Insertion of new section 139A

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....son in respect of which he is assessable under this Act during any accounting year exceeded the maximum amount which is not chargeable to income-tax and he has not been allotted any permanent account number, shall, within such time as may be prescribed, apply to the Income-tax Officer for the allotment of a permanent account number. (2) Notwithstanding anything contained in sub-section (1), ever....

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.... (5) Where a permanent account number has been allotted or is deemed to have been allotted to any person under this section, he shall- (a) quote such number in all his returns to, or correspondence with, any Income-tax authority; (b) quote such number in all challans for the payment of any sum due under this Act; (c) quote such number in all documents pertaining to such transactions as may ....