Allotment of Permanent Account Number u/s 139-A.

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..... 9-A which was inserted by the Taxation Laws (Amendment) Act, 1975, with effect from 1st April, 1976, all persons specified in sub-sections (1) and (2) are required to apply to the Income-tax Officer for the allotment of a Permanent Account Number. Rule 114 of the Income Tax Rules, 1962 prescribes that the application for the allotment of a P.A.N. shall be made in Form No.49-A before the 31st May, .....

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