Section 203A: Tax deduction and collection account number

(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 prescribed, apply to the Assessing Officer for the allotment of a —tax deduction and collection account number‖.

(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 206C;

(b) in all certificates furnished under section 203 or sub-section (5) of section 206C; [(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;]

(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

(d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.] [(3) The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.]