Requirement to obtain Permanent Account Number enlarged for entities
Section 139A has been amended to provide that entities (other than individuals) shall apply for a PAN if it enters into a financial transaction of Rs. 250000/- or more in a financial year.
Also applying for PAN has been made mandatory for the managing director, director, partner, trustee, author, founder, karta, chief executive, officer, principal officer or office bearer of the said entities or any person competent to act on behalf of the said entities.
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