Section 203A & Rule 114A - Tax deduction and collection account number (TAN Number)

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..... s not been allotted a tax deduction account number or, a tax collection account number, shall, within one month of the end of the month in which tax was deducted, apply to the Assessing Officer for the allotment of a tax deduction and collection account number . [ Section 203A(1) ] An application under section 203A(1) for the allotment of a tax deduction and collection account number shall be made .....

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..... visions of section 203A [ Section 272BB ] Penalty under section 272BB would be imposable of ₹10,000 for If a person fails to comply with the provisions of section 203A, If a person who is required to quote his TAN in the challans or certificates or statements or other documents referred to in section 203A(2), quotes a number which is false, and which he either knows or believes to be false o .....

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