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

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..... ction (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, 1962 (52 of 1962), who are required .....

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..... sons, 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 registration under the Central Excise Rules, 1944 ; and (c) refe .....

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