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<h1>Finance Bill 2009: Section 139A Amended to Remove 'Quarterly' for PAN Quoting in Tax Deduction Statements</h1> Clause 52 of the Finance (No. 2) Bill, 2009 amends section 139A of the Income-tax Act, effective October 1, 2009. The amendment removes the word 'quarterly' from sub-sections (5B) and (5D), which relate to the quoting of the Permanent Account Number (PAN). Under the revised sub-section (5B), individuals deducting tax under Chapter XVIIB must quote the PAN of the recipient in all statements prepared under section 200(3). Similarly, sub-section (5D) requires tax collectors under section 206C to quote the PAN of buyers, licensees, or lessees in all statements prepared under section 206C(3).