Verification of Permanent Account Number in transactions specified in rule 114B.

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..... r to issue, merchant banker, underwriter, portfolio manager, investment adviser and such other intermediaries registered under sub-section (1) section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992); (f) a depository, participant, custodian of securities or any other person registered under sub-section (1A) of section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992) referred to at Sl. No. 4 of rule 114B; (g) the principal officer of a company referred to at Sl. No. 3 or 4 or 8 or 12 or 13 or 15 or 16 of rule 114B ; (h) the principal officer of an institution referred to at Sl. No. 2 or 3 or 8 or 10 or 11 or 12 or 13 of rule 114B ; (i) any trustee or any other person duly authori .....

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..... nt number or the details of Form No.60 are linked and mentioned in any information furnished to the income-tax authority or any other authority or agency under any provision of the Act or any rule prescribed therein. ] --------------------- Notes:- 1. Substituted vide Not. 95/2015 - Dated 30-12-2015, w.e.f. 1st day of January, 2016 , before it was read as, Class or classes of persons to whom provisions of section 139A shall not apply. 114C . (1) The provisions of section 139A shall not apply to following class or classes of persons, namely : (a) the persons who have agricultural income and are not in receipt of any other income chargeable to income-tax : Provided t .....

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..... (j) the principal officer of an institution referred to in clause (l) or clause (o) of rule 114B; (k) any trustee or any other person duly authorised by the trustee of a Mutual Fund referred to in clause (m) of rule 114B; (l) an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934), who has received any document relating to a transaction specified in rule 114B shall ensure after verification that permanent account number has been duly and correctly quoted therein. 2. Inserted vide Not. 2/2017 - Dated 6-1-2017 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax .....

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