TMI BlogPermanent account numberX X X X Extracts X X X X X X X X Extracts X X X X ..... icer or office bearer of the person referred to in clause (v) or any person competent to act 29 [ on behalf of the person referred to in clause (v); or (vii) who intends to enter into such transaction as may be prescribed by the Board in the interest of revenue, ] ] and who has not been allotted a permanent account number shall, within such time, as may be prescribed, apply to the Assessing Officer for the allotment of a permanent account number. 4 [(1A) Notwithstanding anything contained in sub-section (1), the Central Government may, by notification in the Official Gazette, specify, any class or classes of persons by whom tax is payable under this Act or any tax or duty is payable under any other law for the time being in force including importers and exporters whether any tax is payable by them or not and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number.] 5 [(1B) Notwithstanding anything contained in sub-section (1), the Central Government may, for the purpose of collecting any information which may be useful for or relevant to the purposes of this Act, by no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange in his address or in the name and nature of his business on the basis of which the permanent account number was allotted to him. 8 [(5A) Every person receiving any sum or income or amount from which tax has been deducted under the provisions of Chapter XVIIB, shall intimate his permanent account number to the person responsible for deducting such tax under that Chapter : 9 [***] Provided further that a person referred to in this sub-section shall intimate the General Index Register Number till such time permanent account number is allotted to such person. (5B) Where any sum or income or amount has been paid after deducting tax under Chapter XVIIB, every person deducting tax under that Chapter shall quote the permanent account number of the person to whom such sum or income or amount has been paid by him- ( i ) in the statement furnished in accordance with the provisions of sub-section (2C) of section 192; ( ii ) in all certificates furnished in accordance with the provisions of section 203; ( iii ) in all returns prepared and delivered or caused to be delivered in accordance with the provisions of section 206 to any income-tax authority; 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with provisions of sub-section (2) of section 139AA, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number. ] (6) Every person receiving any document relating to a transaction prescribed under clause ( c ) of sub-section (5) shall ensure that the Permanent Account Number 16 [or 31 [ the General Index Register Number or the Aadhaar number, as the case may be, ] ] has been duly quoted in the document. 32 [ (6A) Every person entering into such transaction, as may be prescribed, shall quote his permanent account number or Aadhaar number, as the case may be, in the documents pertaining to such transactions and also authenticate such permanent account number or Aadhaar number, in such manner as may be prescribed. (6B) Every person receiving any document relating to the transactions referred to in sub-section (6A), shall ensure that permanent account number or Aadhaar number, as the case may be, has been duly quoted in such document and also ensure that such permanent account number or Aadhaar number is so authenticated. ] (7) No person who has already been allotted a permanent account number under the new series shall apply, obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be prescribed for its verification and such authority or agency verifies the correctness, or the lack thereof, on the basis of information available with it; ] ( b ) permanent account number means a number which the Assessing Officer may allot to any person for the purpose of identification and includes a permanent account number allotted under the new series; ( c ) permanent account number under the new series means a permanent account number having ten alphanumeric characters 28 [***];] 20 [( d ) General Index Register Number means a number given by an Assessing Officer to an assessee in the General Index Register maintained by him and containing the designation and particulars of the ward or circle or range of the Assessing Officer.] ******************** Notes :- 1. Substituted by the Finance Act, 1995, w.e.f. 1-7-1995. Prior to its substitution, section 139A, as inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 and later amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988/1-4-1989 and the Finance Act, 1990, w.e.f. 1-4-1990, read as under : '1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whom such numbers have been allotted, in the documents pertaining to such transactions ; (c) the categories of documents pertaining to business or profession of the persons to whom permanent account numbers have been allotted, in which such numbers shall be quoted by them. Explanation .- In this section,- (a) [***] (b) permanent account number means a number which the Assessing Officer may allot to any person for the purpose of identification.' 2. Substituted for fifty thousand by the Finance (No. 2) Act, 1998, w.e.f. 1-8-1998. 3. Substituted for sub-section (4A) of section 139 by the Finance Act, 2005, w.e.f. 1-4-2006. 4. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 5. Inserted by the Finance Act, 2006, w.e.f. 1-6-2006. 6. Substituted by the Finance Act, 2006, w.e.f. 1-6-2006. Prior to its substitution, sub-section (2) read as under : (2) The Assessing Officer may also allot to any other person by whom tax is payable, a perman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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