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of <h1>Section 206CA mandates tax collection account numbers for all persons collecting tax under section 206C</h1> Section 206CA of the Income Tax Act, 1961 establishes requirements for tax collection account numbers. Every person collecting tax under section 206C must apply to the Assessing Officer for allotment of a tax-collection account number within prescribed time limits. Once allotted, the account number must be quoted in all payment challans, certificates furnished to deductees, returns filed with income-tax authorities, and other prescribed revenue-related documents. The provision was inserted through the Finance Act, 2002 effective June 1, 2002, but became inapplicable from October 1, 2004 onwards through an amendment in the Finance Act, 2004. This section aimed to systematize tax collection procedures by requiring unique identification numbers for tracking purposes before its cessation.
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