Mandatory PAN application for businesses above turnover threshold and certain return filers, to be made to assessing officer within prescribed time. The substituted provision requires any person carrying on business whose total sales, turnover or gross receipts exceed the statutory threshold, or any person required to furnish a return of income under the specified provision, and who has not been allotted a Permanent Account Number, to apply to the Assessing Officer for allotment of PAN within such time as may be prescribed.
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.
Mandatory PAN application for businesses above turnover threshold and certain return filers, to be made to assessing officer within prescribed time.
The substituted provision requires any person carrying on business whose total sales, turnover or gross receipts exceed the statutory threshold, or any person required to furnish a return of income under the specified provision, and who has not been allotted a Permanent Account Number, to apply to the Assessing Officer for allotment of PAN within such time as may be prescribed.
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