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of <h1>Submit Tax Collection Account Applications via Form 49B per Rule 114AA; Deadlines Vary by Collection Date</h1> An application for the allotment of a tax collection account number, as per Rule 114AA of the Income-tax Rules, 1962, must be submitted in duplicate using Form No. 49B. The application should be directed to the designated Assessing Officer if assigned by the Chief Commissioner or Commissioner, or otherwise to the jurisdictional Assessing Officer. For taxes collected before June 1, 2002, applications must be filed by September 30, 2002. For taxes collected on or after June 1, 2002, applications are due within one month following the collection month or by September 30, 2002, whichever is later.
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