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    <title>Is it mandatory to file return of income after getting PAN?</title>
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    <description>Obligation to file an income-tax return after obtaining a PAN arises only where the taxpayer is liable to file a return under section 139; obtaining PAN alone does not create a separate mandatory duty to file.</description>
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      <description>Obligation to file an income-tax return after obtaining a PAN arises only where the taxpayer is liable to file a return under section 139; obtaining PAN alone does not create a separate mandatory duty to file.</description>
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