Insertion of new section 139A

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... total income -of any other person 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 anyth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otted to then under the provisions of this section. (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; ....