The Income-Tax Act, 1961

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.]

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1. Subs. by Act 20 of 1967, s. 30, for section 203, (w.e.f. 1-4-1967).

2. Section 203 renumbered as sub-section (1) thereof by Act 20 of 2002, s. 90 (w.e.f. 1-6-2002).

3. Subs. by Act 23 of 2004, s. 44, for the portion beginning with the words "the provisions of section 192" and ending with the words "section 196D" (w.e.f. 1-10-2004).

4. Subs. by Act 11 of 1987, s. 54, 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" (w.e.f. 1-6-1987).

5. Ins. by Act 20 of 2002, s. 90 (w.e.f. 1-6-2002).

6. Sub-section (3) omitted by Act 14 of 2010, s. 43 (w.e.f. 1-4-2010).

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.]

7. Subs. by Act 23 of 2004, s. 45, for section 203A (w.e.f. 1-10-2004).

8. Ins. by Act 21 of 2006, s. 44 (w.e.f. 1-6-2006).

9. The word "quarterly" omitted by Act 33 of 2009, s. 67 (w.e.f. 1-10-2009).

10. Ins. by Act 20 of 2015, s. 53 (w.e.f. 1-6-2015).

¹[203AA. Furnishing of statement of tax deducted.-

The prescribed income-tax authority or the person authorised by such authority referred to in sub-section (3) of section 200, shall, within the prescribed time after the end of each financial year beginning on or after the ²[1st day of April, 2008] prepare and deliver to every person from whose income the tax has been deducted or in respect of whose income the tax has been paid a statement in the prescribed form specifying the amount of tax deducted or paid and such other particulars as may be prescribed.]

1. Ins. by Act 23 of 2004, s. 46 (w.e.f. 1-4-2005).

2. Subs. by Act 21 of 2006, s. 45, for "1st day of April, 2005" (w.e.f. 1-4-2006).

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