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    <title>Income–tax (Twelfth Amendment) Rules, 2018</title>
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    <description>Rule 114 is amended to require allotment of a permanent account number to resident non-individuals entering into specified financial transactions above the prescribed threshold and to their managing officers or representatives by the 31st day of May following the financial year; sub-rule (6) is adjusted to include issuance of the permanent account number alongside Aadhaar intimation. Forms 49A and 49AA are revised to allow PAN applicants to indicate a single mother and to select which parent&#039;s name is printed on the PAN card, with specified defaults.</description>
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