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PERMANENT ACCOUNT NUMBER SECTION 139A and RULE 114

Income Tax - Return of Income and Assessment Procedure - 11 - (1)Every person who has not been allotted a permanent account number shall, within such time, as may be prescribed, apply in Form No. 49A or Form No. 49AA, (form No. 49AA is applicable in case of individual not being a citizen of India, entities incorporated outside India or and unincorporated entities formed outside India), as the case may be, to the Assessing Officer for the allotment of a permanent account number in the following c .....

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he is entitled to receive any sum or income or amount, on which tax is deductible under Chapter XVIIB in any financial year. (2) The Assessing Officer having regard to the nature of transactions as may be prescribed may also allot a permanent account number to any other person (whether any tax is payable by him or not) in the manner and in accordance with the procedure as may be prescribed. (3) Any person, not falling under clause (1) or clause (2) above, may apply to the Assessing Officer for .....

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ded the maximum amount which is not chargeable to income-tax. On or before 31st May of the assessment year in which such income is assessable If he is carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed ₹ 5,00,000 in any previous year. On or before the end of that accounting year If he is required to furnish a return of income under section 139(4A), i.e. return of trust and charitable institutions. On or before the end of the rele .....

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