Amendment status not verified — confirm the current text below against the official source.
Amendment of Section 21 : In the Principal Act, after sub-section (2) of Section 21, the following sub-section shall be added as follows, namely- “(2A) Every application for registration under sub-section (1) shall be accompanied by a true and valid Permanent Account Number (PAN) issued by the competent authority under the Income Tax Act, 1961 (Central Act No. 43 of 1961). “(2AA) Notwithstanding anything contained in sub-section (2A) above, all dealers who have been registered under sub-section (2) of Section 21 of the Act shall be in possession of PAN within such time as may be prescribed by the Government”. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500