https://www.taxtmi.com/acts?id=50668 Amendment to section 139A substitutes "any previous year" for "any accounting year" in sub sections (1) and (2); inserts a clause in sub section (6) requiring specification of the categories of business or profession documents in which allotted Permanent Account Numbers must be quoted; and omits clause (a) of the Explanation, thereby directing identification of particular records that must carry the Permanent Account Number. en-us Mon, 14 Apr 2025 17:36:14 +0530 Mon, 14 Apr 2025 17:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50668 Amendment to section 139A substitutes "any previous year" for "any accounting year" in sub sections (1) and (2); inserts a clause in sub section (6) requiring specification of the categories of business or profession documents in which allotted Permanent Account Numbers must be quoted; and omits clause (a) of the Explanation, thereby directing identification of particular records that must carry the Permanent Account Number. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 17:36:14 +0530 https://www.taxtmi.com/acts?id=50668