Amendment of section 139A

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- Clause 52 of the Bill seeks to amend section 139A of the Income tax Act relating to Permanent Account Number (PAN). The existing provisions contained in sub-section (5B) of the said section provides that where any sum or income or amount has been paid after deducting tax under Chapter XVIIB, every person deducting tax under this Chapter shall quote the Permanent Account Number of the person ....