Central Government specifies various class or classes of persons, who shall apply to the Assessing Officer u/s 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... owers conferred under sub-section (1A) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies following class or classes of persons, who shall apply to the Assessing Officer for the allotment of a permanent account number, namely :--- 1. ( i ) Exporters and importers, as defined in clauses (20) and (26) respectively of section 2 of the Customs Act, 196 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... son who may fall within such class or classes of persons, after the date of this notification, as is--- ( a ) referred to in clause ( i ), shall apply for the allotment of permanent account number before making any export or import, as the case may be ; ( b ) referred to in clauses ( ii ) and ( iii ), shall apply for the allotment of permanent account number, before making an application for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X