Permanent account number.
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....ot required to make an application 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) An....
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....ons; (d) the categories of documents in which the permanent account number shall be quoted by every person; (e) class, or classes, of persons to whom the provisions of this section shall not apply; (f) the form and the manner in which the person who has not been allotted a permanent account number....
TaxTMI