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of <h1>Section 203A & Rule 114A: Obtain TAN Within One Month of Tax Deduction to Avoid Penalty</h1> Section 203A and Rule 114A of the Income Tax Act require individuals or entities responsible for deducting or collecting tax to obtain a Tax Deduction and Collection Account Number (TAN) within one month of deduction. The application for TAN must be submitted in duplicate using Form No. 49B. Once allotted, the TAN must be quoted in all relevant tax-related documents. The Central Government may exempt certain persons from this requirement. Failure to comply with these provisions or quoting a false TAN can result in a penalty of 10,000, imposed by the Assessing Officer after giving the concerned party an opportunity to be heard.
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