Income-tax Act,1961
Act No : 43
Section :
Certificate for tax deducted 17.
16[203. Certificate for tax deducted17 "Every person deducting tax in accordance with the provisions of sections 192 to 194, section 194A 19[, section 194B] 20[, section 194BB] ----------------------------------------------------------------------- 1 Inserted by the Finance Act, 1966, w.e.f. 1-4-1966. See also rule 119A. 2 Substituted for "twelve" by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. Section 84 of the Amendment Act has clarified that the increase in the rate of interest will apply in respect of any period falling after 30-9-1984, also in those cases where the interest became chargeable or payable from an earlier date. Earlier, "twelve" was substituted for "nine" by the Finance Act, 1972, w.e.f. 1-4-1972 which was substituted for "six" by the Taxation Laws (Amendment) Act, 1967, w.e.f. 1-10-1967. 3 Substituted for "it" by the Finance Act, 1966, w.e.f. 1-4-1966. 4 Substituted for "levy" by the Finance Act, 1987, w.e.f. 1-6-1987. 5 Substituted for "sections 192 to 195" by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967. 6 Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 7 Inserted by the Finance Act, 1978, w.e.f. 1-4-1978. 8 Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 9 Inserted by the Finance Act, 1973, w.e.f. 1.4-1973. 10 Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-1 1-1989. 11 Substituted for "section 195 and section 196A" by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. 12 Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. 13 Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 14 Substituted for ", and section 196B" by the Finance Act, 1992, w.e.f. 1-6-1992. 15 Substituted for "and section 196C" by the Finance Act, 1993, w.e.f. 1-6-1993. 16 Substituted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967. 19 Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 20 Inserted by the Finance Act, 1978, w.e.f. 1-4-1978. ------------------------------------------------------------------------ 1.640 1[, section 194C] 2[, section 194D] 3[, section 194E] 4[, section 194EE, section 194F, section 194G, section 194H, 5[section 194-I,] 6[section 194j, section 194K,] section 195, section 196A 7[, section 196B 8[, section 196C and section 196D]]] 9[shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder], furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that tax has been deducted, and specifying the amount so deducted, the rate at which the tax has been deducted and such other particulars as may be prescribed. 10[203A. Tax-deduction account number 11 12( 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 13[, section 194E] 14[, section 194EE, section 194F, section 194G, section 194H, 15[section 194-I,] 16 [section 194J, section ----------------------------------------------------------------------- 1 Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 2 Inserted by the Finance Act, 1973, w.e.f. 1-4-1973. 3 Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-11-1989. 4 Substituted for "section 195 and section 196A" by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. 5 Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. 6 Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 7 Substituted for ", and section 196B" by the Finance Act, 1992, w.e.f. 1-6-1992. 8 Substituted for "and section 196C" by the Finance Act, 1993, w.e.f. 1-6-1993. 9 Substituted for "shall, at the time of credit of payment of the sum, or, as the case may be, at the time of issue of a cheque or warrant for payment of any dividend to a shareholder" by the Finance Act, 1987, w.e.f. 1-6-1987. 10 Inserted by the Finance Act, 1987, w.e.f. 1-6-1987. 13 Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-11-1989. 14 Substituted for "section 195 and section 196A" by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. 15 Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. 16 Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. ------------------------------------------------------------------------ 1.641 194K,] section 195, section 196A 1[, section 196B 2[, section 196C and section 196D]]], if he has not been allotted any tax-deduction account number, shall within such time as may be prescribed, apply to the 3[Assessing] 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.]
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