- The dealer applying for registration under the Act shall intimate his Permanent Account Number under the Income Tax Act, 1961 (Central Act 43 of 1961), to the Appropriate Assessing Authority at the time of such application. If the dealer has obtained such number at any time after the application for registration under the Act is made, then he shall intimate the same to the Appropriate Assessing Authority within 30 days from the date of receipt of the same from the Income Tax Department. In case where application for PAN is made and no number is released, intimation for having applied for the same should be invariably given to the Appropriate Assessing Authority.
