Section 8. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material

28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material. 11* * * * *] 8. Exclusion from total income of accumulated balance. —The accumulated balance due and becoming payable to an employee participating in a recognised provident fund shall be excluded from the computation of his total income— (i) if he has rendered continuous service with his employer for a period of five years or more, or 1. Ins. by Act 20 of 1974, s. 12 (w.e.f. 1-4-1974). 2. Subs. by Act 4 of 1988, s. 2, for "Commissioner" (w.e.f. 1-4-1988). 3. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.e.f. 1-6-2013). 4. Subs. by s. 4, ibid ., for "Commissioner" (w.e.f. 1-6-2013). 5. Subs. by Act 26 of 1997, s. 58, for "ten" (w.e.f. 1-4-1998). 6. The words "exceeds one-third of the salary of the employee or" omitted by Act 44 of 1980, s. 34 (w.e.f. 1-4-1981). 7. The words "and super-tax" omitted by Act 10 of 1965, s. 66 (w.e.f. 1-4-1965). 8. Subs. by s. 66, ibid , for rule 7 (w.e.f. 1-4-1965). 9. Subs. by Act 20 of 1967, s. 20, for "section 80A or, as the case may be, to a deduction from the amount of income-tax with which he is chargeable on his total income of an amount of income-tax determined in accordance with section 87" (w.e.f. 1-4-1968). (ii) if, though he has not rendered such continuous service, the service has been terminated by reason of the employee's ill-health, or by the contraction or discontinuance of the employer's business or other cause beyond the control of the employee,[1] [or] 8. The word "and" omitted bys. 8, ibid .(w.e.f. 1-4-1981). 9. Ins. by s. 8, ibid . (w.e.f. 1-4-1981) (c) to the depletion of mineral oil in the mining area in respect of the assessment year relevant to the previous year in which commercial production is begun and for such succeeding year or years as may be specified in the agreement; and such allowances shall be computed and made in the manner specified in the agreement, the other provisions of this Act being deemed for this purpose to have been modified to the extent necessary to give effect to the terms of the agreement. 1[(2) Where the business of the assessee consisting of the prospecting for or extraction or production of petroleum and natural gas is transferred wholly or partly or any interest in such business is transferred in accordance with the agreement referred to in sub-section (1), subject to the provisions of the said agreement and where the proceeds of the transfer (so far as they consist of capital sums)— (a) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of transfer, shall be allowed in respect of the previous year in which such business or interest, as the case may be, is transferred; 8. Restored by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier subs. by Act 4 of 1988, s. 25 (w.e.f. 1-4-1989). 9. The words, brackets, figures and letter "or clause (22) or clause (22A)" omitted by Act 21 of 1998, s. 29 (w.e.f. 1-4-1999). 10. The words, brackets and figures "or clause (23)" omitted by Act 20 of 2002, s. 30 (w.e.f. 1-4-2003). 11. Subs. by Act 11 of 1987, s. 35, for "or clause (23C)" (w.e.f. 1-4-1988). 12. The proviso added by Act 11 of 1983, s. 39 (w.e.f. 1-4-1984). (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts of its receipts and expenditure;[1] * (v) the institution or fund is either constituted as a public charitable trust or is registered under the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding to that Act in force in any part of India or under section 25 of the Companies Act, 1956 (1 of 1956), or is a University established by law, or is any other educational institution recognised by the Government or by a University established by law, or affiliated to any University established by law,[2] * or is an institution financed wholly or in part by the Government or a local authority;[3] * 8. The proviso omitted by Act 22 of 2007, s. 44 (w.e.f. 1-6-2006). Earlier the proviso inserted by Act 21 of 2006, s. 31 (w.e.f. 1-6-2006). 9. Sub-section (10) omitted by Act 49 of 1991, s. 44 (w.e.f. -4-1991). 1 [139A. Permanent account number .—(1) Every person,— (i) if his total income or the total income of any other person in respect of which he is assessable under this Act during any previous year exceeded the maximum amount which is not chargeable to income-tax; or (ii) carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed[2] [five lakhrupees] in any previous year; or (iii) who is required to furnish a return of income under[3] [sub-section (4A) of section 139;or (iv) being an employer, who is required to furnish a return of fringe benefits under section 115WD,][4] [or] 4 [(v) being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year; or (vi) who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v),] 8. The Explanation omitted by s. 64, ibid (w.e.f. 1-6-1999). 