Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Status: Live. Section 139A governs the allotment and quoting of the Permanent Account Number (PAN), the persons required to obtain it, and the transactions in which it must be quoted; it is the spine of the Department's identity and information-matching architecture.
FA 2026: No substantive amendment to section 139A by the Finance Act, 2026. PAN-Aadhaar interoperability continues under section 139A read with section 139AA.
Penalty linkage: Failure to comply with section 139A attracts penalty under section 272B (Rs. 10,000 per default).
A. SECTION COMMENTARY
Section 139A requires specified classes of persons — those whose income exceeds the exemption limit, those carrying on business or profession above prescribed turnover, and others notified — to apply for and obtain a PAN, and to quote it in returns, correspondence with the Department, challans, and a wide range of prescribed financial transactions (rule 114B). The provision enables the quoting of the Aadhaar number in lieu of PAN in certain cases and provides for inter-changeability of PAN and Aadhaar following the Finance Act, 2017 and later amendments.
The section is primarily machinery and information-gathering in character. Its enforcement is through the penalty in section 272B and through the consequences of an inoperative PAN under section 139AA. The constitutional questions that have arisen relate not to section 139A itself but to the Aadhaar-linkage obligation in section 139AA, addressed in the authorities for that section.
B. STATUTORY POSITION (verbatim text)
Reproduced from the local Act (base text to the Finance Act, 2025).
139A. (1) Every person,—
(i) 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; or
(ii) carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed five lakh rupees in any previous year; or
(iii) who is required to furnish a return of income under sub-section (4A) of section 139; or
(iv) being an employer, who is required to furnish a return of fringe benefits under section 115WD; or
(v) being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year; or
(vi) who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v); or
(vii) who intends to enter into such transaction as may be prescribed by the Board in the interest of revenue, and who has not been allotted a permanent account number shall, within such time, as may be prescribed, apply to the Assessing Officer for the allotment of a permanent account number.
(1A) Notwithstanding anything contained in sub-section (1), the Central Government may, by notification in the Official Gazette, specify, any class or classes of persons by whom tax is payable under this Act or any tax or duty is payable under any other law for the time being in force including importers and exporters whether any tax is payable by them or not and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number.
(1B) Notwithstanding anything contained in sub-section (1), the Central Government may, for the purpose of collecting any information which may be useful for or relevant to the purposes of this Act, by notification in the Official Gazette, specify, any class or classes of persons who shall apply to the Assessing Officer for the allotment of the permanent account number and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number.
(2) The Assessing Officer, having regard to the nature of the transactions as may be prescribed, may also allot a permanent account number, to any other person (whether any tax is payable by him or not), in the manner and in accordance with the procedure as may be prescribed.
(3) Any person, not falling under sub-section (1) or sub-section (2), may apply to the Assessing Officer for the allotment of a permanent account number and, thereupon, the Assessing Officer shall allot a permanent account number to such person forthwith.
(4) For the purpose of allotment of permanent account numbers under the new series, the Board may, by notification in the Official Gazette, specify the date from which the persons referred to in sub-sections (1) and (2) and other persons who have been allotted permanent account numbers and residing in a place to be specified in such notification, shall, within such time as may be specified, apply to the Assessing Officer for the allotment of a permanent account number under the new series and upon allotment of such permanent account number to a person, the permanent account number, if any, allotted to him earlier shall cease to have effect :
Provided that the persons to whom permanent account number under the new series has already been allotted shall not apply for such number again.
(5) Every person 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:
Provided that the Board may prescribe different dates for different transactions or class of transactions or for different class of persons:
Provided further that a person shall quote General Index Register Number till such time Permanent Account Number is allotted to such person;
(d) intimate the Assessing Officer any change in his address or in the name and nature of his business on the basis of which the permanent account number was allotted to him.
(5A) Every person receiving any sum or income or amount from which tax has been deducted under the provisions of Chapter XVIIB, shall intimate his permanent account number to the person responsible for deducting such tax under that Chapter :
Provided further that a person referred to in this sub-section shall intimate the General Index Register Number till such time permanent account number is allotted to such person.
