Tax-deduction Account Number obligation: all deductors must apply for TAN and quote it in TDS documents. Section 203A mandates that all persons responsible for deduction of tax at source must apply for and obtain a Tax-deduction Account Number (TAN) and quote it in challans, TDS certificates and periodical returns; application is by prescribed Form 49B under the notified rules, with centralised allotment in certain metropolitan charges and assistance available from the concerned Income-tax Officer or local Public Relations Officer.
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 obligation: all deductors must apply for TAN and quote it in TDS documents.
Section 203A mandates that all persons responsible for deduction of tax at source must apply for and obtain a Tax-deduction Account Number (TAN) and quote it in challans, TDS certificates and periodical returns; application is by prescribed Form 49B under the notified rules, with centralised allotment in certain metropolitan charges and assistance available from the concerned Income-tax Officer or local Public Relations Officer.
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