Tax deduction and collection account number.

1. (1) Every person, deducting tax or collecting tax in accordance with the provisions of this Chapter, who has not been allotted a tax deduction account number or, as the case may be, a tax collection account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a “tax deduction and collection account number”.
2. (2) Where a “tax deduction account number” or, as the case may be, a “tax collection account number” or a “tax deduction and collection account number” has been allotted to a person, such person shall quote such number—
   • (a) in all challans for the payment of any sum in accordance with the provisions of section 200 or sub-section (3) of section 206C;
   • (b) in all certificates furnished under section 203 or sub-section (5) of section 206C; 8[(ba) in all the 9*** statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200 or sub-section (3) of section 206C;]
   • (c) in all the returns, delivered in accordance with the provisions of section 206 or sub-section (5A) or sub-section (5B) of section 206C to any income-tax authority; and
   • (d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.] 10[(3) The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.] 2. Section 203 renumbered as sub-section (1) thereof by Act 20 of 2002, s. 90 (w.e.f. 1-6-2002). 6. Sub-section (3) omitted by Act 14 of 2010, s. 43 (w.e.f. 1-4-2010). 9. The word “quarterly” omitted by Act 33 of 2009, s. 67 (w.e.f. 1-10-2009).

¹ Subs. by Act 20 of 1967, s. 30, for section 203, (w.e.f. 1-4-1967).

³ Subs. by Act 23 of 2004, s. 44, for the portion beginning with the words “the provisions of section 192” and ending with the words “section 196D” (w.e.f. 1-10-2004).

⁴ Subs. by Act 11 of 1987, s. 54, for “shall, at the time of credit of payment of the sum, or, as the case may be, at the time of issue of a cheque or warrant for payment of any dividend to a shareholder” (w.e.f. 1-6-1987).

⁵ Ins. by Act 20 of 2002, s. 90 (w.e.f. 1-6-2002).

⁷ Subs. by Act 23 of 2004, s. 45, for section 203A (w.e.f. 1-10-2004).

⁸ Ins. by Act 21 of 2006, s. 44 (w.e.f. 1-6-2006).

¹⁰ Ins. by Act 20 of 2015, s. 53 (w.e.f. 1-6-2015).