Tax collection account number applications require Form 49B, the proper Assessing Officer, and prescribed filing timelines.

Application for allotment of a tax collection account number must be made in duplicate in Form No. 49B and submitted to the appropriate Assessing Officer. Where allotment has been assigned to a particular Assessing Officer, the application goes to that officer; otherwise it is made to the Assessing Officer having jurisdiction to assess the applicant. The rule also fixes the filing time based on when tax was collected under Chapter XVII, heading "BB. Collection at source".

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