Tax collection account number requirement mandates collectors to obtain and quote the TAN in payments, certificates and returns. Persons collecting tax under the collection-at-source provisions must apply to the Assessing Officer for a tax-collection account number and, after ... Summary
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Tax collection account number requirement mandates collectors to obtain and quote the TAN in payments, certificates and returns.
Persons collecting tax under the collection-at-source provisions must apply to the Assessing Officer for a tax-collection account number and, after allotment, quote that number in challans for payments, in certificates, in returns to income-tax authorities, and in other prescribed revenue-related documents; the section's operation is suspended from a subsequently specified date.
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