The person responsible for collecting tax at source and preparing quarterly statements shall,

1. Quote his Tax Deduction and Collection Account Number (TAN) and Permanent Account Number (PAN) in the Quarterly statement:

However the Permanent Account Number shall not be required to be quoted where tax has been collected by or on behalf of the Government;

2. Quote the Permanent Account Number of all persons in respect of whose income, tax has been collected;
   
   

3. Furnish particulars of the tax paid to the Central Government.