(10)The Board may make rules providing for—(a)the form, manner and time in which an application may be made for the allotment of Permanent Account Number and the particulars which such application shall contain;(b)class or classes of persons who shall be required to apply for allotment of Permanent Account Number;(c)categories of documents pertaining to business or profession in which Permanent Account Number shall be quoted by every person;(d)the form and manner in which the person who has not been allotted a Permanent Account Number shall make his declaration;(e)manner of authentication of Permanent Account Number or Aadhaar number;(f)class or classes of persons to whom the provisions of this section shall not apply having regard to the transactions or the circumstances.
