Application for allotment of a tax collection account number

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Full Text of the Document

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....ferred to in sub-rule (1) shall be made,- (i) in cases where the function of allotment of tax collection account number under section 206CA has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer; (ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (3) The application r....