{"id":4445,"date":"2018-03-06T12:53:34","date_gmt":"2018-03-06T07:23:34","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=4445"},"modified":"2018-03-06T12:53:34","modified_gmt":"2018-03-06T07:23:34","slug":"section-206ca-tax-collection-account-number","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-206ca-tax-collection-account-number\/","title":{"rendered":"Section &#8211; 206CA : Tax collection account number"},"content":{"rendered":"<p class=\"tx\"><b>206CA.<\/b>\u00a0(1) Every person collecting tax in accordance with the provisions of\u00a0<a>section 206C<\/a>, shall, within such time as may be prescribed<sup><a>50<\/a><\/sup>, apply to the Assessing Officer for the allotment of a tax collection account number<sup><a>51<\/a><\/sup>.<\/p>\n<p class=\"tx\">(2) Where a tax collection account number has been allotted to a person, such person shall quote such number\u2014<\/p>\n<p class=\"indent1A\">(<i>a<\/i>)\u00a0 in all challans for the payment of any sum in accordance with the provisions of sub-section (3) of\u00a0<a>section 206C<\/a>;<\/p>\n<p class=\"indent1A\">(<i>b<\/i>)\u00a0 in all certificates furnished under sub-section (5) of\u00a0<a>section 206C<\/a>;<\/p>\n<p class=\"indent1A\">(<i>c<\/i>)\u00a0 in all the returns delivered in accordance with the provisions of sub-section (5A) or sub-section (5B) of\u00a0<a>section 206C<\/a>\u00a0to any income-tax authority; and<\/p>\n<p class=\"indent1A\">(<i>d<\/i>)\u00a0 in all other documents pertaining to such transactions as may be prescribed in the interest of revenue:<\/p>\n<p class=\"tx\"><b>Provided<\/b>\u00a0that the provisions of this section shall not apply on or after the 1st day of October, 2004.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>206CA.\u00a0(1) Every person collecting tax in accordance with the provisions of\u00a0section 206C, shall, within such<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":[4963,4155,1654,257,4028,1564,4964,4961,4890,4945,1291,484,1141,458,4960,906,306,4962,4959,4895],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4445"}],"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=4445"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4445\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=4445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=4445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=4445"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=4445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}