Tax collection account number requirement: collectors must obtain and quote the number on payments, certificates, and returns. The statute requires persons collecting tax under the collection regime to apply for and obtain a tax collection account number, and, once allotted, to quote that number in all prescribed challans for payment, in certificates issued under the collection provisions, in specified returns delivered to tax authorities, and in other prescribed documents pertaining to those transactions in the interest of revenue.
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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 statute requires persons collecting tax under the collection regime to apply for and obtain a tax collection account number, and, once allotted, to quote that number in all prescribed challans for payment, in certificates issued under the collection provisions, in specified returns delivered to tax authorities, and in other prescribed documents pertaining to those transactions in the interest of revenue.
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