1 [ Rule 96C. Bank Account for credit of refund.-
For the purposes of sub-rule (3) of rule 91 , sub-rule (4) of rule 92 and rule 94 , “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:
Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]
1. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. a date to be notified.