PAN issued under the Income Tax Act is mandatory for grant of registration.
A. It is one of the documents listed.
B. Yes, but non-resident taxable person may be granted registration on the basis of any other document.
C. No, for persons who are required to deduct tax at source u/s 51 shall have TAN in lieu of PAN.
D. Both (b) and (c)
Answer:D
PAN issued under the Income Tax Act is mandatory for grant of registration.
A. It is one of the documents listed. B. Yes, but non-resident taxable person may be granted registration on the basis of any other document. C. No, for persons who are required to deduct tax at source u/s 51 shall have TAN in lieu of PAN. D. Both (b) and (c)