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.]