(5B) Where any sum or income or amount has been paid after deducting tax under Chapter XVIIB, every person deducting tax under that Chapter shall quote the permanent account number of the person to whom such sum or income or amount has been paid by him—
(i) in the statement furnished in accordance with the provisions of sub-section (2C) of section 192;
(ii) in all certificates furnished in accordance with the provisions of section 203;
(iii) in all returns prepared and delivered or caused to be delivered in accordance with the provisions of section 206 to any income-tax authority;
(iv) in all statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200:
Provided that the Central Government may, by notification in the Official Gazette, specify different dates from which the provisions of this sub-section shall apply in respect of any class or classes of persons:
Provided further that nothing contained in sub-sections (5A) and (5B) shall apply in case of a person whose total income is not chargeable to income-tax or who is not required to obtain permanent account number under any provision of this Act if such person furnishes to the person responsible for deducting tax, a declaration referred to in section 197A in the form and manner prescribed thereunder to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil.
(5C) Every buyer or licensee or lessee referred to in section 206C shall intimate his permanent account number to the person responsible for collecting tax referred to in that section.
(5D) Every person collecting tax in accordance with the provisions of section 206C shall quote the permanent account number of every buyer or licensee or lessee referred to in that section—
(i) in all certificates furnished in accordance with the provisions of sub-section (5) of section 206C;
(ii) in all returns prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (5A) or sub-section (5B) of section 206C to an income-tax authority;
(iii) in all statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 206C.
(5E) Notwithstanding anything contained in this Act, every person who is required to furnish or intimate or quote his permanent account number under this Act, and who,—
(a) has not been allotted a permanent account number but possesses the Aadhaar number, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number, and such person shall be allotted a permanent account number in such manner as may be prescribed;
(b) has been allotted a permanent account number, and who has intimated his Aadhaar number in accordance with provisions of sub-section (2) of section 139AA, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number.
(6) Every person receiving any document relating to a transaction prescribed under clause (c) of sub-section
(5) shall ensure that the Permanent Account Number or the General Index Register Number or the Aadhaar number, as the case may be, has been duly quoted in the document.
(6A) Every person entering into such transaction, as may be prescribed, shall quote his permanent account number or Aadhaar number, as the case may be, in the documents pertaining to such transactions and also authenticate such permanent account number or Aadhaar number, in such manner as may be prescribed.
(6B) Every person receiving any document relating to the transactions referred to in sub-section (6A), shall ensure that permanent account number or Aadhaar number, as the case may be, has been duly quoted in such document and also ensure that such permanent account number or Aadhaar number is so authenticated.
(7) No person who has already been allotted a permanent account number under the new series shall apply, obtain or possess another permanent account number.
Explanation.—For the removal of doubts, it is hereby declared that any person, who has been allotted a permanent account number under any clause other than clause (iv) of sub-section (1), shall not be required to obtain another permanent account number and the permanent account number already allotted to him shall be deemed to be the permanent account number in relation to fringe benefit tax.
(8) 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 or the General Index Register Number or the Aadhaar number, as the case may be, shall be quoted by every person in the documents pertaining to such transactions;
(c) the categories of documents pertaining to business or profession in which such numbers shall be quoted by every person;
(d) class or classes of persons to whom the provisions of this section shall not apply;
(e) the form and the manner in which the person who has not been allotted a Permanent Account Number or who does not have General Index Register Number shall make his declaration;
(f) the manner in which the Permanent Account Number or the General Index Register Number or the Aadhaar number, as the case may be, shall be quoted in respect of the categories of transactions referred to in clause (c);
(g) the time and the manner in which the transactions referred to in clause (c) shall be intimated to the prescribed authority.
