(5)Every person shall-(a)quote such number in all his returns to, or correspondence with, any income-tax authority;(b)quote such number in all challans 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 Board in the interests of the revenue, and entered into by him:Provided that the Board may prescribe different dates for different transactions or class of transactions or for different class of persons:] [Substituted by Act 22 of 1995, Section 30, for Section 139-A (w.e.f. 1.7.1995).][Provided further that a person shall quote General Index Register Number till such time Permanent Account Number is allotted to such person;] [ Inserted by Act 21 of 1998, Section 41 (w.e.f. 1.8.1998).](d)[ intimate the Assessing Officer any change in his address or in the name and nature of his business on the basis of which the permanent account number was allotted to him.] [Substituted by Act 22 of 1995, Section 30, for Section 139-A (w.e.f. 1.7.1995).][(5-A) Every person receiving any sum or income or amount from which tax has been deducted under the provisions of Chapter XVII-B, shall intimate his permanent account number to the person responsible for deducting such tax under that Chapter:] [Inserted by Act 14 of 2001, Section 60 (w.e.f. 1.6.2001).][* * *] [ Proviso omitted by Act 23 of 2004, Section 33, (w.r.e.f. 1.4.2005).][Provided further that a person referred to in this sub-section, shall intimate the General Index Register Number till such time permanent account number is allotted to such person.(5-B) Where any sum or income or amount has been paid after deducting tax under Chapter XVII-B, every person deducting tax under that Chapter shall quote the permanent account number of the person to whom such sum or income or amount has been paid by him-(i)in the statement furnished in accordance with the provisions of sub-section (2-C) of section 192;(ii)in all certificates furnished in accordance with the provisions of section 203;(iii)in all returns prepared and delivered or caused to be delivered in accordance with the provisions of section 206 to any income-tax authority;](iv)[ in all ] [Inserted by Act 21 of 2006, Section 32 (w.e.f. 1.6.2006).][* * *] [ The word " quarterly" omitted by Act 33 of 2009, Section 53, for " quarterly" (w.e.f. 1.10.2009).][statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200:] [Inserted by Act 21 of 2006, Section 32 (w.e.f. 1.6.2006).][Provided that the Central Government may, by notification in the Official Gazette, specify different dates from which the provisions of this sub-section shall apply in respect of any class or classes of persons:Provided further that nothing contained in sub-sections (5-A) and (5-B) shall apply in case of a person whose total income is not chargeable to income-tax or who is not required to obtain permanent account number under any provision of this Act if such person furnishes to the person responsible for deducting tax, a declaration referred to in section 197-A in the form and manner prescribed thereunder to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil.(5-C) Every ] [Inserted by Act 14 of 2001, Section 60 (w.e.f. 1.6.2001).] [buyer or licensee or lessee] [ Substituted by Act 23 of 2004, Section 33, for " buyer" (w.e.f. 1.10.2004).] [referred to in section 206-C shall intimate his permanent account number to the ] [Inserted by Act 14 of 2001, Section 60 (w.e.f. 1.6.2001).] [person responsible for collecting tax] [ Substituted by Act 21 of 2006, Section 32, for " seller" (w.e.f. 1.4.2007).] [referred to in that section.] [Inserted by Act 14 of 2001, Section 60 (w.e.f. 1.6.2001).][(5-D) Every ] [Inserted by Act 14 of 2001, Section 60 (w.e.f. 1.6.2001).][person] [Substituted by Act 21 of 2006, Section 32, for " seller" (w.e.f. 1.4.2007).] [collecting tax in accordance with the provisions of section 206-C shall quote the permanent account number of every ] [Inserted by Act 14 of 2001, Section 60 (w.e.f. 1.6.2001).] [buyer or licensee or lessee] [ Substituted by Act 21 of 2006, Section 32, for " seller" (w.e.f. 1.4.2007).] [referred to in that section-(i)in all certificates furnished in accordance with the provisions of sub-section (5) of section 206-C;(ii)in all returns prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (5-A) or sub-section (5-B) of section 206-C to an income-tax authority;](iii)[ in all ] [Inserted by Act 21 of 2006, Section 32 (w.e.f. 1.6.2006).][* * *] [ The word " quarterly" omitted by Act 33 of 2009, Section 53, for " quarterly" (w.e.f. 1.10.2009).][statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 206-C.] [Inserted by Act 21 of 2006, Section 32 (w.e.f. 1.6.2006).]
