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[Cites 0, Cited by 0] [Section 203A] [Entire Act]

Union of India - Subsection

Section 203A(2) in The Income Tax Act, 1961

(2)Where a "tax deduction account number" or, as the case may be, a "tax collection account number" or a "tax deduction and 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 section 200 or sub-section (3) of section 206-C;
(b)in all certificates furnished under section 203 or sub-section (5) of section 206-C;]
(ba)[ in all the ] [Inserted by Act 21 of 2006, Section 44 (w.e.f. 1.6.2006).][* * *] [ The word " quarterly" omitted by Act 33 of 2009, Section 67 (w.e.f. 1.10.2009).] [statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200 or sub-section (3) of section 206-C;] [Inserted by Act 21 of 2006, Section 44 (w.e.f. 1.6.2006).]
(c)[ in all the returns, delivered in accordance with the provisions of section 206 or sub-section (5-A) or sub-section (5-B) of section 206-C to any income-tax authority; and [Substituted by Act 23 of 2004, Section 45, for Section 203-A (w.e.f. 1.10.2004).]
(d)in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.]