⁵⁸[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 prescribed⁵⁹, 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;

    ⁶⁰[(ba)  in all the quarterly 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.]