Allotment of a Permanent Account Number in Form No.49-A before the 31st May, 1976.

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....n(s) Referred: 139A ,114 Statute: Income - Tax Act, 1961 Under Section 139A which was inserted by the Taxation Laws(Amendment) Act, 1975 with effect from 1st April, 1976 all persons specified in sub....

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....or filing form No.49-A may be extended. Since the provisions of Section 139A have been brought into force for the first time during the current assessment year, it is quite likely that the implication....