157 — 157. Persons Exempt from obtaining Permanent Account Number under section 262.
IT Rules
Original Rule Text
157. Persons Exempt from obtaining Permanent Account Number under section 262. — "Context: Exemption from obtaining Permanent Account Number (PAN) under section 262 of Income Tax Act in India, for non-residents who meet specific conditions regarding income source and documentatio... — Rule 157 of IT2025