(1) An employer or a person engaged in any profession, trade, calling or employment and liable to pay 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 the 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.