203A. 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
source https://www.caclubindia.com/articles/section-203a-tax-deduction-collection-account-number-44232.asp
source https://www.caclubindia.com/articles/section-203a-tax-deduction-collection-account-number-44232.asp
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