Explanation.—For the purposes of this section,—
(a) "Aadhaar number" shall have the meaning assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(aa) "Assessing Officer" includes an income-tax authority who is assigned the duty of allotting permanent account numbers;
(ab) "authentication" means the process by which the permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual is submitted to the income-tax authority or such other authority or agency as may be prescribed for its verification and such authority or agency verifies the correctness, or the lack thereof, on the basis of information available with it;
(b) "permanent account number" means a number which the Assessing Officer may allot to any person for the purpose of identification and includes a permanent account number allotted under the new series;
(c) "permanent account number under the new series" means a permanent account number having ten alphanumeric characters
(d) "General Index Register Number" means a number given by an Assessing Officer to an assessee in the General Index Register maintained by him and containing the designation and particulars of the ward or circle or range of the Assessing Officer.
C. AUTHORITIES
There is little direct merits litigation on section 139A as such; the live constitutional jurisprudence concerns the Aadhaar-quoting obligation under section 139AA (see that section). The nearest governing authority is noted below under the candour rule.
1. PAN, Aadhaar inter-operability and the nearest authority
Binoy Viswam v. Union of India (2017) 396 ITR 66 (SC) — cognate (decided on section 139AA)
Relevance: Although the challenge was to section 139AA, the Supreme Court's analysis of the PAN regime under section 139A — its purpose of preventing tax evasion and duplicate identities, and the State's legitimate interest in a robust identification mechanism — is the leading judicial exposition bearing on section 139A. The PAN scheme was held to serve a legitimate State aim.
Candour note: Cited here as the nearest governing authority; the holding operates on section 139AA. Section 139A by itself has not been the subject of significant Supreme Court construction.
Principle: Penalty under section 272B for failure to comply with section 139A is subject to section 273B (reasonable cause) and to the opportunity of being heard; it is not automatic. The quantum is a fixed sum per default and courts/Tribunals have read the levy as discretionary and compensatory-cum-deterrent.
Candour note: Authority on 272B is at Tribunal/High Court level and fact-specific; no single binding Supreme Court ruling is reproduced.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; Finance Act, 2026 changes are flagged in the commentary. Citations are stated as reported; orders of the Tribunal, Authority for Advance Rulings and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
Section 139A — Permanent Account Number
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Status: Live. Section 139A governs the allotment and quoting of the Permanent Account Number (PAN), the persons required to obtain it, and the transactions in which it must be quoted; it is the spine of the Department's identity and information-matching architecture.
FA 2026: No substantive amendment to section 139A by the Finance Act, 2026. PAN-Aadhaar interoperability continues under section 139A read with section 139AA.
Penalty linkage: Failure to comply with section 139A attracts penalty under section 272B (Rs. 10,000 per default).
A. SECTION COMMENTARY
Section 139A requires specified classes of persons — those whose income exceeds the exemption limit, those carrying on business or profession above prescribed turnover, and others notified — to apply for and obtain a PAN, and to quote it in returns, correspondence with the Department, challans, and a wide range of prescribed financial transactions (rule 114B). The provision enables the quoting of the Aadhaar number in lieu of PAN in certain cases and provides for inter-changeability of PAN and Aadhaar following the Finance Act, 2017 and later amendments.
The section is primarily machinery and information-gathering in character. Its enforcement is through the penalty in section 272B and through the consequences of an inoperative PAN under section 139AA. The constitutional questions that have arisen relate not to section 139A itself but to the Aadhaar-linkage obligation in section 139AA, addressed in the authorities for that section.
B. STATUTORY POSITION (verbatim text)
Reproduced from the local Act (base text to the Finance Act, 2025).
139A. (1) Every person,—
(i) 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; or
(ii) carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed five lakh rupees in any previous year; or
(iii) who is required to furnish a return of income under sub-section (4A) of section 139; or
(iv) being an employer, who is required to furnish a return of fringe benefits under section 115WD; or
(v) being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year; or
(vi) who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v); or
(vii) who intends to enter into such transaction as may be prescribed by the Board in the interest of revenue, and who has not been allotted a permanent account number shall, within such time, as may be prescribed, apply to the Assessing Officer for the allotment of a permanent account number.
