|
|
TAN
(Tax Deduction Account Number) [Section 203A]
Every person deducting tax in accordance with the provisions of sections
192 to 194, section 194A, section 194B, section 194BB, section 194C, section
194D, section 194E, section 194EE, section 194F, section 194G, section 194H,
section 194I, section 194J, section 194K, section195, section 196A, section
196B, section 196C and 196D, if he has not been allotted any tax
deduction account number, shall, within such time as prescribed under Rule
114A of the Income Tax Rules, 1962, apply in Form
No. 49B to the Assessing Officer
for the allottement of Tax Deduction Account Number. This number is known
as TAN and has to be quoted in all TDS challans, TDS Returns and in all
certificates issued pertaining to TDS.
The
Assessing Officer authorised to issue TAN is ITO, Ward-22(1), Room No.
406, Mayur Bhawan, New Delhi and Phone No. 3314075.
|
