Tax deduction and collection account number applications require prescribed forms, timely filing, supporting documents, and a defined Government entity classification. Application for allotment of a tax deduction and collection account number must be made in the prescribed form, with separate forms for Government entities and other persons. The application may also be made through a common application form notified by the Central Government and must be filed before deduction or collection of tax, or within thirty days from the end of the month in which tax was deducted or collected. It must be accompanied by specified documents proving identity, address, and date of birth or incorporation, and the term Government entity is defined to include specified governmental bodies while excluding companies and certain statutory or autonomous bodies.