Amendment of section 139A

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..... e 52 of the Bill seeks to amend section 139A of the Income tax Act relating to Permanent Account Number (PAN). The existing provisions contained in sub-section (5B) of the said section provides that where any sum or income or amount has been paid after deducting tax under Chapter XVIIB, every person deducting tax under this Chapter shall quote the Permanent Account Number of the person to whom .....

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..... n all quarterly statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 206C. It is proposed to amend the said sub-section so as to provide that every person collecting tax in accordance with the provisions of section 206C shall quote the Permanent Account Number of every buyer or licensee or lessee in all statements prepared and .....

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