184BBB. Unified Taxpayer's Identification Number (UTIN).-

¹[184BBB.  Unified  Taxpayer's  Identification  Number  (UTIN).- 

An  assessee having  taxpayer's  identification  number  (TIN)  when  registered  with  VAT authority and obtained a business identification number (BIN) shall be given a Unified Taxpayer's Identification Number (UTIN) in such manner as may  be prescribed by the Board.]

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¹Ins. by F.O. 2007

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