Section 36(3) in The Kerala Agricultural Income Tax Act, 1991
(3)Where a permanent account number has been allotted to any person under this Act, he shall-(a)quote such number in all his returns to or correspondence with any Agricultural Income Tax Authority;(b)quote such number In all chalans for the payment of any sum due under this Act;(c)quote such number in all documents pertaining to such transactions as may be prescribed by the Commissioner in the interest of the revenue and entered into by him;(d)intimate the Agricultural Income Tax Officer any change in this address.
