Tax-collection account number requirement: collectors must obtain and quote the number on payments, certificates, and returns. The provision mandates that persons collecting tax under the tax-collection provisions must apply to the Assessing Officer for a tax-collection account number within prescribed time and, once allotted, must quote that number on all challans for payment, in certificates, in returns to income-tax authorities and in other prescribed documents relating to those transactions.
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: collectors must obtain and quote the number on payments, certificates, and returns.
The provision mandates that persons collecting tax under the tax-collection provisions must apply to the Assessing Officer for a tax-collection account number within prescribed time and, once allotted, must quote that number on all challans for payment, in certificates, in returns to income-tax authorities and in other prescribed documents relating to those transactions.
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