Common number for TDS and TCS [Section 203A] | AY 2019-20 onwards

Last udpated: Jan. 15, 2019, 2:01 p.m.

Persons who are required to apply for TAN

Persons responsible for deducting tax or collecting tax at source should apply to the Assessing Officer for the allotment of a “tax-deduction and collection-account number”.

Documents/Certificates/Returns/Challans on which TAN should be quoted

Section 203A(2) enlists the documents/certificates/returns/challans in which the “tax deduction account number” or “tax collection account number” or “tax deduction and collection account number” has to be compulsorily quoted. They are -

  1. challans for payment of any sum in accordance with the provisions of section 200 or section 206C(3);
  2. certificates furnished under section 203 or section 206C(5);
  3. statements prepared and delivered or caused to be delivered in accordance with the provisions of section 200(3) or section 206C(3);
  4. returns delivered in accordance with the provisions of section 206 or section 206C(5A)/(5B); and
  5. in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.

Persons not required to obtain TAN

The requirement of obtaining and quoting of TAN under section 203A shall not apply to such person, as may be notified by the Central Government in this behalf.

Posted by CA Ankit Sharma under Income-Tax

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