Tax deduction and collection account number
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....unt number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a "tax deduction and collection account number". (2) Where a "tax deduction account number" or, as the case may be, a "tax collection account number" or a "tax deduction and collection account number" has been allotted to a person, such person shall quote such number- (a) in al....
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....y be notified by the Central Government in this behalf.] ************** NOTES:- 1. Substituted vide Section 45 of the Finance (No. 2) Act, 2004 w.e.f. 01-10-2004 before it was read as, "203A. Tax deduction account number.-(1) Every person deducting tax in accordance with the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, ....
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....provisions of sections 206, 206A and 206B to any income-tax authority; and (d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue." Earlier, Inserted vide Section 55 of the Finance Act, 1987 w.e.f. 01-06-1987 And was Amended vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 And was Ame....
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