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    <title>Permanent account number</title>
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    <description>Prescribed persons must apply for and be allotted a Permanent Account Number, others may apply voluntarily, and authorities may allot numbers without application for specified transactions; allotted numbers must be quoted in prescribed transactions or documents. The Board shall prescribe application forms and particulars, authorized authorities, categories of transactions and documents requiring quoting, exempt classes, declaration procedures for those without numbers, the manner of quoting, and other connected matters.</description>
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      <description>Prescribed persons must apply for and be allotted a Permanent Account Number, others may apply voluntarily, and authorities may allot numbers without application for specified transactions; allotted numbers must be quoted in prescribed transactions or documents. The Board shall prescribe application forms and particulars, authorized authorities, categories of transactions and documents requiring quoting, exempt classes, declaration procedures for those without numbers, the manner of quoting, and other connected matters.</description>
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