Application for new PAN made compulsory in Delhi, Mumbai and Madras u/s 139A - S.O.379(E) - Income Tax

Application for new PAN made compulsory in Delhi, Mumbai and Madras u/s 139A NOTIFICATION NO. S.O.379 ( E ) DATED 30-5-1996 In exercise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Board hereby specifies that every person who is assessed or liable to be assessed by the Assessing Officer falling under the control of the income-tax authorities mentioned in the Table below and,--- ( a ) who has not been allotted a permanent account number and,--- ( i ) if his total income or the total income of any other person in respect of which he is assessable under the Income-tax Act, 1961, during any previous year exceeded the maximum amount which is not chargeable to income-tax ; or ( ii ) carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed fifty thousand rupees in any previous year ; or ( iii ) who is required to furnish a return of income under sub-section (4A) of section 139 of the Income-tax Act, 1961 ; or ( b ) who has been allotted a permanent account number other than under the new series,--- shall apply within the period of thirty days beginning with the 1st day of June, 1996, and ending on 30th day of June, 1996, in respect of the assessment year 1996-97, to the concerned Assessing Officer falling under the control of the income-tax authorities mentioned under the Table below for the allotment of a permanent account number under the new series, namely :--- TABLE Income-tax authorities 1. Chief Commissioners of Income-tax---I, II and III, Delhi ; 2. Chief Commissioners of Income-tax---I, II and III, Mumbai ; 3. Chief Commissioners of Income-tax---I and II, Madras ; 4. Commissioners of Income-tax (Central)---I and II, Delhi ; 5. Commissioners of Income-tax (Central)---I, II and III, Mumbai ; 6. Commissioners of Income-tax (Central)---I and II, Madras ; 7. Directors of Income-tax (Exemption), Delhi, Mumbai and Madras. ( c ) Every person to whom clause ( a ) or ( b ) of this notification becomes applicable on or after the 1st day of any previous year relevant to the assessment year 1997-98 or any subsequent year, shall apply for the allotment of a permanent account number under the new series to the concerned Assessing Officer falling under the control of the income-tax authorities mentioned above during any period on or before the 30th day of June, in any assessment year subsequent to the assessment year 1996-97 : Provided that the persons to whom permanent account number under the new series has already been allotted shall not apply for such number again. (Sd.) Dr. Prabodh Seth, Under Secretary to the Government of India. [No. 10100/F. No. 142/17/96-TPL]