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Case law › Notifications › 2000 › Notification No. 775(E)
Notification 29 August 2000

Notification No. 775(E)

Following class or classes of persons specified under section 2

What this is

Notification No. 775(E) was published on 29 August 2000. Its subject is Following class or classes of persons specified under section 2.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.2s.2, s.346, s.355
s.7s.7
s.65s.100
s.139As.2, s.262

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred under sub-section (1A) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies following class or classes of persons, who shall apply to the Assessing Officer for the allotment of a permanent account number, namely :---

1. (i) Exporters and importers, as defined in clauses (20) and (26) respectively of section 2 of the Customs Act, 1962 (52 of 1962), who are required to obtain an importer-exporter code under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) ;

(ii) assessees as defined in clause (3) of rule 2 of the Central Excise Rules, 1944

(iii) persons who issue invoices under rule 57AE requiring registration under the Central Excise Rules, 1944 ; and

(iv) assessees as defined in clause (6) of section 65 of the Finance Act, 1994 (32 of 1994) relating to service tax.

2. As on the date of this notification, a person falling within a class or classes of persons referred to in clauses (i) to (iv) of paragraph 1, shall apply for the allotment of permanent account number within 15 days of the date of publication of this notification in the Official Gazette.

3. A person who may fall within such class or classes of persons, after the date of this notification, as is---

(a) referred to in clause (i), shall apply for the allotment of permanent account number before making any export or import, as the case may be ;

(b) referred to in clauses (ii) and (iii), shall apply for the allotment of permanent account number, before making an application for registration under the Central Excise Rules, 1944 ; and

(c) referred to in clause (iv), shall apply for the allotment of permanent account number before making an application for registration under the Services Tax Rules, 1994.

4. Application for the allotment of permanent account number under new series for the purposes of this notification shall be made to the Assessing Officer in Form No. 49A of the Income-tax Rules, 1962.

[Notification No. 11468/F. No. 142/19/2000-TPL]

What it names

Forms it names. Form No. 49A

Rules it names. Rule 2, 57AE of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 776(E)  ·  Notification No. 11465 [File No. 503/5/91-FTD] / GSR 673(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.