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Notification: S. O. 543(E)
Section(s) Referred: s. 139A(4)
Statute: INCOME TAX
Date of Issue: 30/6/1998
In exercise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No. S.O. 354(E), dated 28th April, 1998, and specifies the date from which the person referred to in sub-sections (1) and (2) of section 139A of the Income-tax Act, 1961 (43 of 1961), and other persons who have been allotted permanent account members, other than under the new series, shall apply to the Assessing Officer for the allotment of a permanent account number under the new series, namely:—
In the said notification,—-
(a) In paragraph 1, after clause (b), for the words, figures and letters “shall apply before the 30th day of June, 1998, in respect of assessment year 1997-98”, the words, figures and letters “shall apply before the 31st day of August, 1998 in respect of assessment year 1997-98” shall be substituted.
(b) In paragraph 2, for the words, figures and letters “shall apply for the allotment of a permanent account number under the new series to the Assessing Officer, having jurisdiction in respect of such person, on or before the 30th day of June of the relevant assessment year”, the following shall be substituted, namely:—
“shall apply for the allotment of a permanent account number under the new series to the Assessing Officer, having jurisdiction in respect of such person,—
(a) before the 31st day of August in respect of assessment year 1998-1999;
(b) on or before the 30th day of June in respect of assessment year 1999-2000 or any subsequent assessment year;”
(Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10631/F. No. 142/1/98-TPL]
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