Section 206CA
Tax collection account number. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
1(1) Every person collecting tax in accordance with the
provisions of section 206C, shall, within such time as may be prescribed, apply to the Assessing Officer
for the allotment of a tax collection account number.
(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;
(b) in all certificates furnished under sub-section (5) of section 206C;
(c) in all the returns delivered in accordance with the provisions of sub-section (5A) or subsection (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 of revenue:
2 Provided that the provisions of this section shall not apply on or after the 1st day of October, 2004.
(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;
(b) in all certificates furnished under sub-section (5) of section 206C;
(c) in all the returns delivered in accordance with the provisions of sub-section (5A) or subsection (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 of revenue:
2 Provided that the provisions of this section shall not apply on or after the 1st day of October, 2004.
Notes
1. Ins. by Act 20 of 2002, s. 91 (w.e.f. 1-6-2002).
2. Ins. by Act 23 of 2004, s. 51 (w.e.f. 1-10-2004)
2. Ins. by Act 23 of 2004, s. 51 (w.e.f. 1-10-2004)