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<h1>Permanent Account Number requirement: mandatory application, quoting and authentication obligations, with Aadhaar substitution permitted.</h1> Section 139A requires specified persons to apply to the Assessing Officer for allotment of a Permanent Account Number (PAN) within prescribed time; empowers the Assessing Officer to allot PANs to others; mandates quoting PAN (or GIR/Aadhaar where permitted) in returns, challans and prescribed documents; requires notification of changes in particulars; compels deductors and collectors to obtain and quote payees' PAN in prescribed statements and certificates; provides for Aadhaar substitution and authentication; authorizes Board rules and prohibits possession of multiple PANs under the new series.