{"act":{"id":"finance-act-2004","short_title":"The Finance Act, 2004","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2004-2005.","act_number":null,"act_year":2004,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":68,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2004/"},"unit":"section","section":{"number":"45","heading":"Substitution of new section for section 203A","text":"Substitution of new section for section 203A. 45. For section 203A of the Income-tax Act, the following section shall be substituted with effect from the 1st day of October, 2004, namely:— ‘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; (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.’. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Substitution of new section for section 203A.</b></p><p><b>45.</b> For section 203A of the Income-tax Act, the following section shall be substituted with effect from the 1st day of October, 2004, namely:—</p><p>‘203A. <i>Tax deduction and collection account number.</i>—(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\".</p><p><span class=\"num\">(2)</span> 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—</p><p>(<i>a</i> ) 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><p>(<i>b</i> ) in all certificates furnished under section 203 or sub-section (5) of section 206C;</p><p>(<i>c</i> ) 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><p>(<i>d</i> ) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.’.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":224,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2004/section/45/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}