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PAN allotment to all taxpayers.

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....82 Sub-sections 1 & 2 of sec.139 A cast a statutory obligation on certain categories of persons who apply to the ITO for allotment of PAN. Sub-section 3 of that section states that the ITO may also....

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....assessees who are enrolled on the registers of the department whether they apply for it or not. This work should be completed by 28th February 1982 in respect of those assessees who are on the registe....