Section 203 of Income Tax Act "Certificate for tax deducted"
203. (1) Every person deducting tax in accordance with
the foregoing provisions of this Chapter shall, within such
period as may be prescribed from the time of credit or
payment of the sum, or, as the case may be, from the time of
issue of a cheque or warrant for payment of any dividend to
a shareholder, furnish to the person to whose account such
credit is given or to whom such payment is made or the
cheque or warrant is issued, a certificate to the effect
that tax has been deducted, and specifying the amount so
deducted, the rate at which the tax has been deducted and
such other particulars as may be prescribed.
(2) Every person, being an employer, referred to in
sub-section (1A) of section 192 shall, within such period,
as may be prescribed, furnish to the person in respect of
whose income such payment of tax has been made, a
certificate to the effect that tax has been paid to the
Central Government, and specify the amount so paid, the rate
at which the tax has been paid and such other particulars as
may be prescribed.
(3) [***]
203A. (1) Every person, deducting tax or collecting tax
in accordance with the provisions of this Chapter, who has
not been allotted a tax deduction account number or, as the
case may be, a tax collection account number, shall, within
such time as may be prescribed, apply to the Assessing
Officer for the allotment of a "tax deduction and collection
account number".
(2) Where a "tax deduction account number" or, as the case
may be, a "tax collection account number" or a "tax
deduction and collection 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 or sub-section (3) of
section 206C;
(b) in all certificates furnished under section 203 or
sub-section (5) of section 206C;
(ba) in all the statements prepared and delivered or caused
to be delivered in accordance with the provisions of
sub-section (3) of section 200 or sub-section (3) of section
206C;
(c) in all the returns, delivered in accordance with the
provisions of section 206 or sub-section (5A) or sub-section
(5B) of section 206C to any income-tax authority; and
(d) in all other documents pertaining to such transactions
as may be prescribed in the interests of revenue.
(3) The provisions of this section shall not apply to such
person, as may be notified by the Central Government in this
behalf.