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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, as the case may be, to the Assessing Officer for the allotment of a permanent account number in the following cases. If his total income or the total income of any other person in respect of which he is assessable under this Act during any previous year exceeded the maximum amoun .....

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by whom tax is payable under this Act or any tax or duty is payable under any other law and such persons shall, within such time prescribed apply to the Assessing Officer for the allotment of a permanent account number. (1B) The Central Government may for the purpose of collecting any information which may be useful for this Act, specify any class of persons to apply within the prescribed time to the AO for allotment of PAN. (2) The Assessing Officer having regard to the nature of transactions a .....

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T OF PAN SITUATION TIME LIMIT FOR A MAKING APPLICATION If his total income or the total income of any other person in respect of which he is assessable under this Act during any previous year exceeded 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. O .....

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with, any income-tax authority; Quote such number in all challans for the payment of any sum due under the Act; Quote such number in all documents pertaining to such transactions as may be prescribed by the Board in the interests of the revenue, and entered into by him. Every person shall intimate the AO any change in his address or in the name an nature of business on the basis of which the PAn was alloted to him. (5A) Every person receiving any sum or income or amount from which tax has been d .....

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ll certificates of TDS furnished u/s 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 However Central Government may notify different dates from which the provisions of this sub-section shall apply in respect of any class or classes of persons. The above sub-sections (5A) & (5B) shall not apply in case of person:- whose total income is not chargeable to tax who is not required to obtain PAN .....

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