Tax deduction and collection account number exemptions permitted by government notification; specified persons relieved from quoting the identifier. The Bill inserts a provision allowing the Central Government to notify persons exempted from the obligations to apply for, be allotted, or quote the tax deduction and collection account number in the specified challans, certificates, statements and returns that arise from tax deduction and collection duties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction and collection account number exemptions permitted by government notification; specified persons relieved from quoting the identifier.
The Bill inserts a provision allowing the Central Government to notify persons exempted from the obligations to apply for, be allotted, or quote the tax deduction and collection account number in the specified challans, certificates, statements and returns that arise from tax deduction and collection duties.
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