26.  Substituted by the Finance Act, 1995, w.e.f. 1-7-1995. Prior to its substitution, section 139A, as inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 and later amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988/1-4-1989 and the Finance Act, 1990, w.e.f. 1-4-1990, read as under :

        ‘139A. Permanent account numbers.—(1) Every person, 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 and he has not been allotted any permanent account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a permanent account number.

        (2) Notwithstanding anything contained in sub-section (1), every person not falling under that sub-section, but—

   (i)  carrying on any business whose total sales, turnover or gross receipts are or is likely to exceed fifty thousand rupees in any previous year; or

  (ii)  who is required to furnish a return of income under sub-section (4A) of section 139, and who has not been allotted any permanent account number, shall, within such time as may be prescribed apply to the Assessing Officer for the allotment of a permanent account number.

        (3) The Assessing Officer may also allot to any other person by whom tax is payable, a permanent account number.

        (4) All permanent account numbers allotted to assessees before the commencement of the Taxation Laws (Amendment) Act, 1975 (41 of 1975), shall, with effect from such date as

        the Board may, by notification in the Official Gazette, specify, be deemed to have been allotted to them under the provisions of this section.

        (5) Where a permanent account number has been allotted or is deemed to have been allotted to any person under this section, he shall—

  (a)  quote such number in all his returns to, or correspondence with, any income-tax authority;

  (b)  quote such number in all challans for the payment of any sum due under this Act;

  (c)  quote such number in all documents pertaining to such transactions as may be prescribed by the Board in the interests of the revenue, and entered into by him;

  (d)  intimate the Assessing Officer any change in his address or in the name and nature of his business.

        (6) The Board may make rules providing for—

  (a)  the form and the manner in which an application may be made for the allotment of a permanent account number and the particulars which such application shall contain ;

  (b)  the categories of transactions in relation to which permanent account numbers shall be quoted by the persons to whom such numbers have been allotted, in the documents pertaining to such transactions ;

  (c)  the categories of documents pertaining to business or profession of the persons to whom permanent account numbers have been allotted, in which such numbers shall be quoted by them.

        Explanation.— In this section,—

  (a)  [***]

  (b)  “permanent account number” means a number which the Assessing Officer may allot to any person for the purpose of identification.’