(1)(a)Every person deducting or collecting tax shall apply for allotment of a tax deduction and collection account number to the Assessing Officer within such time as may be prescribed, if that person has not already been allotted such number;(b)where a tax deduction and collection account number has been allotted to a person, such person shall quote such number in all challans, statements, certificates referred to in this Chapter, and in all documents pertaining to such transactions as may be prescribed in the interests of revenue;(c)the provisions of clause (a) shall not apply––(i)to a person who is required to deduct tax under provisions of section 393(1) [Table: Sl. No. 2(i), 3(i) and 6(ii)];(ii)to a person referred to in section 393(4) [Table: Sl. No. 12.C(a)]; and(iii)a person notified in this regard by the Central Government.
