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[Cites 0, Cited by 10] [Section 139A] [Entire Act]

Union of India - Subsection

Section 139A(6) in The Income Tax Act, 1961

(6)[ Every person receiving any document relating to a transaction prescribed under clause (c) of sub-section (5) shall ensure that the Permanent Account Number ] [Substituted by Act 22 of 1995, Section 30, for Section 139-A (w.e.f. 1.7.1995).][or the General Index Register Number] [ Inserted by Act 21 of 1998, Section 41 (w.e.f. 1.8.1998).][has been duly quoted in the document.