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:ó

ë203A. Tax deduction and collection account number.ó(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-collec‚tion account number, shall, within such time as may be pre‚scribed, apply to the Assessing Officer for the allotment of a ìtax-deduction and collection-account numberî.

(2) Where a ìtax deduction account numberî or, as the case may be, a ìtax-collection account numberî or a ìtax deduction and collection-account numberî has been allotted to a person, such person shall quote such numberó

ÝÝÝÝÝÝÝ (a)Ý in all challans for the payment of any sum in accord‚ance with the provisions of section 200 or sub-section (3) of section 206C;

ÝÝÝÝÝÝÝ (b)Ý in all certificates furnished under section 203 or sub-section (5) of section 206C;

ÝÝÝÝÝÝÝÝ (c)Ý 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

ÝÝÝÝÝÝÝ (d)Ý in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.í.