# The Finance Act, 1987, Section 55: Insertion. of new section 203A

- Act: The Finance Act, 1987 (Act 11 of 1987)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1987/section/55/

## Text

Insertion. of new section 203A 55. In the Income-tax Act, after section 203. the following section shall be inserted with effect from the 1st day of June, 1987, namely: — Tax-deduction account number "203A. (1)Every person deducting tax in accordance with the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D and section 195, if he has not been allotted any tax-deduction account number, shall, within such time as may be prescribed, apply to the Income-tax Officer for the allotment of a tax-deduction account number. (2) Where a tax-deduction 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; (b) in all certificates issued in accordance with the provisions of section 203; (c) in all the returns delivered in accordance with the provisions of sections 206, 206A and 206B to any income-tax authority; and (d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.". [Finance Act, 1987] © Copyright. Taxmann Publications Pvt. Ltd.

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