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Notification: 775(E)
Section(s) Referred: s. 139A(1A) ,s. 2(20) ,s. 2(26) ,s. 7 ,r. 2(3) ,r. 57AE ,s. 65(6)
Statute: INCOME TAX
Date of Issue: 29/8/2000
In exercise of the powers conferred under sub-section (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 to obtain an importer-exporter code under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) ;
(ii) assessees as defined in clause (3) of rule 2 of the Central Excise Rules, 1944
(iii) persons who issue invoices under rule 57AE requiring registration under the Central Excise Rules, 1944 ; and
(iv) assessees as defined in clause (6) of section 65 of the Finance Act, 1994 (32 of 1994) relating to service tax.
2. As on the date of this notification, a person falling within a class or classes of persons referred to in clauses (i) to
(iv) of paragraph 1, shall apply for the allotment of permanent account number within 15 days of the date of publication of this notification in the Official Gazette.
3. A person who may fall within such class or classes of persons, 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) referred to in clause (iv), shall apply for the allotment of permanent account number before making an application for registration under the Services Tax Rules, 1994.
4. Application for the allotment of permanent account number under new series for the purposes of this notification shall be made to the Assessing Officer in Form No. 49A of the Income-tax Rules, 1962.
[Notification No. 11468/F. No. 142/19/2000-TPL]
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