Permanent Account Number requirement expands to previous year terminology and mandates quoting PAN in specified business documents. Amendment to section 139A substitutes 'any previous year' for 'any accounting year' in sub sections (1) and (2); inserts a clause in sub section (6) requiring specification of the categories of business or profession documents in which allotted Permanent Account Numbers must be quoted; and omits clause (a) of the Explanation, thereby directing identification of particular records that must carry the Permanent Account Number.
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Provisions expressly mentioned in the judgment/order text.
Permanent Account Number requirement expands to previous year terminology and mandates quoting PAN in specified business documents.
Amendment to section 139A substitutes "any previous year" for "any accounting year" in sub sections (1) and (2); inserts a clause in sub section (6) requiring specification of the categories of business or profession documents in which allotted Permanent Account Numbers must be quoted; and omits clause (a) of the Explanation, thereby directing identification of particular records that must carry the Permanent Account Number.
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