Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Tax collection account number requirement mandates collectors to obtain and quote the TAN in payments, certificates and returns. Persons collecting tax under the collection-at-source provisions must apply to the Assessing Officer for a tax-collection account number and, after allotment, quote that number in challans for payments, in certificates, in returns to income-tax authorities, and in other prescribed revenue-related documents; the section's operation is suspended from a subsequently specified date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax collection account number requirement mandates collectors to obtain and quote the TAN in payments, certificates and returns.
Persons collecting tax under the collection-at-source provisions must apply to the Assessing Officer for a tax-collection account number and, after allotment, quote that number in challans for payments, in certificates, in returns to income-tax authorities, and in other prescribed revenue-related documents; the section's operation is suspended from a subsequently specified date.
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