Section – 206CA : Tax collection account number

206CA. (1) Every person collecting tax in accordance with the provisions of section 206C, shall, within such time as may be prescribed⁵⁰, apply to the Assessing Officer for the allotment of a tax collection account number⁵¹.

(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 206C;

(b)  in all certificates furnished under sub-section (5) of section 206C;

(c)  in all the returns delivered in accordance with the provisions of sub-section (5A) or sub-section (5B) of section 206C 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.