Notification No. S.O.714(E)-Income Tax In exercise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Board hereby specify the last date for the filing applications for allotment of Permanent Account Number under the new series as the 30th day of November, 1996, for assessment year 1996-97 in respect of every person who is required to file such an application.
Circular No. 251/85/96-CX In the Finance Act of 1996, definition of “place of removal” has been amended to included depot, consignments agent or any other place or premises from where the goods are sold by or on behalf of the assessee within its scope. However, time of removal for these other places of removal added in Section 4 shall be deemed to be the time at which such goods are cleared from the factory
