Tax collection account number.206CA.
(1) Every person
in accordance with the provisions of section 206C
, shall, within such time as may be prescribed41
, apply to the Assessing Officer
for the allotment of a tax collection account number42
.(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
) in all certificates furnished under sub-section (5) of section 206C
) 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
that the provisions of this section shall not apply on or after the 1st day of October, 2004.