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Eligible Entities |
- A Public Sector Company as defined in clause (36A) of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act and any subsidiary of those companies which:
- has a valid Permanent Account Number (PAN);
- A Company incorporated in India, including a Bank, having a net worth of rupees one crore or more which:
- has a valid Permanent Account Number (PAN);
- A firm of Chartered Accountants which:
- has a valid Permanent Account Number (PAN);
- A firm of Advocates which:
- has a valid Permanent Account Number (PAN);
- A Firm of Company Secretaries which:
- has a valid Permanent Account Number (PAN);
- A Chartered Accountant who:
- has a valid Permanent Account Number (PAN);
- An Advocate who:
- has a valid Permanent Account Number (PAN);
- A Company Secretary who:
- has a valid Permanent Account Number (PAN);
- Tax Return Preparers (Income Tax) who:
- has a valid Permanent Account Number (PAN);
- A Drawing or Disbursing Officer (DDO) of a Government Department who:
- has a valid Tax Deduction Account Number (TAN);
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