Tax Deduction and Collection Account Number: application procedure requires specified forms, officer jurisdiction, and prescribed filing deadlines. Applications for allotment of a Tax Deduction and Collection Account Number must be made in the prescribed application form or through a notified common electronic form and submitted to the Assessing Officer designated for allotment or the Assessing Officer having jurisdiction. The Director General of Income-tax (Systems) may specify classes of persons, applicable forms, formats and secure transmission procedures. Distinct filing deadlines apply depending on whether deductions or collections arose before or after the notified commencement, including a one-month filing period from the end of the month of deduction or collection where applicable.