(8)[ The Board may make rules providing for-(a)the form and the manner in which an application may be made for the allotment of a permanent account number and the particulars which such application shall contain;(b)the categories of transactions in relation to which Permanent Account Numbers or the General Index Register Number shall be quoted by every person in the documents pertaining to such transactions;(c)the categories of documents pertaining to business or profession in which such numbers shall be quoted by every person;](d)[ class or classes of person to whom the provisions of this section shall not apply; [ Inserted by Act 21 of 1998, Section 41 (w.e.f. 1.8.1998).](e)the form and the manner in which the person who has not been allotted a Permanent Account Number or who does not have General Index Register Number shall make his declaration;(f)the manner in which the Permanent Account Number or the General Index Register Number shall be quoted in respect of the categories of transactions referred to in clause (c);(g)the time and the manner in which the transactions referred to in clause (c) shall be intimated to the prescribed authority.][Explanation. - For the purposes of this section,-(a)"Assessing Officer" includes an income-tax authority who is assigned the duty of allotting permanent account numbers;(b)"permanent account number" means a number which the Assessing Officer may allot to any person for the purpose of identification and includes a permanent account number allotted under the new series;(c)"permanent account number under the new series" means a permanent account number having ten alphanumeric characters [***];](d)[ "General Index Register Number" means a number given by an Assessing Officer to an assessee in the General Index Register maintained by him and containing the designation and particulars of the ward or circle or range of the Assessing Officer.] [Inserted by Act 21 of 1998, Section 41 (w.e.f. 1.8.1998).]
