Section 203A & Rule 114A - Tax deduction and collection account number (TAN Number)

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....ot been allotted a tax deduction account number or, a tax collection account number, shall, within one month of the end of the month in which tax was deducted, apply to the Assessing Officer for the allotment of a "tax deduction and collection account number". [ Section 203A(1) ] * An application under section 203A(1) for the allotment of a tax deduction and collection account number s....

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....y for failure to comply with the provisions of section 203A [ Section 272BB ] * Penalty under section 272BB would be imposable of ₹10,000 for * If a person fails to comply with the provisions of section 203A, * If a person who is required to quote his "TAN" in the challans or certificates or statements or other documents referred to in section 203A(2), quotes a number which....