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<h1>Permanent Account Number obligations require application, quoting in tax documents, and permit Aadhaar substitution where allowed.</h1> Section 139A requires specified persons to apply for and be allotted a Permanent Account Number, authorises the Assessing Officer to allot PAN where transactions warrant, and mandates quoting PAN in returns, challans and prescribed documents. It requires notification of changes to particulars, obliges recipients and collectors under TDS/TCS provisions to furnish or quote PAN in statements and certificates, allows Aadhaar to be furnished in lieu of PAN where permitted, prohibits possession of multiple PANs, and extends the section's application to returns furnished under delegated orders, with procedural details in the Income tax Rules and Board notifications.