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Permanent account number.
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....tion under sub-section (1), may make an application for the allotment of permanent account number and he shall be allotted a permanent account number. (3) A permanent account number may, having regard to the nature of transactions as may be prescribed, be allotted to any other person, whether or not an application is made by him. (4) Any person who has been allotted a permanent account number ....