Income-tax Act, 1961 · Chapter XVII: Collection and Recovery of Tax · BB.—Collection at source
Section 206CA: Tax collection account number
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
(1) Every person collecting tax in accordance with the provisions of section 206C, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a tax collection account number.
(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.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 206CA
No Supreme Court judgment in our database cites this section yet.