14[Tax
deduction and collection account number.
203A. (1) Every
person, deducting tax or collecting tax in accordance with the provisions of
this Chapter, who has not been allotted a tax deduction account number or, as
the case may be, a tax collection account number, shall, within such time as
may be prescribed15, 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 all challans for the payment of any sum in accordance with the
provisions of section 200 or sub-section (3) of section 206C;
(b) in all certificates furnished under section
203 or sub-section (5) of section 206C;
16[(ba) in all the 17[***] statements
prepared and delivered or caused to be delivered in accordance with the
provisions of sub-section (3) of section 200 or
sub-section (3) of section 206C;]
(c) in all the returns, delivered in accordance with the provisions of
section 206 or sub-section (5A) or sub-section
(5B) of section 206C to any income-tax authority;
and
(d) in all other documents pertaining to such transactions as may be
prescribed in the interests of revenue.]
