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        Bills

        Clause 292 - Permanent account number.

        Direct Taxes Code, 2010
        Chapter XVIII
        General provisions

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        Permanent account number requirement: prescribed applicants must apply and quote PAN in specified transactions and documents. Persons who meet prescribed conditions must apply for PAN and shall be allotted one; others may apply or be allotted PANs based on prescribed transaction nature. Allottees must quote PAN in prescribed transactions and documents. The Board will prescribe application form and particulars, authorised authorities for receipt and allotment, transaction and document categories requiring PAN, exempt classes, declaration procedure for persons without PAN, the manner of quoting PAN, and other connected matters.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Permanent account number requirement: prescribed applicants must apply and quote PAN in specified transactions and documents.</h1> Persons who meet prescribed conditions must apply for PAN and shall be allotted one; others may apply or be allotted PANs based on prescribed transaction nature. Allottees must quote PAN in prescribed transactions and documents. The Board will prescribe application form and particulars, authorised authorities for receipt and allotment, transaction and document categories requiring PAN, exempt classes, declaration procedure for persons without PAN, the manner of quoting PAN, and other connected matters.

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