TaxTMI 
TaxTMI 
Dealer to declare the name of manager of business, Permanent Account Number and IEC (Importer Exporter Code)
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....ler being a Hindu undivided family or an association of persons or club or society or firm or company or any person or body who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Act, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name of the person or persons who shal....
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....o pay tax under this Act and having an IEC (Importer Exporter Code) under The Foreign Trade (Development And Regulation) Act, 1992 (No. 22 of 1992), shall Mention the IEC (Importer Exporter Code), at the time of applying for registration under this Act,: PROVIDED that the dealers already registered tinder the Act and having IEC (Importer Exporter Code) under the F....
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....(43 of I961), as provided in sub-section (3) of this section or fails to provide the IEC (Importer Exporter Code) under The Foreign Trade (Development And Regulation) Act, 1992 (No. 22 of 1992) as provided in sub-section (3A) of this section, shall be liable to pay, by way of penalty, sum equal to Rupees one thousand per week of default subject to a maximum of fifty thousand rupees.] ....
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.... Income Tax Act, 1961, (43 of 1961), shall communicate to the Commissioner, in the prescribed time and manner, the said number if he has obtained the same and, in any other case, shall state whether he has applied for the same and provide the details of the application" 5. Substituted vide Notification No.F.14(13)/LA-2012/law/179., dated 28.12.2012, before it was read as:- "Any person who fails....