Action Points

Form of application for allotment of permanent account number under Section 139A of the Income-tax Act, 1961

1. This application is to be made in duplicate. It is mandatory for the following persons to make the application, if they have not been allotted any Permanent Account Number:
   
   1. persons whose total income (including deemed income) during any previous year exceeds the maximum which is not chargeable to income-tax;
   2. persons carrying on business/profession whose total sales/turnover/gross receipts are or is likely to exceed Rs. 50,000 in any previous year;
   3. persons deriving income from property held under charitable or religious purposes and who are required to file a return under section 39(4A).
2. It should be made:
   
   1. in the case where the function of allotment of permanent account number has been assigned by the Chief Commissioner or Commissioner to any particular assessing officer, to that assessing officer: and
   2. in any other case, to the assessing officer having jurisdiction over the assessee.
3. Two passport size photographs of the assessee should be submitted along with the application. One photograph is to be attached in the space provided on the form and the other should be attached with a clip.
4. The form is required to be submitted within the time mentioned in rule 114(3).