Section 6(2) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(2)The executive authority shall assign a permanent account number for a person who files a return under sub-rules (1) and (4) of rule 5 and in accordance with the guidelines issued by the Director or the Government, from time to time. The permanent account number so assigned shall be indicated in the pass book or card. The executive authority shall maintain a permanent account register to record the details of each permanent account number holder.
