Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningTax Deduction and Collection Account Number, needed by anyone who deducts or collects tax at source.
Relevant ActIncome-tax Act, 1961
Section / ruleSection 203A
Technical meaning
A ten-digit alphanumeric number that persons required to deduct or collect tax must obtain and quote in TDS/TCS documents.
Practical example
A company paying salaries must have a TAN to deposit TDS.
Related terms
- TDS
- TCS
Official reference
Income-tax Act, 1961, Section 203A
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