Section - 203A

Tax-deduction account number

^58a[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 ⁵⁷[, section 195 and section 196A ], if he has not been allotted any tax-deduction account number, shall within such time as may be prescribed, apply to the ⁵⁹[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.]

57. Substituted for " and section 195 " by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.

58a. Inserted by the Finance Act, 1987, w.e.f. 1-6-1987. See rule 114A and Form No. 49B.

59. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.

[As amended by the Finance Act, 1989 and the Direct Tax Laws (Amendment) Act, 1989]