Income Tax Act, 1961
Section 203A. TAX DEDUCTION ACCOUNT NUMBER.
(1) 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 194-I, section 194J and section 194K, 194L section 195, section 196A, section 196B, section 196C and section 196D, if he has not been allotted any tax-deduction account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of tax-deduction account number.
(2) Where a tax-deduction 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;
(b) In all certificates issued in accordance with the provisions of section 203;
(c) In all the returns delivered in accordance with the provisions of sections 206, 206A and 206B to any income-tax authority; and
(d) In all other documents pertaining to such transactions as may be prescribed in the interests of revenue.