(1A) Notwithstanding anything contained in sub-section (1), the Central Government may, by notification in the Official Gazette, specify, any class or classes of persons by whom tax is payable under this Act or any tax or duty is payable under any other law for the time being in force including importers and exporters whether any tax is payable by them or not and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number.
(1B) Notwithstanding anything contained in sub-section (1), the Central Government may, for the purpose of collecting any information which may be useful for or relevant to the purposes of this Act, by notification in the Official Gazette, specify, any class or classes of persons who shall apply to the Assessing Officer for the allotment of the permanent account number and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number.
(2) The Assessing Officer, having regard to the nature of the transactions as may be prescribed, may also allot a permanent account number, to any other person (whether any tax is payable by him or not), in the manner and in accordance with the procedure as may be prescribed.
(3) Any person, not falling under sub-section (1) or sub-section (2), may apply to the Assessing Officer for the allotment of a permanent account number and, thereupon, the Assessing Officer shall allot a permanent account number to such person forthwith.
(4) For the purpose of allotment of permanent account numbers under the new series, the Board may, by notification in the Official Gazette, specify the date from which the persons referred to in sub-sections (1) and (2) and other persons who have been allotted permanent account numbers and residing in a place to be specified in such notification, shall, within such time as may be specified, apply to the Assessing Officer for the allotment of a permanent account number under the new series and upon allotment of such permanent account number to a person, the permanent account number, if any, allotted to him earlier shall cease to have effect :
Provided that the persons to whom permanent account number under the new series has already been allotted shall not apply for such number again.
(5) Every person 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:
Provided that the Board may prescribe different dates for different transactions or class of transactions or for different class of persons:
Provided further that a person shall quote General Index Register Number till such time Permanent Account Number is allotted to such person;
(d) intimate the Assessing Officer any change in his address or in the name and nature of his business on the basis of which the permanent account number was allotted to him.
(5A) Every person receiving any sum or income or amount from which tax has been deducted under the provisions of Chapter XVIIB, shall intimate his permanent account number to the person responsible for deducting such tax under that Chapter :
Provided further that a person referred to in this sub-section shall intimate the General Index Register Number till such time permanent account number is allotted to such person.
(5B) Where any sum or income or amount has been paid after deducting tax under Chapter XVIIB, every person deducting tax under that Chapter shall quote the permanent account number of the person to whom such sum or income or amount has been paid by him—
(i) in the statement furnished in accordance with the provisions of sub-section (2C) of section 192;
(ii) in all certificates furnished in accordance with the provisions of section 203;
(iii) in all returns prepared and delivered or caused to be delivered in accordance with the provisions of section 206 to any income-tax authority;
(iv) in all statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200:
Provided that the Central Government may, by notification in the Official Gazette, specify different dates from which the provisions of this sub-section shall apply in respect of any class or classes of persons:
Provided further that nothing contained in sub-sections (5A) and (5B) shall apply in case of a person whose total income is not chargeable to income-tax or who is not required to obtain permanent account number under any provision of this Act if such person furnishes to the person responsible for deducting tax, a declaration referred to in section 197A in the form and manner prescribed thereunder to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil.
(5C) Every buyer or licensee or lessee referred to in section 206C shall intimate his permanent account number to the person responsible for collecting tax referred to in that section.
(5D) Every person collecting tax in accordance with the provisions of section 206C shall quote the permanent account number of every buyer or licensee or lessee referred to in that section—
(i) in all certificates furnished in accordance with the provisions of sub-section (5) of section 206C;
(ii) in all returns prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (5A) or sub-section (5B) of section 206C to an income-tax authority;
(iii) in all statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 206C.
(5E) Notwithstanding anything contained in this Act, every person who is required to furnish or intimate or quote his permanent account number under this Act, and who,—
(a) has not been allotted a permanent account number but possesses the Aadhaar number, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number, and such person shall be allotted a permanent account number in such manner as may be prescribed;
(b) has been allotted a permanent account number, and who has intimated his Aadhaar number in accordance with provisions of sub-section (2) of section 139AA, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number.
