Amendment of section 139A.

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..... hall be substituted, namely:-- "on behalf of the person referred to in clause (v); or (vii) who intends to enter into such transaction as may be prescribed by the Board in the interest of revenue,"; (ii) after sub-section (5D), the following sub-section shall be inserted, namely:- "(5E) Notwithstanding anything contained in this Act, every person who is required to furnish or intimate or q .....

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..... ub-section (6), the following sub-sections shall be inserted, namely:- "(6A) Every person entering into such transaction, as may be prescribed, shall quote his permanent account number or Aadhaar number, as the case may be, in the documents pertaining to such transactions and also authenticate such permanent account number or Aadhaar number, in such manner as may be prescribed. (6B) Every pers .....

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..... 18 of 2016.); (aa) "Assessing Officer" includes an income-tax authority who is assigned the duty of allotting permanent account numbers; (ab) "authentication" means the process by which the permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual is submitted to the income-tax authority or such other authority or agency as may be pr .....

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