Permanent Account Number.

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....eceipts are or is likely to exceed five lakh rupees in any tax year; (c) he is required to furnish a return of income under section 263 for any tax year; or (d) he is a resident, other than an individual, which enters into a financial transaction aggregating to two lakh fifty thousand rupees or more in a tax year; or (e) he is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (d) or any person competent to act on behalf of the person referred to in clause (d). (2) Any person, not covered under sub-section (1) may apply to the Assessing Officer for the allotment of a Permanent Account Number a....

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.... allotted a Permanent Account Number, and who has intimated his Aadhaar number as per sub-section (6) may furnish or intimate or quote his Aadhaar number in lieu of the Permanent Account Number. (8) A person who has already been allotted a Permanent Account Number cannot apply, obtain or possess another Permanent Account Number. (9)(a) Every person entering into such transaction, as prescribed, shall quote his Permanent Account Number or Aadhaar number, in the documents pertaining to such transactions and also authenticate such Permanent Account Number or Aadhaar number, in the manner, as prescribed; (b) every person receiving any document relating to the transactions referred to in clause (a), shall ensure that Permanent Account N....