India - Income Tax Act 2010 - Saarc

S. 203A I.T. ACT, 1961 1.776(3) 12-13 [***]14[Tax deduction and collection account number.203A. (1) Every person, deducting tax or collecting tax in accordance with theprovisions of this Chapter, who has not been allotted a tax deductionaccount number or, as the case may be, a tax collection account number, shall,within such time as may be prescribed 15 , apply to the Assessing Officer for theallotment of a “tax deduction and collection account number”.(2) Where a “tax deduction account number” or, as the case may be, a “taxcollection 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 theprovisions of section 200 or sub-section (3) of section 206C;(b) in all certificates furnished under section 203 or sub-section (5) ofsection 206C;16[(ba) in all the 17 [***] statements prepared and delivered or caused to bedelivered in accordance with the provisions of sub-section (3) ofsection 200 or sub-section (3) of section 206C;]12-13. Omitted by the Finance Act, 2010, w.e.f. 1-4-2010. Prior to its omission, sub-section (3)as amended by the Finance Act, 2008, w.e.f. 1-4-2008, Finance Act, 2006, w.e.f. 1-4-2006,Finance Act, 2005, w.e.f. 1-4-2005 and Finance (No. 2) Act, 2004, w.e.f. 1-4-2005, read asunder :“(3) Where the tax has been deducted or paid in accordance with the foregoingprovisions of this Chapter on or after the 1st day of April, 2010, there shall be norequirement to furnish a certificate referred to in sub-section (1) or, as the case may be,sub-section (2).”14. Substituted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. Prior to its substitution,section 203A, as inserted by the Finance Act, 1987, w.e.f. 1-6-1987 and later on amendedby the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, Direct Tax Laws (SecondAmendment) Act, 1989, w.e.f. 1-11-1989, Finance (No. 2) Act, 1991, w.e.f. 1-10-1991,Finance Act, 1992, w.e.f. 1-6-1992, Finance Act, 1993, w.e.f. 1-6-1993, Finance Act, 1994,w.e.f. 1-6-1994, Finance Act, 1995, w.e.f. 1-7-1995 and Finance Act, 1999, w.e.f. 1-6-1999,read as under :“203A. Tax deduction account number.—(1) Every person deducting tax in accordancewith the provisions of sections 192 to 194, section 194A, section 194B, section 194BB,section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G,section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section196A, section 196B, section 196C and section 196D, if he has not been allotted any taxdeductionaccount number, shall, within such time as may be prescribed, apply to theAssessing Officer for the allotment of a tax deduction account number.(2) Where a tax deduction account number has been allotted to a person, such personshall quote such number,—(a) in all challans for the payment of any sum in accordance with the provisions ofsection 200;(b) in all certificates issued in accordance with the provisions of section 203;(c) in all the returns delivered in accordance with the provisions of sections 206, 206Aand 206B to any income-tax authority; and(d) in all other documents pertaining to such transactions as may be prescribed in theinterests of revenue.”15. See rule 114A and Form No. 49B.16. Inserted by the Finance Act, 2006, w.e.f. 1-6-2006.17. Word “quarterly” omitted by the Finance (No. 2) Act, 2009, w.e.f. 1-10-2009.