144. Best judgment assessment. —[1] [ (1)] If any person— (a) fails to make the return required[2] [under sub-section (1) of section 139] and has not made a return or a revised return under sub-section (4) or sub-section (5) of that section, or (b) fails to comply with all the terms of a notice issued under sub-section (1) of section 142[3] [or fails to comply with a direction issued under sub-section (2A) of that section], or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the[4] [Assessing Officer], after taking into account all relevant material which the[4] [Assessing Officer] has gathered,[5] [shall, after giving the assessee an opportunity of being heard, make the assessment] of the total income or loss to the best of his judgment and determine the sum payable by the assesse[6] * on the basis of such assessment: 7[Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (1) of section 142 has been issued prior to the making of an assessment under this section.] 8. The certain words omitted by Act 14 of 2001, s. 69 (w.e.f. 1-6-2001). 9. Ins. by Act 20 of 2015, s. 43 (w.e.f. 1-6-2015). 1 [Provided also that in case of payee being a senior citizen, the provisions of sub-clause (a), sub-clause (b), and sub-clause (c) shall have effect as if for the words "[2] [forty thousand] thousand rupees", the words "fifty thousand rupees" had been substituted. Explanation .—For the purposes of this clause, "senior citizen" means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year;] 3* * * * * (iii) to such income credited or paid to— (a) any banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies, or any co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank), or (b) any financial corporation established by or under a Central, State or Provincial Act, or (c) the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (31 of 1956), or or (d) the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963), (e) any company or co-operative society carrying on the business of insurance, or 8. The proviso added by Act 67 of 1984, s. 50 (w.e.f. 1-10-1984). 9. Ins. by Act 28 of 2016, s. 106 (w.e.f. 1-6-2016). 1[(6) The provisions of this section 2[as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989] shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.] [1] [(iii) if, on the cessation of his employment, the employee obtains employment with any other employer, to the extent the accumulated balance due and becoming payable to him is transferred to his individual account in any recognised provident fund maintained by[2] [such other employer; or] [3] [(iv) if the entire balance standing to the credit of the employee is transferred to his account under a pension scheme referred to in section 80CCD and notified by the Central Government.] Explanation. —Where the accumulated balance due and becoming payable to an employee participating in a recognised provident fund maintained by his employer includes any amount transferred from his individual account in any other recognised provident fund or funds maintained by his former employer or employers, then, in computing the period of continuous service for the purposes of clause (i) or clause (ii) the period or periods for which such employee rendered continuous service under his former employer or employers aforesaid shall be included.] 9. Ins. by Act 13 of 2018, s. 26 (w.e.f. 1-4-2019). 1[ Explanation 8. Explanation omitted by Act 20 of 2015, s. 19 (w.e.f. 1-4-2016). 9. Ins. by Act 13 of 2018, s. 26 (w.e.f. 1-4-2019). 1[ Explanation .—For the purposes of this section,— (i) "senior citizen" means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year; 2* * * * *] (b) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred in connection with the business or to obtain interest therein and the amount of such expenditure remaining unallowed, shall be chargeable to income-tax as profits and gains of the business in the previous year in which the business or interest therein, whether wholly or partly, had been transferred: Provided that in a case where the provisions of this clause do not apply, the deduction to be allowed for expenditure incurred remaining unallowed shall be arrived at by subtracting the proceeds of transfer (so far as they consist of capital sums) from the expenditure remaining unallowed. Explanation .—Where the business or interest in such business is transferred in a previous year in which such business carried on by the assessee is no longer in existence, the provisions of this clause shall apply as if the business is in existence in that previous year; (c) are not less than the amount of the expenditure incurred remaining unallowed, no deduction for such expenditure shall be allowed in respect of the previous year in which the business or interest in such business is transferred or in respect of any subsequent year or years: 4[(vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Commissioner in accordance with the rules[5] [made in this behalf; and]] 6* * * * * 7[(vii) where any institution or fund had been approved under clause (vi) for the previous year beginning on the 1st day of April, 2007 and ending on the 31st day of March, 2008, such institution or fund shall, for the purposes of this section and notwithstanding anything contained in the proviso to clause (15) of section 2, be deemed to have been,— (a) established for charitable purposes for the previous year beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2009; and (b) approved under the said clause (vi) for the previous year beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2009.] 