https://www.taxtmi.com/circulars?id=8981 Section 139A requires specified persons to apply for allotment of a Permanent Account Number in Form No.49-A under Rule 114 by the prescribed filing date; the Board directed that penal action under Section 272B shall not be initiated for default where the prescribed Form No.49-A is submitted by 31 July 1976, constituting an administrative deferral of enforcement for late applications within that extended period. en-us Tue, 01 Jun 1976 00:00:00 +0530 Wed, 01 Jun 2011 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8981 Section 139A requires specified persons to apply for allotment of a Permanent Account Number in Form No.49-A under Rule 114 by the prescribed filing date; the Board directed that penal action under Section 272B shall not be initiated for default where the prescribed Form No.49-A is submitted by 31 July 1976, constituting an administrative deferral of enforcement for late applications within that extended period. Circulars Income Tax Tue, 01 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8981