[Application for allotment of a tax deduction and collection account number.

114A . (1) An application under sub-section (1) of section 203A for the allotment of a tax deduction and collection account number shall be made in duplicate in Form No. 49B:

¹[Provided that an applicant may apply for allotment of a tax deduction and collection account number through a common application form notified by the Central Government in the Official Gazette, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, applicable forms and formats along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of tax deduction and collection account number.]

(2) An application referred to in sub-rule (1) shall be made,—

(i) in cases where the function of allotment of tax deduction and collection account number under section 203A has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer;

(ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant.

(3) The application referred to in sub-rule (1) shall be made,—

(i) in a case where a person has deducted tax or collected tax in accordance with the provisions of Chapter XVII under the heading 'B.—Deduction at source' or 'BB.—Collection at source', as the case may be, prior to the 1st day of October, 2004, on or before the 31st day of January, 2005;

(ii) in a case where a person has,—

(a) deducted or deducts tax in accordance with the provisions of Chapter XVII under the heading 'B.—Deduction at source'; or

(b) collected or collects tax in accordance with the provisions of Chapter XVII under the heading 'BB.—Collection at source',

on or after the 1st day of October, 2004, within one month from the end of the month in which the tax was deducted or collected, as the case may be, or the 31st day of January, 2005, whichever is later.]

Note :-

1. Proviso substituted by the Income-tax (Second Amendment) Rules, 2017, w.e.f. 9-2-2017. Prior to its substitution, said proviso, as inserted by the Income-tax (Fifth Amendment) Rules, 2015, w.e.f. 10-4-2015, read as under :

"Provided that in case of an applicant, being a company which has not been registered under the Companies Act, 2013 (18 of 2013), the application for allotment of a tax deduction and collection account number may be made in Form No. INC-7 specified under sub-section (1) of section 7 of the said Act for incorporation of the company."