69[Permanent
account number70.
139A. (1)
Every person,—
(i) if his total income or the total income of
any other person in respect of which he is assessable under this Act during any
previous year exceeded the maximum amount which is not chargeable to
income-tax; or
(ii) carrying on any business or profession whose
total sales, turnover or gross receipts are or is likely to exceed 71[five lakh] rupees in any previous year;
or
(iii) who is required to furnish a return of income
under 72[sub-section (4A) of section 139; or
(iv) being an employer, who is required to furnish
a return of fringe benefits under section 115WD,]
and who
has not been allotted a permanent account number shall, within such time, as
may be prescribed73, apply to the
Assessing Officer for the allotment of a permanent account number.
74[(1A) Notwithstanding anything
contained in sub-section (1), the Central Government may, by notification75 in the Official Gazette, specify, any
class or classes of persons by whom tax is payable under this Act or any tax or
duty is payable under any other law for the time being in force including
importers and exporters whether any tax is payable by them or not and such
persons shall, within such time as mentioned in that notification, apply to the
Assessing Officer for the allotment of a permanent account number.]
76[(1B)
Notwithstanding anything contained in sub-section (1), the Central Government may,
for the purpose of collecting any information which may be useful for or
relevant to the purposes of this Act, by notification in the Official Gazette,
specify, any class or classes of persons who shall apply to the Assessing
Officer for the allotment of the permanent account number and such persons
shall, within such time as mentioned in that notification, apply to the
Assessing Officer for the allotment of a permanent account number.]
77[(2) The
Assessing Officer, having regard to the nature of the transactions as may be
prescribed, may also allot a permanent account number, to any other person
(whether any tax is payable by him or not), in the manner and in accordance
with the procedure as may be prescribed.]
(3) Any
person, not falling under sub-section (1) or sub-section (2), may apply to the
Assessing Officer for the allotment of a permanent account number and,
thereupon, the Assessing Officer shall allot a permanent account number to such
person forthwith.
(4) For
the purpose of allotment of permanent account numbers under the new series, the
Board may, by notification78 in
the Official Gazette, specify the date from which the persons referred to in
sub-sections (1) and (2) and other persons who have been allotted permanent
account numbers and residing in a place to be specified in such notification,
shall, within such time as may be specified, apply to the Assessing Officer for
the allotment of a permanent account number under the new series and upon
allotment of such permanent account number to a person, the permanent account
number, if any, allotted to him earlier shall cease to have effect :
Provided that
the persons to whom permanent account number under the new series has already
been allotted shall not apply for such number again.
(5)
Every person 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 be prescribed79
by the Board in the interests of the revenue, and entered into by him:
Provided
that the Board may prescribe different dates for different transactions or
class of transactions or for different class of persons:
80[Provided further that a person
shall quote General Index Register Number till such time Permanent Account
Number is allotted to such person;]
(d) intimate the Assessing Officer any change in
his address or in the name and nature of his business on the basis of which the
permanent account number was allotted to him.
81[(5A) Every person receiving any
sum or income or amount from which tax has been deducted under the provisions
of Chapter XVIIB, shall intimate his permanent account number to the person
responsible for deducting such tax under that Chapter :
82[***]
Provided
further that a person referred to in this sub-section shall
intimate the General Index Register Number till such time permanent account
number is allotted to such person.
(5B) Where
any sum or income or amount has been paid after deducting tax under Chapter
XVIIB, every person deducting tax under that Chapter shall quote the permanent
account number of the person to whom such sum or income or amount has been paid
by him—
(i) in the statement furnished in accordance with
the provisions of sub-section (2C) of section 192;
(ii) in all certificates furnished in accordance
with the provisions of section 203;
(iii) in all returns prepared and delivered or
caused to be delivered in accordance with the provisions of section 206 to any income-tax authority;
83[(iv) in all 84[***]
statements prepared and delivered or caused to be delivered in accordance with
the provisions of sub-section (3) of section 200:]
Provided that the Central Government
may, by notification85 in the
Official Gazette, specify different dates from which the provisions of this
sub-section shall apply in respect of any class or classes of persons:
Provided further that nothing contained
in sub-sections (5A) and (5B) shall apply in case of a person whose total
income is not chargeable to income-tax or who is not required to obtain
permanent account number under any provision of this Act if such person
furnishes to the person responsible for deducting tax, a declaration referred
to in section 197A in the form and manner
prescribed thereunder to the effect that the tax on his estimated total income
of the previous year in which such income is to be included in computing his
total income will be nil.
(5C) Every buyer 86[or
licensee or lessee] referred to in section 206C
shall intimate his permanent account number to the 87[person responsible for collecting tax]
referred to in that section.
(5D) Every 88[person]
collecting tax in accordance with the provisions of section
206C shall quote the permanent account number of every buyer 86[or licensee or lessee] referred to in
that section—
(i) in all certificates furnished in accordance
with the provisions of sub-section (5) of section
206C;
(ii) in all returns prepared and delivered or
caused to be delivered in accordance with the provisions of sub-section (5A) or
sub-section (5B) of section 206C to an income-tax
authority;]
89[(iii) in all 90[***]
statements prepared and delivered or caused to be delivered in accordance with
the provisions of sub-section (3) of section 206C.]
(6)
Every person receiving any document relating to a transaction prescribed under
clause (c) of sub-section (5) shall ensure that the Permanent
Account Number 91[or the General
Index Register Number] has been duly quoted in the document.
(7) No
person who has already been allotted a permanent account number under the new
series shall apply, obtain or possess another permanent account number.
92[Explanation.—For the
removal of doubts, it is hereby declared that any person, who has been allotted
a permanent account number under any clause other than clause (iv) of
sub-section (1), shall not be required to obtain another permanent account
number and the permanent account number already allotted to him shall be deemed
to be the permanent account number in relation to fringe benefit tax.]
93(8) The Board may make rules
providing for—
(a) the form and the manner in which an
application may be made for the allotment of a permanent account number and the
particulars which such application shall contain;
(b) the categories of transactions in relation to
which Permanent Account Numbers 94[or
the General Index Register Number] shall be quoted by every person in the
documents pertaining to such transactions;
(c) the categories of documents pertaining to
business or profession in which such numbers shall be quoted by every person;
95[(d) class or classes of persons to whom the
provisions of this section shall not apply;
(e) the form and the manner in which the person
who has not been allotted a Permanent Account Number or who does not have
General Index Register Number shall make his declaration;
(f) the manner in which the Permanent Account
Number or the General Index Register Number shall be quoted in respect of the
categories of transactions referred to in clause (c)*;
(g) the time and the manner in which the
transactions referred to in clause (c)* shall be intimated to the prescribed
authority.]
Explanation.—For
the purposes of this section,—
(a) “Assessing Officer” includes an income-tax
authority who is assigned the duty of allotting permanent account numbers;
(b) “permanent account number” means a number
which the Assessing Officer may allot to any person for the purpose of
identification and includes a permanent account number allotted under the new
series;
(c) “permanent account number under the new
series” means a permanent account number having ten alphanumeric characters and
issued in the form of a laminated card;]
96[(d) “General Index Register Number” means a
number given by an Assessing Officer to an assessee in the General Index
Register maintained by him and containing the designation and particulars of
the ward or circle or range of the Assessing Officer.]