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of <h1>Finance Act 2005: Section 139A Amendment Includes Employers for Fringe Benefits, Clarifies Existing PAN Validity.</h1> Section 139A of the Income-tax Act was amended by the Finance Act, 2005, effective April 1, 2006. The amendment revised clause (iii) of sub-section (1) to include employers required to file a return of fringe benefits under section 115WD. Additionally, an explanation was added to sub-section (7), clarifying that individuals with an existing permanent account number (PAN) under any clause other than clause (iv) do not need to obtain a new PAN, and the existing PAN will be considered valid for fringe benefit tax purposes.
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