184C. Displaying of tax payer's identification number certificate.-

¹[184C.  Displaying  of ²[twelve-digit]  tax  payer's  identification  number certificate.- 

An  assessee  having  income  from  business  or  profession  shall obtain
³[twelve-digit]  tax payer's identification number (TIN) certificate from the  Deputy  Commissioner  of  Taxes  under  whose  jurisdiction  he  is  being ⁴[assessed]  and  display  such  certificate  at  a  conspicuous  place  of  such assessee's business premises.]

..................................................

¹Ins. by F.A. 1999
²Ins. by F.A. 2014

³Ins. by F.A. 2014
⁴Subs. for "assessed, by the thirty first day of December, every year" by F.A. 2000

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