SECTION 203A l TAX DEDUCTION ACCOUNT NUMBER
1185. Form of application for allotment of Tax-deduction Account Number prescribed in Form No. 49B
1. The provision of section 203A introduced through the Finance Act, 1987, with effect from 1-6-1987, makes it obligatory for all persons responsible for deducting tax at source to apply for allotment of Tax-deduction Account Number (TAN) and, after obtaining it, quote the same in the challans, TDS certificates, periodical returns, etc. The form of application for allotment of TAN [Form No. 49B] and related rule 114A have already been prescribed vide Notification No. SO 769(E), dated 12-8-1987. In the metropolitan charges of Madras, Bombay, Calcutta, Delhi, Ahmedabad, Bangalore, Hyderabad and Pune, the work of allotment of TAN has been centralised at the headquarters of the charges.
2. This may be brought to the notice of all persons responsible for deduction of tax at source, under the control of the State Government, turf clubs, organisers of lotteries, etc. They may be advised to apply to the concerned Income-tax Officers in the prescribed forms for the allotment of Tax-deduction Account Number. In case any assistance is required the Income-tax Officer concerned or Local Public Relations Officer in the office of the Commissioner may be approached for the same.
Circular : 497 [F. No. 275/119/87-IT(B)], dated 1-10-1987
