184B.Tax-payer's identification number.-

1[184B. Tax-payer's identification number.-

2[(1) Every assessee or any person who  applies  manually  or  electronically  for  a  Taxpayer‘s  Identification Number  will  be  issued  a  certificate  containing  twelve-digit  Taxpayer‘s Identification Number and such other particulars in such manner as may be prescribed:

Provided that twelve-digit Tax-payer’s Identification Number may be issued without any application where any income tax authority has found a person having  taxable  income  during  the  year  and  possesses  such  necessary information  of  that  person  for  issuance  of  twelve-digit  Tax-payer’s Identification Number.]

(2)  Board  may,  by  general  or  special  order  in  writing,  direct  any  person  or classes of persons who already hold a Tax-payer's  Identification Number to furnish such information or documents for the purpose of re-registration and thereafter issue a new 3[twelve-digit] Tax-payer's Identification Number.]

4[(3)  Every  existing  assessee  having  ten-digit  Tax-payer‘s  Identification Number  or  a  Temporary  Registration  Number  (TRN)  shall  have  to  obtain twelve-digit Tax-payer‘s Identification Number (TIN) before  the last date of submission of return of income as required under section 75.]


1 Ins. by F. A. 1993 and subsequently subs. by F. A. 2011

2Subs. by F.A. 2014
3Ins. by F.A. 2014

4Ins. by F.A. 2014


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