203A. Tax deduction and collection account number.
(1)Every person, deducting tax or
collecting tax in accordance with the provisions of this Chapter, who has not been allotted a tax deduct ion
account number or, as the case may be, a tax collection account number, shall, within such time as may be
prescribed, apply to the Assessing Officer for the allotment of a “tax deduction and collection account
number”.
(2)Where a “tax deduction accoun t 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;
8[(ba) in all the 9*** 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.]
10[(3) The provisions of this section shall not apply to such person, as may be notified by the Central
Government in this behalf.]