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(i) in cases where the function of allotment of tax collection account number under section 206CA has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer;
(ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (3) The application referred to in sub-rule (1) shall be made,-
(i) in a case where a person has collected tax in accordance with the provisions of Chapter XVII under the heading 'BB.-Collection at source' prior to the 1st day of June, 2002, on or before the 30th day of September, 2002;
(ii) in a case where a person has collected or collects tax in accordance with the provisions of Chapter XVII under the heading'BB.-Collection at source' on or after the 1st day of June, 2002, within one month from the end of the month in which the tax was collected or the 30th day of September, 2002, whichever is later.