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Entities to apply for Permanent Account Number in certain cases

Budget - Dated:- 5-2-2018 - B. WIDENING AND DEEPENING OF TAX BASE Section 139A inter-alia provides that every person specified therein and who has not been allotted a permanent account number shall ap .....

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ply to the Assessing Officer for allotment of a Permanent Account Number (PAN). In order to use PAN as Unique Entity Number (UEN) for non-individual entities, it is proposed that every person, not bei .....

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ng an individual, which enters into a financial transaction of an amount aggregating to two lakh and fifty thousand rupees or more in a financial year shall be required to apply to the Assessing Offic .....

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er for allotment of PAN. In order to link the financial transactions with the natural persons, it is also proposed that the managing director, director, partner, trustee, author, founder, karta, chief .....

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executive officer, principal officer or office bearer or any person competent to act on behalf of such entities shall also apply to the Assessing Officer for allotment of PAN. This amendment will tak .....

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e effect from lst April, 2018. [Clause 42] - News - Press release .....

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