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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 91

INSERTION OF NEW SECTION 206-CA -AfterSection 206-C-of the Income Tax Act, the following section shall be inserted with

~1 min read
https://sooperkanoon.com/act/250289

Bare act section · Research

About this section

Finance Act, 2002 Section 91 is part of Finance Act, 2002 - INSERTION OF NEW SECTION 206-CA -AfterSection 206-C-of the Income Tax Act, the following section shall be inserted with. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) Every person collecting tax in accordance with the provisions ofSection 206-C-, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a taxcollection account number.

(2) Where a tax-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 sub-section (3) ofSection 206-C-;

(b) in all certificates furnished under sub-section (5) ofSection 206-C-;

(c) in all the returns delivered in accordance with the provisions of sub- section (5-A) or sub-section (5-B) ofSection 206-C-to any income tax authority; and (d) in all other documents pertaining to such transactions as may be prescribed in the interest of revenue.".

Frequently asked questions

What does Finance Act, 2002 Section 91 provide?

Section Section 91 of the Finance Act, 2002 (INSERTION OF NEW SECTION 206-CA -AfterSection 206-C-of the Income Tax Act, the following section shall be inserted with) is reproduced on this page as part of the Finance Act, 2002. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2002 Section 91?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 91. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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