Category: TAN Number

FORM NO. 49B for Form of Application for Allotment of Tax Deduction and Collection Account Number. FORM NO. 49B is as substituted by the income tax applies to person deduction tax at source in term of section 192 to 196D of the act, as well as to persons collecting tax at source under section 206C of the act. It prescribes the form for application for allotment of tax deduction and collection account number.

(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.

(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.]

FORM NO. 49B

[See sections 203A and rule 114A]

Form of application for allotment of tax deduction and collection account number under section 203A of the Income-tax Act, 1961

To

Sir,

Whereas I/we am/are liable to deduct/collect tax or deduct tax and collect tax in accordance with Chapter XVII under the heading ‘B. – Deduction at source’ or ‘BB.-Collection at source’ of the Income-tax Act, 1961;

And whereas no tax deduction account number/tax collection account number or tax deduction account number and tax collection account number has been allotted to me/us;

I/we give below the necessary particulars:

[Please refer to the instructions before filling up the form]

1. Name (Fill only one of the columns ‘a’ to ‘h’ whichever is applicable.)

 

 

 

 

 

 

 

 

 

 

 

 

 

,

 

,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Title (Tick the appropriate entry for individual)

 

,

 

Verification

I/we


in my/our
capacity as
do hereby declare that what is stated above is true to the best of my/our
knowledge and belief.