(1) According to sub-section (1) of Section 78A of the Act, the person or entity who wants to suspend the permanent account number shall submit an application to the Reasoning Department within thirty days from the date of creation of the situation to suspend the permanent account number.
(2) Income statement and tax must be filed up to that period when giving a statement according to sub-rule (1).
(3) If the application received as per sub-rule (1) is investigated, if it is found that the case is adjourned within thirty days from the date of submission of the report by the department, or if there is no postponement, then the Information should be given.