2[Tax
collection account number.
206CA. (1) Every person collecting tax in accordance with
the provisions of section 206C, shall, within
such time as may be prescribed3, apply to
the Assessing Officer for the allotment of a tax collection account number4.
(2) Where a tax 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 sub-section (3) of section 206C;
(b) in all certificates furnished under sub-section (5) of section 206C;
(c) in all the returns delivered in accordance with the provisions of
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 interest of revenue:]
5[Provided that the provisions of this
section shall not apply on or after the 1st day of October, 2004.]