65A. Registration and Cancellation of Tax Deduction Account Number

(1) Every person responsible for making deduction of tax under clause (a) or (b) of sub-section (3) of section 59B shall apply on the website of the department for allotment of Tax Deduction Account Number in Form-706 within thirty days

(a) from the date of commencement of this rule, if he was so liable on such date, and

(b) from the date of entering into any agreement relating to the execution of works contract if he is likely to be liable for such deduction after the date of commencement of this rule.

(2) A copy of such online application shall be submitted separately to the Commissioner within seven days from the date of applying on the website of the department alongwith the following documents in case of a person other than a registered dealer under the Act or an officer of the State Government or Central Government or Local Self Government Body,-

(a) document regarding proof of place of business;

(b) proof of domicile;

(c) the name, designation and specimen signature of the person/s authorised to sign any forms prescribed or appended to any notification, and

(d) such other documents as may be specified in this behalf by the Commissioner by way of public circular

Provided that in case a registered dealer under the Act or an Officer of the State Government or Central Government or Local Self Government Body, the documents as may be specified in this behalf by the Commissioner by way of public circular shall be submitted alongwith the application.

(3) The Commissioner shall issue a certificate of Tax Deduction Account Number in Form-707 if the application is found in order.

(4) Any person who ceases to be responsible for making deduction of tax under clause (a) or (b) of sub-section (3) of section 59B and elects not to have Tax Deduction Account Number shall apply on the website of the department for cancellation of the Tax Deduction Account Number, in Form-708.

(5) The Commissioner may cancel the Tax Deduction Account Number with effect from such date as he deems fit either on application for cancellation of Tax Deduction Account Number made by the person or on his own motion, after giving an opportunity of being heard.