Income Tax Act, 2025
Section 7: Subs. by s. 32, ibid., for sub-section (2) (w.e.f. 12006).
7. Subs. by s. 32, ibid., for sub-section (2) (w.e.f. 12006).
565
(5) Every person shall—
(a) quote such number in all his returns to, or correspondence with, any income-tax authority;
(b) quote such number in all challans for the payment of any sum due under this Act;
(c) quote such number in all documents pertaining to such transactions as may be prescribedby
the Board in the interests of the revenue, and entered into by him:
Provided that the Board may prescribe different dates for different transactions or class of
transactions or for different class of persons:
1[Provided further that a person shall quote General Index Register Number till such time
Permanent Account Number is allotted to such person;]
(d) intimate the Assessing Officer any change in his address or in the name and nature of his
business on the basis of which the permanent account number was allotted to him.
2[(5A) Every person receiving any sum or income or amount from which tax has been deducted under
the provisions of Chapter XVIIB, shall intimate his permanent account number to the person responsible
for deducting such tax under that Chapter:
3* * * * *
Provided further that a person referred to in this sub-section shall intimate the General Index Register
Number till such time permanent account number is allotted to such person.
(5B) Where any sum or income or amount has been paid after deducting tax under Chapter XVIIB,
every person deducting tax under that Chapter shall quote the permanent account number of the person to
whom such sum or income or amount has been paid by him—
(i) in the statement furnished in accordance with the provisions of sub-section (2C) of
section 192;
(ii) in all certificates furnished in accordance with the provisions of section 203;
(iii) in all returns prepared and delivered or caused to be delivered in accordance with the
provisions of section 206 to any income-tax authority;
4[(iv) in all 5*** statements prepared and delivered or caused to be delivered in accordance with
the provisions of sub-section (3) of section 200:]
Provided that the Central Government may, by notification in the Official Gazette, specify
different dates from which the provisions of this sub-section shall apply in respect of any class or
classes of persons:
Provided further that nothing contained in sub-sections (5A) and (5B) shall apply in case of a
person whose total income is not chargeable to income-tax or who is not required to obtain permanent
account number under any provision of this Act if such person furnishes to the person responsible for
deducting tax, a declaration referred to in section 197A in the form and manner prescribed thereunder
to the effect that the tax on his estimated total income of the previous year in which such income is to
be included in computing his total income will be nil.
(5C) Every 6[buyer or licensee or lessee] referred to in section 206C shall intimate his permanent
account number to the 7[person responsible for collecting tax] referred to in that section.
(5D) Every 7[person] collecting tax in accordance with the provisions of section 206C shall quote the
permanent account number of every 6[buyer or licensee or lessee] referred to in that section—
(i) in all certificates furnished in accordance with the provisions of sub-section (5) of
section 206C;
(w.e.f. 12006).
565
Every person shall—
quote such number in all his returns to, or correspondence with, any income-tax authority;
quote such number in all challans for the payment of any sum due under this Act;
quote such number in all documents pertaining to such transactions as may be prescribedby
the Board in the interests of the revenue, and entered into by him:
Provided that the Board may prescribe different dates for different transactions or class of
transactions or for different class of persons:
1[Provided further that a person shall quote General Index Register Number till such time
Permanent Account Number is allotted to such person;]
intimate the Assessing Officer any change in his address or in the name and nature of his
business on the basis of which the permanent account number was allotted to him.
2[
Every person receiving any sum or income or amount from which tax has been deducted under
the provisions of Chapter XVIIB, shall intimate his permanent account number to the person responsible
for deducting such tax under that Chapter:
3* * * * *
Provided further that a person referred to in this sub-section shall intimate the General Index Register
Number till such time permanent account number is allotted to such person.
Where any sum or income or amount has been paid after deducting tax under Chapter XVIIB,
every person deducting tax under that Chapter shall quote the permanent account number of the person to
whom such sum or income or amount has been paid by him—
in the statement furnished in accordance with the provisions of sub-section
of
section 192;
in all certificates furnished in accordance with the provisions of section 203;
in all returns prepared and delivered or caused to be delivered in accordance with the
provisions of section 206 to any income-tax authority;
4[
in all 5*** statements prepared and delivered or caused to be delivered in accordance with
the provisions of sub-section
of section 200:]
Provided that the Central Government may, by notification in the Official Gazette, specify
different dates from which the provisions of this sub-section shall apply in respect of any class or
classes of persons:
Provided further that nothing contained in sub-sections
and
shall apply in case of a
person whose total income is not chargeable to income-tax or who is not required to obtain permanent
account number under any provision of this Act if such person furnishes to the person responsible for
deducting tax, a declaration referred to in section 197A in the form and manner prescribed thereunder
to the effect that the tax on his estimated total income of the previous year in which such income is to
be included in computing his total income will be nil.
Every 6[buyer or licensee or lessee] referred to in section 206C shall intimate his permanent
account number to the 7[person responsible for collecting tax] referred to in that section.
Every 7[person] collecting tax in accordance with the provisions of section 206C shall quote the
permanent account number of every 6[buyer or licensee or lessee] referred to in that section—
in all certificates furnished in accordance with the provisions of sub-section
of
section 206C;