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IndiaCode Laws
Section91
The Finance Act, 2002

Insertion of new section 206CA

In force As on 07 Oct 2026

Ministry Finance

Section 91 of the Finance Act, 2002 deals with insertion of new section 206CA. Insertion of new section 206CA. 91. After section 206C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2002, namely:— "206CA.

Insertion of new section 206CA.

91. After section 206C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2002, namely:—

"206CA. Tax-collection account number.— (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.".

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Section 91, The Finance Act, 2002.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc

Questions about Section 91

What does Section 91 of the Finance Act deal with?

Section 91 of the Finance Act is headed "Insertion of new section 206CA". Insertion of new section 206CA. 91. After section 206C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2002, namely:— "206CA.

How do I find court cases under Section 91 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2002 91, section 91 Finance Act 2002, section 91 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 91 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 206C (Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2002. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.