(1) Any person who is not obtained the permanent account number at the time of commencement of these Rules
and intends to earn assessable income or any person whomsoever who withhold tax under Chapter-17 of the Act 5
shall submit an application to the Department for the permanent account number prior to earning such
income or withholding tax.
(2) Other person who is not required to obtain the permanent account number pursuant to Sub-rule (1) and who is not obtained the permanent account number may submit an application to the Department for the permanent account number.
(3) Upon receiving an application pursuant to Sub-rules (1) or (2), the Department shall provide the permanent account number to the applicant.