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[Cites 0, Cited by 0] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(1A) in Income Tax Rules, 1962

(1A)[ Any person, who has not been allotted a permanent account number but possesses the Aadhaar number and has furnished or intimated or quoted his Aadhaar number in lieu of the permanent account number in accordance with sub-section (5E) of section 139A, shall be deemed to have applied for allotment of permanent account number and he shall not be required to apply or submit any documents under this rule.