Section - 206CA (of Income Tax Act, 1961), Tax collection account number
Section - 206CA (of Income Tax Act, 1961), Tax collection account number
Section - 206CA (of Income Tax Act, 1961), Tax collection account number
This is a REDUNDANT SECTION.
Not applicable after 1 October, 2004.
See proviso to Section 206CA (of Income Tax Act, 1961).
(1) Every person collecting tax in accordance with the provisions of section 206C (of Income Tax Act, 1961), 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 (of Income Tax Act, 1961);
(b) in all certificates furnished under sub-section (5) of section 206C (of Income Tax Act, 1961);
(c) in all the returns delivered in accordance with the provisions of sub-section (5A) or sub-section (5B) of section 206C (of Income Tax Act, 1961) to any income-tax authority; and
(d) in all other documents pertaining to such transactions as may be prescribed in the interest of revenue:
Provided that the provisions of this section shall not apply on or after the 1st day of October, 2004.
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