Tax deduction account number
203A. (1) Every person deducting tax in accordance with the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D 90 [,section 194E], 91[section 194EE, section 194F, section 194G, section 194H, 92 [section 194-I,] section 195, section 196A 93[,section 196B 94 [,section 196C and section 196D]]], if he has not been allotted any tax-deduction account number, shall, within such time as may be prescribed 95, apply to the 96[Assessing] Officer for the allotment of a tax-deduction account number.
(2) Where a tax-deduction 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;
( b) in all certificates issued in accordance with the provisions of section 203;
( c) in all the returns delivered in accordance with the provisions of sections 206, 206A and 206B to any income-tax authority; and
( d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.]