8[(5A) Where a deduction under this section is claimed and allowed for any assessment year in respect of any sum specified in sub-section (2), the sum in respect of which deduction is so allowed shall not qualify for deduction under any other provision of this Act for the same or any other assessment year.] and who has not been allotted a permanent account number shall, within such time, as may be prescribed, apply to the Assessing Officer for the allotment of a permanent account number. 5[(1A) Notwithstanding anything contained in sub-section (1), the Central Government may, by notification in the Official Gazette, specify, any class or classes of persons by whom tax is payable under this Act or any tax or duty is payable under any other law for the time being in force including importers and exporters whether any tax is payable by them or not and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number.] 6[(1B) Notwithstanding anything contained in sub-section (1), the Central Government may, for the purpose of collecting any information which may be useful for or relevant to the purposes of this Act, by notification in the Official Gazette, specify, any class or classes of persons who shall apply to the Assessing Officer for the allotment of the permanent account number and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number.] 8[(2) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.] (f) such other institution, association or body[4] [or class of institutions, associations or bodies] which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette; 5[(iv) to such income credited or paid by a firm to a partner of the firm;] (v) to such income credited or[6] [paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative society] to any other co-operative society;] 7[ Explanation.— For the purposes of this clause, "co-operative bank" shall have the same meaning as assigned to it in Part V of the Banking Regulation Act, 1949 (10 of 1949);] 8[(vi) to such income credited or paid in respect of deposits under any scheme framed by the Central Government and notified by it in this behalf in the Official Gazette; 9[(vii) to such income credited or paid in respect of deposits (other than time deposits made on or after the 1st day of July, 1995) with a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); 1. Ins. by Act 13 of 2018, s. 49 (w.e.f. 1-4-2018). 2. Subs. by Act 7 of 2019, s. 9, for "ten thousand" (w.e.f. 1-4-2019). 3. Clause (ii) omitted by Act 27 of 1999, s. 69 (w.e.f. 1-4-2000). 4. Ins. by Act 19 of 1968, s. 14 (w.e.f. 1-4-1968). 3[(7) Notwithstanding anything contained in sub-section (6), the provisions of sub-section (1), subsection (2), or, as the case may be, sub-section (4) [as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989)], shall apply in the case of reduction or waiver of penalty or interest in relation to any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year, with the modifications that the power under the said subsection (1) shall be exercisable only by the[4] [Principal Commissioner or Commissioner] and instead of the previous approval of the Board, the[4] [Principal Commissioner or Commissioner] shall obtain the previous approval of the[5] [Principal Chief Commissioner or Chief Commissioner] or[6] [Principal Director General or Director General], as the case may be, while dealing with such case.] 7[(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.] (3) Any person, not falling under sub-section (1) or sub-section (2), may apply to the Assessing Officer for the allotment of a permanent account number and, thereupon, the Assessing Officer shall allot a permanent account number to such person forthwith. (4) For the purpose of allotment of permanent account numbers under the new series, the Board may, by notificationin the Official Gazette, specify the date from which the persons referred to in sub-sections (1) and (2) and other persons who have been allotted permanent account numbers and residing in a place to be specified in such notification, shall, within such time as may be specified, apply to the Assessing Officer for the allotment of a permanent account number under the new series and upon allotment of such permanent account number to a person, the permanent account number, if any, allotted to him earlier shall cease to have effect: Provided that the persons to whom permanent account number under the new series has already been allotted shall not apply for such number again. 1. Subs. by Act 22 of 1995, s. 30, for section 139A (w.e.f. 1-7-1995). 