Tax Deduction Account Number requirement: deductors must obtain and quote it on payments, certificates and returns. A requirement that persons deducting tax under the specified withholding provisions must apply for and obtain a tax deduction account number if not allotted, and, once allotted, must quote that number in all payment challans, in deduction certificates, in returns delivered to income-tax authorities, and in other prescribed documents related to those transactions to safeguard revenue interests.
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 Deduction Account Number requirement: deductors must obtain and quote it on payments, certificates and returns.
A requirement that persons deducting tax under the specified withholding provisions must apply for and obtain a tax deduction account number if not allotted, and, once allotted, must quote that number in all payment challans, in deduction certificates, in returns delivered to income-tax authorities, and in other prescribed documents related to those transactions to safeguard revenue interests.
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