(6) Every person receiving any document relating to a transaction prescribed under clause (c) of sub-section
(5) shall ensure that the Permanent Account Number or the General Index Register Number or the Aadhaar number, as the case may be, has been duly quoted in the document.
(6A) Every person entering into such transaction, as may be prescribed, shall quote his permanent account number or Aadhaar number, as the case may be, in the documents pertaining to such transactions and also authenticate such permanent account number or Aadhaar number, in such manner as may be prescribed.
(6B) Every person receiving any document relating to the transactions referred to in sub-section (6A), shall ensure that permanent account number or Aadhaar number, as the case may be, has been duly quoted in such document and also ensure that such permanent account number or Aadhaar number is so authenticated.
(7) No person who has already been allotted a permanent account number under the new series shall apply, obtain or possess another permanent account number.
Explanation.—For the removal of doubts, it is hereby declared that any person, who has been allotted a permanent account number under any clause other than clause (iv) of sub-section (1), shall not be required to obtain another permanent account number and the permanent account number already allotted to him shall be deemed to be the permanent account number in relation to fringe benefit tax.
(8) 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 or the General Index Register Number or the Aadhaar number, as the case may be, shall be quoted by every person in the documents pertaining to such transactions;
(c) the categories of documents pertaining to business or profession in which such numbers shall be quoted by every person;
(d) class or classes of persons to whom the provisions of this section shall not apply;
(e) the form and the manner in which the person who has not been allotted a Permanent Account Number or who does not have General Index Register Number shall make his declaration;
(f) the manner in which the Permanent Account Number or the General Index Register Number or the Aadhaar number, as the case may be, shall be quoted in respect of the categories of transactions referred to in clause (c);
(g) the time and the manner in which the transactions referred to in clause (c) shall be intimated to the prescribed authority.
Explanation.—For the purposes of this section,—
(a) "Aadhaar number" shall have the meaning assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(aa) "Assessing Officer" includes an income-tax authority who is assigned the duty of allotting permanent account numbers;
(ab) "authentication" means the process by which the permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual is submitted to the income-tax authority or such other authority or agency as may be prescribed for its verification and such authority or agency verifies the correctness, or the lack thereof, on the basis of information available with it;
(b) "permanent account number" means a number which the Assessing Officer may allot to any person for the purpose of identification and includes a permanent account number allotted under the new series;
(c) "permanent account number under the new series" means a permanent account number having ten alphanumeric characters
(d) "General Index Register Number" means a number given by an Assessing Officer to an assessee in the General Index Register maintained by him and containing the designation and particulars of the ward or circle or range of the Assessing Officer.
C. AUTHORITIES
There is little direct merits litigation on section 139A as such; the live constitutional jurisprudence concerns the Aadhaar-quoting obligation under section 139AA (see that section). The nearest governing authority is noted below under the candour rule.
1. PAN, Aadhaar inter-operability and the nearest authority
Binoy Viswam v. Union of India (2017) 396 ITR 66 (SC) — cognate (decided on section 139AA)
Relevance: Although the challenge was to section 139AA, the Supreme Court's analysis of the PAN regime under section 139A — its purpose of preventing tax evasion and duplicate identities, and the State's legitimate interest in a robust identification mechanism — is the leading judicial exposition bearing on section 139A. The PAN scheme was held to serve a legitimate State aim.
Candour note: Cited here as the nearest governing authority; the holding operates on section 139AA. Section 139A by itself has not been the subject of significant Supreme Court construction.
On penalty for PAN defaults — section 272B
Principle: Penalty under section 272B for failure to comply with section 139A is subject to section 273B (reasonable cause) and to the opportunity of being heard; it is not automatic. The quantum is a fixed sum per default and courts/Tribunals have read the levy as discretionary and compensatory-cum-deterrent.
Candour note: Authority on 272B is at Tribunal/High Court level and fact-specific; no single binding Supreme Court ruling is reproduced.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; Finance Act, 2026 changes are flagged in the commentary. Citations are stated as reported; orders of the Tribunal, Authority for Advance Rulings and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.