1[ 8. Disposal of proceeds of execution. —(1) Whenever assets are realised by sale or otherwise in execution of a certificate, the proceeds shall be disposed of in the following manner, namely:— (a) they shall first be adjusted towards the amount due under the certificate in execution of which the assets were realised and the costs incurred in the course of such execution; (b) if there remains a balance after the adjustment referred to in clause (a), the same shall be utilised for satisfaction of any other amount recoverable from the assessee under this Act which may be due on the date on which the assets were realised; and 1. Subs. by Act 4 of 1988, s. 124, for rule 8 (w.e.f. 1-4-1989). (c) the balance, if any, remaining after the adjustments under clauses (a) and (b) shall be paid to the defaulter. (2) If the defaulter disputes any adjustment under clause (b) of sub-rule (1), the Tax Recovery Officer shall determine the dispute.] 2[Provided that where in a scheme of amalgamation or demerger, the amalgamating or the demerged company sells or otherwise transfers the business to the amalgamated or the resulting company (being an Indian company), the provisions of this sub-section— (i) shall not apply in the case of the amalgamating or the demerged company; and (ii) shall, as far as may be, apply to the amalgamated or the resulting company as they would have applied to the amalgamating or the demerged company if the latter had not transferred the business or interest in the business.]] 3[ Explanation .—For the purposes of this section, "mineral oil" includes petroleum and natural gas.] 1. Ins. by Act 21 of 1998, s. 17 (w.e.f. 1-4-1999). 2. Subs. by Act 27 of 1999, s. 25, for "the proviso" (w.e.f. 1-4-2000). 3. Ins. by Act 16 of 1981, s. 8 (w.e.f. 1-4-1981). 9[(5B) Notwithstanding anything contained in clause (ii) of sub-section (5) and Explanation 3, an institution or fund which incurs expenditure, during any previous year, which is of a religious nature for an amount not exceeding five per cent of its total income in that previous year shall be deemed to be an institution or fund to which the provisions of this section apply.] 10[(5C) 11[This section] applies in relation to amounts referred to in clause (d) of sub-section (2) only if the trust or institution or fund is established in India for a charitable purpose and it fulfils the following conditions, namely :— (i) it is approved in terms of clause (vi) of sub-section (5); (ii) it maintains separate accounts of income and expenditure for providing relief to the victims of earthquake in Gujarat; (iii) the donations made to the trust or institution or fund are applied only for providing relief to the earthquake victims of Gujarat[12] [on or before the 31st day of March,[13] [2004]]; 5. Ins. by Act 3 of 1989, s. 30 (w.e.f. 1-4-1988). Which was omitted by Act 4 of 1988, s. 73 (w.e.f. 1-4-1988). Original clause (iv) was inserted by Act 19 of 1968, s. 14 (w.e.f. 1-4-1968). 6. Subs. by Act 20 of 2015, s. 43, for "paid by co-operative society to a member thereof or" (w.e.f. 1-6-2015). 7. Ins. by s. 43, ibid. (w.e.f. 1-6-2015). 8. Ins. by Act 19 of 1970, s. 23 (w.e.f. 1-4-1970). 9. Subs. by Act 22 of 1995, s. 33, for clause (vii) (w.e.f. 1-7-1995). (viia) to such income credited or paid in respect of,— (a) deposits with a primary agricultural credit society or a primary credit society or a cooperative land mortgage bank or a co-operative land development bank; (b) deposits (other than time deposits made on or after the 1st day of July, 1995) with a cooperative society, other than a co-operative society or bank referred to in sub-clause (a), engaged in carrying on the business of banking;]] 1[(viii) to such income credited or paid by the Central Government under any provision of this Act or the Indian Income-tax Act, 1922 (11 of 1922), or the Estate Duty Act, 1953 (34 of 1953), or the Wealth-tax Act, 1957 (27 of 1957), or the Gift-tax Act, 1958 (18 of 1958), or the Super Profits Tax Act, 1963 (14 of 1963), or the Companies (Profits) Surtax Act, 1964 (7 of 1964), or the Interest-tax Act, 1974 (45 of 1974);] 2. Subs. by Act 21 of 1998, s. 41, for "fifty thousand rupees" (w.e.f. 1-8-1998). 3. Subs. by Act 18 of 2005, s. 41, for "sub-section (4A) of section 139" (w.e.f. 1-4-2006). 4. Ins. by Act 13 of 2018, s. 44 (w.e.f. 1-4-2018). 5. Ins. by Act 10 of 2000, s. 58 (w.e.f. 1-6-2000). 6. Ins. by Act 21 of 2006, s. 32 (w.e.f. 1-6-2006). 7. Subs. by s. 32, ibid ., for sub-section (2) (w.e.f. 1-6-2006). (5) Every person shall— (a) quote such number in all his returns to, or correspondence with, any income-tax authority; (b) quote such number in all challans for the payment of any sum due under this Act; (c) quote such number in all documents pertaining to such transactions as may be prescribedby the Board in the interests of the revenue, and entered into by him: Provided that the Board may prescribe different dates for different transactions or class of transactions or for different class of persons: 1[Provided further that a person shall quote General Index Register Number till such time Permanent Account Number is allotted to such person;] (d) intimate the Assessing Officer any change in his address or in the name and nature of his business on the basis of which the permanent account number was allotted to him. 8. Appeals. —(1) An employer objecting to an order of the[3] [[4] [Principal Chief Commissioner or Chief Commissioner] or[5] [Principal Commissioner or Commissioner]] refusing to accord approval to a superannuation fund or an order withdrawing such approval may appeal, within sixty days of such order, to the Board. (2) The appeal shall be in such form and shall be verified in such manner and shall be subject to the payment of such fee as may be prescribed. 