Compliance and reporting.

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.... a person required to deduct tax under provisions of section 393(1) [Table: Sl. No. 2(i), 3(i) and 5(ii)]; (ii) to a person referred to in section 393(4) [Table: Sl. No. 12.C(a)]; and (iii) a person notified in this regard by the Central Government. (2) (a) Irrespective of anything contained in any other provision of this Act, every person, entitled to receive any amount on which tax is deductible or, paying any amount on which tax is collectible, shall furnish his valid Permanent Account Number to the person responsible for deducting or collecting tax; (b) in case of failure to comply with provisions of clause (a)- (i) tax be deducted at the higher of the following rates- (A) at the rate spec....

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.... (ii) any application made under provisions as per section 395(1) or (3), then no certificate under such provisions shall be granted; (g) if any declaration becomes invalid under clause (f)(i), then the deductor or collector shall deduct or collect tax as per the provisions of clause (b)(i) or (ii) as the case may be; (h) the deductee or collectee shall furnish his Permanent Account Number to the deductor or collector, as the case may be, and the same shall be indicated in all bills, vouchers, correspondence and other documents which are sent to each other. (3) (a) Every person responsible for deduction or collection of tax or employer referred to in section 392(2)(a) shall pay the amount so deducted or collect....

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....or crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed authority or the person authorised by such authority, a statement in such form, verified in such manner, giving such particulars and within such time, as prescribed; (f) every person referred to in clause (b) or (e) may correct any discrepancy or update the information furnished, in the statement delivered under such clauses, by filing a correction statement in such form and verified in such manner as prescribed, within of six years from the end of the tax year in which such statement is required to be delivered; (g) (i) any banking company or co-operative society or public company referred to in n....