Section – 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
March 6, 2018
Section – 206CB : Processing of statements of tax collected at source
March 6, 2018

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.

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