Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Permanent Account Number requirement: mandatory application, quoting and authentication obligations, with Aadhaar substitution permitted. 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.
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.
Permanent Account Number requirement: mandatory application, quoting and authentication obligations, with Aadhaar substitution permitted.
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.
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