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Putting pan on all invoices

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(Querist)
30 August 2011 Dear One and all
is there any seciton of Income Tax for Putting PAN on all Invoices and Bills.If yes please provide section and date of effect.
Thank you
Venkat Paruchuri
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CA Rajeev Bansal

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CA Rajeev Bansal (Expert)
30 August 2011 There is no such section; But you can refer Rule 114B of Income Tax Rules, 1962
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
30 August 2011 Continuing and agreeing with Bansal Ji ,section 139A of the Income tax Act,1961 also can be referred.
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