4A : Providing Permanent Account Number or Tax Deduction and Collection Account No –

(1) An Employer or a person engaged in any profession, trade, calling or employment and liable to pya tax under the Act, shall state the Permanent Account Number (PAN) or Tax Deduction and Collection account Number (TAN) under the Income Tax Act 1961 or both, in the application for registration or enrolment as the case may be and also submit the proof of the same at the time of making application.

(2) An employer or a person who is holding a certificate of registration or a certificate of enrolment, as the case may be as on the 1st April 2011 if,-

(i) He has not obtained the Permanent Account Number (PAN) or Tax Deduction and collection Account Number (TAN) under the Income Tax Act 1961, or both, then he shall obtain and furnish the same to the registering authority on or before the 30th November 2012.

(ii) he has not furnished the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961, or both, then he shall furnish the same to the registering authority on or before the 30th November 2012.