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of <h1>Entities Must Apply for TAN u/s 203A of Income-tax Act Using Form 49B; Effective June 1, 1987.</h1> The circular mandates that all entities responsible for deducting tax at source must apply for a Tax-deduction Account Number (TAN) as per section 203A of the Income-tax Act, effective from June 1, 1987. The application should be made using Form No. 49B, as stipulated by Notification SO. No. 769(E) dated August 12, 1987. The process of TAN allotment is centralized in major metropolitan areas. State governments, turf clubs, lottery organizers, and others must inform relevant personnel about this requirement and seek assistance from local Income-tax Officers if needed.
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