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.]