(1) Any person who has not obtained a permanent account number at the time of commencement of this regulation and who wishes to earn assessable income, who has been prescribed by the department to obtain a permanent account number or who is required to be taxed under paragraph-17 of the Act, shall have a permanent account before earning such income or tax deduction. An application should be made to the department for the account number.
(2) According to sub-rule (1), other persons who are not required to obtain a permanent account number and who have not received a permanent account number can also apply to the department for a permanent account number.
(3) After receiving the application according to sub-rule (1) or (2), the department will provide the certificate of permanent account number to the applicant.
(3a) The person with a permanent account number shall update the record by registering the details mentioned in the notification in the department's biometric system within the period specified by the department after publishing the notice. will have to do.