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of <h1>Section 206CA: Requirements for Tax Collection Account Number Ceased as of October 1, 2004.</h1> Section 206CA outlines the requirements for obtaining and using a tax collection account number for individuals collecting tax under section 206C. It mandates that such individuals apply to the Assessing Officer for this number within a prescribed time. Once allotted, the tax collection account number must be quoted in all payment challans, certificates, returns, and other specified documents related to tax collection activities. However, the provisions of section 206CA ceased to apply from October 1, 2004.
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