CBDT specifies the 1st day of April, 1976, as the date from which all permanent account numbers allotted to assessees before the said date shall be deemed to have been allotted to them under the provisions of section 139A - S.O.274(E) - Income Tax Act, 1961

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Deeming of PAN allotment made effective for all prior issuances under section 139A, validating earlier allocations. The Central Board of Direct Taxes specifies the 1st day of April, 1976 as the date from which all permanent account numbers allotted to assessees before that date shall be deemed to have been allotted to them under section 139A, giving retrospective legal effect to prior PAN allocations by notification under subsection (4) of that section.

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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.

Deeming of PAN allotment made effective for all prior issuances under section 139A, validating earlier allocations.

The Central Board of Direct Taxes specifies the 1st day of April, 1976 as the date from which all permanent account numbers allotted to assessees before that date shall be deemed to have been allotted to them under section 139A, giving retrospective legal effect to prior PAN allocations by notification under subsection (4) of that section.

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CBDT specifies the 1st day of April, 1976, as the date from which all permanent account numbers allotted to assessees before the said date shall be deemed to have been allotted to them under the provisions of section 139A - S.O.274(E) - Income Tax Act, 1961

Deeming of PAN allotment made effective for all prior issuances under section 139A, validating earlier allocations.

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CBDT specifies the 1st day of April, 1976, as the date from which all permanent account numbers allotted to assessees before the said date shall be deemed to have been allotted to them under the provisions of section 139A - S.O.274(E) - Income Tax Act, 1961

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Deeming of PAN allotment made effective for all prior issuances under section 139A, validating earlier allocations.

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