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[Cites 0, Cited by 0] [Section 262] [Entire Act]

Union of India - Subsection

Section 262(2) in The Income Tax Act, 2025

(2)Any person, not covered under sub-section (1) may apply to the Assessing Officer for the allotment of a Permanent Account Number after which the Assessing Officer shall allot a Permanent Account Number to such person.