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    <title>Section 206CA - Tax collection account number</title>
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    <description>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.</description>
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