{"id":4427,"date":"2018-03-06T12:45:02","date_gmt":"2018-03-06T07:15:02","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=4427"},"modified":"2018-03-06T12:45:02","modified_gmt":"2018-03-06T07:15:02","slug":"section-203a-tax-deduction-collection-account-number","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-203a-tax-deduction-collection-account-number\/","title":{"rendered":"Section &#8211; 203A : Tax deduction and collection account number"},"content":{"rendered":"<p>203A. (1) Every person, deducting tax or collecting tax in accordance with the provisions of this Chapter, who has not been allotted a tax deduction account number or, as the case may be, a tax collection account number, shall, within such time as may be prescribed11-14, apply to the Assessing Officer for the allotment of a &#8220;tax deduction and collection account number&#8221;.<\/p>\n<p>(2) Where a &#8220;tax deduction account number&#8221; or, as the case may be, a &#8220;tax collection account number&#8221; or a &#8220;tax deduction and collection account number&#8221; has been allotted to a person, such person shall quote such number\u2014<\/p>\n<p>(a)  in all challans for the payment of any sum in accordance with the provisions of section 200 or sub-section (3) of section 206C;<\/p>\n<p>(b)  in all certificates furnished under section 203 or sub-section (5) of section 206C;<\/p>\n<p>(ba)  in all the 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 206C;<\/p>\n<p>(c)  in all the returns, delivered in accordance with the provisions of section 206 or sub-section (5A) or sub-section (5B) of section 206C to any income-tax authority; and<\/p>\n<p>(d)  in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.<\/p>\n<p>15[(3) The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>203A. (1) Every person, deducting tax or collecting tax in accordance with the provisions of<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4606,446],"tags":[],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4427"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=4427"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4427\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=4427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=4427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=4427"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=4427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}