(2)[ The Assessing Officer, having regard to the nature of the transactions as may be prescribed, may also allot a permanent account number, to any other person (whether any tax is payable by him or not), in the manner and in accordance with the procedure as may be prescribed.] [ Substituted by Act 21 of 2006, Section 32, for sub-Section (2) (w.e.f. 1.6.2006).]
