Table of Contents:
·
1. [Section 139A (1)]- Who has to apply for
PAN?:
·
4. [Section 139A (2)]- PAN may be allotted by the
Assessing Officer (AO):
·
5. [Section 139A (3)]- Person other than
falling under section 139A (1) or (2) may apply for PAN:
·
6. [Section 139A(5)]- PAN to be quoted in
certain cases:
o
(2) [Section 139A(5B)]- Obligation of a
person who has Deducted the Tax at Source:
o
(3) [Section 139A(5C)]- Obligation of a
Buyer, Licensee, Lessee referred to in section 206C:
o
(4) [Section 139A(5D)]- Obligation of the
person responsible for collecting Tax:
·
10. Transactions where Quoting of PAN made Compulsory
[Section 139A (5) (c) and Rule 114B]
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