2[(ix) to such income credited by way of interest on the compensation amount awarded by the Motor Accidents Claims Tribunal; (ixa) to such income paid by way of interest on the compensation amount awarded by the Motor Accidents Claims Tribunal where the amount of such income or, as the case may be, the aggregate of the amounts of such income paid during the financial year does not exceed fifty thousand rupees;] 3 [(x) to such income which is paid or payable by an infrastructure capital company or infrastructure capital fund or a public sector company[4] [or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company[4] [or scheduled bank];] 5[(xi) to any income by way of interest referred to in clause (23FC) of section 10.] 6[ Explanation 1.— For the purposes of clauses (i), (vii) and (viia), "time deposits" means deposits ([7] [including] recurring deposits) repayable on the expiry of fixed periods. 8* * * * *] 1[(4) The person responsible for making the payment referred to in sub-section (1) may, at the time of making any deduction, increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or failure to deduct during the financial year.] 9* * * * * 1. Ins. by Act 25 of 1975, s. 20 (w.e.f. 1-4-1975). 2[(5A) Every person receiving any sum or income or amount from which tax has been deducted under the provisions of Chapter XVIIB, shall intimate his permanent account number to the person responsible for deducting such tax under that Chapter: 3* * * * * Provided further that a person referred to in this sub-section shall intimate the General Index Register Number till such time permanent account number is allotted to such person. (5B) Where any sum or income or amount has been paid after deducting tax under Chapter XVIIB, every person deducting tax under that Chapter shall quote the permanent account number of the person to whom such sum or income or amount has been paid by him— (i) in the statement furnished in accordance with the provisions of sub-section (2C) of section 192; (ii) in all certificates furnished in accordance with the provisions of section 203; (iii) in all returns prepared and delivered or caused to be delivered in accordance with the provisions of section 206 to any income-tax authority; 4[(iv) in all 5* statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200:] Provided that the Central Government may, by notification in the Official Gazette, specify different dates from which the provisions of this sub-section shall apply in respect of any class or classes of persons: 8. Appeals. —(1) An employer objecting to an order of the[2] [[3] [Principal Chief Commissioner or Chief Commissioner] or[4] [Principal Commissioner or Commissioner]] refusing to accord approval to a gratuity fund or an order withdrawing such approval may appeal, within sixty days of such order, to the Board. (2) The appeal shall be in such form and shall be verified in such manner and shall be subject to the payment of such fee as may be prescribed. 2. Subs. by Act 20 of 2015, s. 43, for clause (ix) (w.e.f. 1-6-2015). 3. Ins. by Act 18 of 2005, s. 48 (w.e.f. 1-6-2005). 4. Ins. by Act 33 of 2009, s. 60 (w.e.f. 1-4-2009). 5. Ins. by Act 25 of 2014, s. 56 (w.e.f. 1-10-2014). 6. Subs. by Act 18 of 2005, s. 48, for the Explanation (w.e.f. 1-6-2005). 7. Subs. by Act 20 of 2015, s. 43, for "excluding" (w.e.f. 1-6-2015). 8. Explanation 2 omitted by Act 21 of 2006 s. 40 (w.e.f. 1-4-2006). Provided further that nothing contained in sub-sections (5A) and (5B) shall apply in case of a person whose total income is not chargeable to income-tax or who is not required to obtain permanent account number under any provision of this Act if such person furnishes to the person responsible for deducting tax, a declaration referred to in section 197A in the form and manner prescribed thereunder to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil . (5C) Every[6] [buyer or licensee or lessee] referred to in section 206C shall intimate his permanent account number to the[7] [person responsible for collecting tax] referred to in that section. (5D) Every[7] [person] collecting tax in accordance with the provisions of section 206C shall quote the permanent account number of every[6] [buyer or licensee or lessee] referred to in that section— (i) in all certificates furnished in accordance with the provisions of sub-section (5) of section 206C; 1. Ins. by Act 21 of 1998, s. 41 (w.e.f. 1-8-1998). 2. Ins. by Act 14 of 2001, s. 60 (w.e.f. 1-6-2001).