https://www.taxtmi.com/manuals?id=1333 Section 139A requires specified persons to apply for and be allotted a Permanent Account Number, authorises the Assessing Officer to allot PAN where transactions warrant, and mandates quoting PAN in returns, challans and prescribed documents. It requires notification of changes to particulars, obliges recipients and collectors under TDS/TCS provisions to furnish or quote PAN in statements and certificates, allows Aadhaar to be furnished in lieu of PAN where permitted, prohibits possession of multiple PANs, and extends the section's application to returns furnished under delegated orders, with procedural details in the Income tax Rules and Board notifications. en-us Fri, 11 Dec 2015 18:06:00 +0530 Fri, 04 Oct 2024 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1333 Section 139A requires specified persons to apply for and be allotted a Permanent Account Number, authorises the Assessing Officer to allot PAN where transactions warrant, and mandates quoting PAN in returns, challans and prescribed documents. It requires notification of changes to particulars, obliges recipients and collectors under TDS/TCS provisions to furnish or quote PAN in statements and certificates, allows Aadhaar to be furnished in lieu of PAN where permitted, prohibits possession of multiple PANs, and extends the section's application to returns furnished under delegated orders, with procedural details in the Income tax Rules and Board notifications. Manuals Income Tax Fri, 11 Dec 2015 18:06:00 +0530 https://www.taxtmi.com/manuals?id=1333