206CA. [ Tax-collection account number. [ Inserted by Act 20 of 2002, Section 91 (w.e.f. 1.6.2002).]
(1)Every person collecting tax in accordance with the provisions of section 206-C, 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 206-C;(b)in all certificates furnished under sub-section (5) of section 206-C;(c)in all the returns delivered in accordance with the provisions of sub-section (5-A) or sub-section (5-B) of section 206-C 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.] [ Inserted by Act 23 of 2004, Section 51 (w.e.f. 1.10.2004).]
