P.A.N. substitution updates taxpayer identification and revises officer and appeal-designation references under income-tax rules. Amendments to Appendix II, Form No. 7 substitute P.A.N. for G.I.R. No., replace references to Deputy Commissioner with Joint Commissioner, omit the words 'and one-half' from paragraph 3, revise the listed statutory cross-references in paragraph 5 with a substituted set of sections, and standardise appeal-officer descriptions in paragraphs 6 and 7 by prescribing Commissioner of Income-tax (Appeals), Joint Commissioner of Income-tax and Chief Commissioner or Commissioner of Income-tax.
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P.A.N. substitution updates taxpayer identification and revises officer and appeal-designation references under income-tax rules.
Amendments to Appendix II, Form No. 7 substitute P.A.N. for G.I.R. No., replace references to Deputy Commissioner with Joint Commissioner, omit the words "and one-half" from paragraph 3, revise the listed statutory cross-references in paragraph 5 with a substituted set of sections, and standardise appeal-officer descriptions in paragraphs 6 and 7 by prescribing Commissioner of Income-tax (Appeals), Joint Commissioner of Income-tax and Chief Commissioner or Commissioner of Income-tax.
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