KAIT Act 36अध्याय VII · Procedure for Assessment

धारा 36 · Permanent Account Numbers

(1)

Every person if his total agricultural income or the total agricultural income of any other person in respect of which he is assessable under this Act during any previous year exceeded the amount which is not chargeable to tax under this Act and every person liable to pay tax in accordance with the provisions of section 13 if he has not been allowed a permanent account number shall, within such time and in such manner, as may be prescribed, apply to the Agricultural Income Tax Officer for the allotment of a permanent account number and he shall allot an account number to the applicant within such time as may be prescribed.

(2)

The Agricultural Income Tax Officer may also allot to any other person by whom tax is payable, a permanent account number.

(3)

Where a permanent account number has been allotted to any person under this Act, he shall-

(a)

quote such number in all his returns to or correspondence with any Agricultural Income Tax Authority;

(b)

quote such number In all chalans for the payment of any sum due under this Act;

(c)

quote such number in all documents pertaining to such transactions as may be prescribed by the Commissioner in the interest of the revenue and entered into by him;

(d)

intimate the Agricultural Income Tax Officer any change in this address.

(4)

When any person to whom a permanent account number has been allotted under this section disposes of the landed, properties or otherwise becomes not liable to pay tax under this Act, such person may apply to the Agricultural Income Tax Officer to withdraw the permanent account number allotted to him.

(5)

The Agricultural Income Tax Officer may, on receipt of an application under sub-section (4) or on his own motion after conducting such enquiries as he may deem necessary, by order withdraw the permanent account number allotted to such person from a date to be specified in the order.

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