Income-tax Act, 1961
Section - 139A - Permanent account number
Permanent account number.139A. (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 five lakh rupees in any previous year; or |
| (iii) | - | who is required to furnish a return of income under sub-section (4A) of section 139; or |
| (iv) | - | being an employer, who is required to furnish a return of fringe benefits under section 115WD; or |
| (v) | - | .... To read the full section download the app from Google Play store
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07 July 2026
ArticleshipJawahar and Associates Chartered Accountants Hyderabad CA Inter View Details
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