Income Tax Act, 2025
Section 7: Subs. by Act 11 of 1987, s. 53 for “levy tax” (w.e.f. 11987).
7. Subs. by Act 11 of 1987, s. 53 for “levy tax” (w.e.f. 11987).
8. Subs by Act 23 of 2004, s. 43, for certain words, figures and letters the portion beginning with the words “the provisions
of section 192” and ending with the words “section 196D” (w.e.f. 12004).
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1[203. Certificate for tax deducted.—2[(1)] Every person deducting tax in accordance with 3[the
foregoing provisions of this Chapter]4[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.]
5[(2) Every person, being an employer, referred to in sub-section (1A) of section 192 shall, within
such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax
has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the
amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed.]
6* * * * *
7[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;
8[(ba) in all the 9*** statements prepared and delivered or caused to be delivered in accordance
with the provisions of sub-section (3) of section 200 or sub-section (3) 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.]
10[(3) The provisions of this section shall not apply to such person, as may be notified by the Central
Government in this behalf.]
Every person, being an employer, referred to in sub-section
of section 192 shall, within
such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax
has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the
amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed.]
6* * * * *
7[203A. Tax deduction and collection account number.—
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”.
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—
in all challans for the payment of any sum in accordance with the provisions of section 200 or
sub-section
of section 206C;
in all certificates furnished under section 203 or sub-section
of section 206C;
8[
in all the 9*** statements prepared and delivered or caused to be delivered in accordance
with the provisions of sub-section
of section 200 or sub-section
of section 206C;]
in all the returns, delivered in accordance with the provisions of section 206 or sub-section
or sub-section
of section 206C to any income-tax authority; and
in all other documents pertaining to such transactions as may be prescribed in the interests of
revenue.]
10[
The provisions of this section shall not apply to such person, as may be notified by the Central
Government in this behalf.]