Tax deducted at source : Compulsory quoting of PAN in statements u/s 139A - S.O.511(E) - Income Tax

Tax deducted at source : Compulsory quoting of PAN in statements u/s 139A NOTIFICATION NO. S.O.511(E) DATED 11-6-2001 In exercise of the powers conferred by the first proviso to sub-section (5B) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following dates from which the provisions of the said sub-section shall apply in respect of the following class or classes of persons, namely: ( a ) the 1st, day of April, 2002, in respect of- ( i ) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act) ; ( ii ) a co-operative society engaged in carrying on the business of banking ; ( b ) the 1st day of June, 2001, in respect of every other person. [Notification No. 150-2001-F. No. 142-39-2001-TPL]