After registering the trust or institution, the tax deduction should be requested officially before the assessment officer for allocation. For this purpose, the Trust can use Form-4 9B by the IT department. The tax deduction account number should be quoted on all the trickals for the payment of Yoga U / S 200 and TDS certificates, as well as returns, U / S 206, 206 A and 206B were distributed.
Section 272 BB talks about the penalty imposed on the trust that failed to take advantage of the tax deduction account number. The said section fined 10000 rupees in the above incidents.