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    <title>Amendment of section 139A</title>
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    <description>The amendment brings employers required to furnish fringe benefit returns within the categories under section 139A(1), and an Explanation provides that any person already allotted a Permanent Account Number need not obtain another PAN for fringe benefit tax; the existing PAN will be deemed to serve in relation to fringe benefit tax.</description>
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      <description>The amendment brings employers required to furnish fringe benefit returns within the categories under section 139A(1), and an Explanation provides that any person already allotted a Permanent Account Number need not obtain another PAN for fringe benefit tax; the existing PAN will be deemed to serve in relation to fringe benefit tax.</description>
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