(7)No person who has already been allotted a permanent account number under the new series shall apply, obtain or possess another permanent account number.] [Substituted by Act 22 of 1995, Section 30, for Section 139-A (w.e.f. 1.7.1995).][Explanation. - For the removal of doubts, it is hereby declared that any person, who has been allotted a permanent account number under any clause other than clause (iv) of sub-section (1), shall not be required to obtain another permanent account number and the permanent account number already allotted to him shall be deemed to be the permanent account number in relation to fringe benefit tax.] [ Inserted by Act 18 of 2005, Section 41 (w.e.f. 1.4.2006).]
