184 (B)

(1) Every assessee or any person who applies manually or electronically for a
Taxpayers Identification Number will be issued a certificate containing twelve-digit
Taxpayers Identification Number and such other particulars in such manner as may
be prescribed:
Provided that twelve-digit Tax-payers Identification Number may be issued without
any application where any income tax authority has found a person having taxable
income during the year and possesses such necessary information of that person for
issuance of twelve-digit Tax-payers Identification Number.]
(2) Board may, by general or special order in writing, direct any person or classes of
persons who already hold a Tax-payer's Identification Number to furnish such
information or documents for the purpose of re-registration and thereafter
issue [twelve-digit] a new Taxpayer's Identification Number.]
(3) Every existing assessee having ten-digit Tax-payers Identification Number or a
Temporary Registration Number (TRN) shall have to obtain twelve-digit Tax-payers
Identification Number (TIN) before the last date of submission of return of income as
required under section 75.]

ITO, 184 (C)

An assessee having income from business or profession shall obtain [ twelve-digit]
tax payer's identification number (TIN) certificate from the Deputy Commissioner of
Taxes under whose jurisdiction

e is being [ assessed] and shall display such

certificate at a conspicuous place of such assessee's business premises.]