# The Finance Act, 2004, Section 45: Substitution of new section for section 203A

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/45/

## 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.

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