Permanent Account Number requirement expanded to all tax statements for deductors and collectors, removing quarterly filing restriction. Clause 52 amends section 139A to remove the word 'quarterly' from sub sections (5B) and (5D), requiring deductors under Chapter XVIIB and collectors under section 206C to quote the Permanent Account Number of payees and buyers in all statements prepared and delivered in accordance with the respective sub section (3) reporting provisions; the amendment takes effect from 1st October, 2009.