https://www.taxtmi.com/acts?id=10136 The amendment empowers the Central Government to notify classes of persons required to apply for a permanent account number and authorises Assessing Officers to allot PANs based on prescribed transactions regardless of tax liability, under prescribed procedures. It also extends quarterly statement reporting references to applicable withholding and collection provisions and replaces references to "seller" with "person" or "person responsible for collecting tax" to clarify reporting and collection obligations. en-us Wed, 22 Oct 2008 17:15:44 +0530 Wed, 22 Oct 2008 17:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10136 The amendment empowers the Central Government to notify classes of persons required to apply for a permanent account number and authorises Assessing Officers to allot PANs based on prescribed transactions regardless of tax liability, under prescribed procedures. It also extends quarterly statement reporting references to applicable withholding and collection provisions and replaces references to "seller" with "person" or "person responsible for collecting tax" to clarify reporting and collection obligations. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 17:15:44 +0530 https://www.taxtmi.com/acts?id=10136