General Index Register Number - Definition / Legal Terminology - Income Tax

Explanation (d) -For the purposes of section 139A of the Income tax Act 1961- 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. Admin Note: General Index Registration Number (GIRN) is Given by the AO and remain effective till the PAN is allotted to the assessee (person).