Income Tax Act, 2025
Section 7: Subs. by Act 21 of 2006, s. 32, for “seller” (w.e.f. 12007).
7. Subs. by Act 21 of 2006, s. 32, for “seller” (w.e.f. 12007).
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(ii) in all returns prepared and delivered or caused to be delivered in accordance with the
provisions of sub-section (5A) or sub-section (5B) of section 206C to an income-tax authority;]
1[(iii) in all 2*** statements prepared and delivered or caused to be delivered in accordance with
the provisions of sub-section (3) of section 206C.]
(6) Every person receiving any document relating to a transaction prescribed under clause (c) of
sub-section (5) shall ensure that the Permanent Account Number 3[or the General Index Register Number]
has been duly quoted in the document.
(7) No person who has already been allotted a permanent account number under the new series shall
apply, obtain or possess another permanent account number.
4[Explanation.—For the removal of doubts, it is hereby declared that any person, who has been
allotted a permanent account number under any clause other than clause (iv) of sub-section (1), shall not
be required to obtain another permanent account number and the permanent account number already
allotted to him shall be deemed to be the permanent account number in relation to fringe benefit tax.]
(8) The Board may make rules providing for—
(a) the form and the manner in which an application may be made for the allotment of a
permanent account number and the particulars which such application shall contain;
(b) the categories of transactions in relation to which Permanent Account Numbers 3[or the
General Index Register Number] shall be quoted by every person in the documents pertaining to such
transactions;
(c) the categories of documents pertaining to business or profession in which such numbers shall
be quoted by every person;
3[(d) class or classes of persons to whom the provisions of this section shall not apply;
(e) the form and the manner in which the person who has not been allotted a Permanent Account
Number or who does not have General Index Register Number shall make his declaration;
(f) the manner in which the Permanent Account Number or the General Index Register Number
shall be quoted in respect of the categories of transactions referred to in clause (c);
(g) the time and the manner in which the transactions referred to in clause (c) shall be intimated
to the prescribed authority.]
Explanation.—For the purposes of this section,—
(a) “Assessing Officer” includes an income-tax authority who is assigned the duty of allotting
permanent account numbers;
(b) “permanent account number” means a number which the Assessing Officer may allot to any
person for the purpose of identification and includes a permanent account number allotted under the
new series;
(c) “permanent account number under the new series” means a permanent account number having
ten alphanumeric characters 5***;]
3[(d) “General Index Register Number” means a number given by an Assessing Officer to an
assessee in the General Index Register maintained by him and containing the designation and
particulars of the ward or circle or range of the Assessing Officer.]
in all returns prepared and delivered or caused to be delivered in accordance with the
provisions of sub-section
or sub-section
of section 206C to an income-tax authority;]
1[
in all 2*** statements prepared and delivered or caused to be delivered in accordance with
the provisions of sub-section
of section 206C.]
Every person receiving any document relating to a transaction prescribed under clause
of
sub-section
shall ensure that the Permanent Account Number 3[or the General Index Register Number]
has been duly quoted in the document.
No person who has already been allotted a permanent account number under the new series shall
apply, obtain or possess another permanent account number.
4[Explanation.—For the removal of doubts, it is hereby declared that any person, who has been
allotted a permanent account number under any clause other than clause
of sub-section
The Board may make rules providing for—
the form and the manner in which an application may be made for the allotment of a
permanent account number and the particulars which such application shall contain;
the categories of transactions in relation to which Permanent Account Numbers 3[or the
General Index Register Number] shall be quoted by every person in the documents pertaining to such
transactions;
the categories of documents pertaining to business or profession in which such numbers shall
be quoted by every person;
3[
class or classes of persons to whom the provisions of this section shall not apply;
the form and the manner in which the person who has not been allotted a Permanent Account
Number or who does not have General Index Register Number shall make his declaration;
the manner in which the Permanent Account Number or the General Index Register Number
shall be quoted in respect of the categories of transactions referred to in clause
the time and the manner in which the transactions referred to in clause
shall be intimated
to the prescribed authority.]
Explanation.—For the purposes of this section,—
“Assessing Officer” includes an income-tax authority who is assigned the duty of allotting
permanent account numbers;
“permanent account number” means a number which the Assessing Officer may allot to any
person for the purpose of identification and includes a permanent account number allotted under the
new series;
“permanent account number under the new series” means a permanent account number having
ten alphanumeric characters 5***;]
3[
“General Index Register Number” means a number given by an Assessing Officer to an
assessee in the General Index Register maintained by him and containing the designation and
particulars of the ward or circle or range of the Assessing Officer.]