Tax deduction and collection account number applications must follow specified forms, filing authorities, and time limits. Application for allotment of a tax deduction and collection account number under section 203A must be made in duplicate in Form No. 49B, or through a ... Summary
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Tax deduction and collection account number applications must follow specified forms, filing authorities, and time limits.
Application for allotment of a tax deduction and collection account number under section 203A must be made in duplicate in Form No. 49B, or through a common application form notified by the Central Government. The application is to be filed with the Assessing Officer having jurisdiction, or with the officer to whom allotment has been assigned. Time limits apply depending on whether tax was deducted or collected before or after 1 October 2004.
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