565 1[139A. Permanent account number .
(i)if his total income or the total income of any other person in respect of which he is assessable
under this Act during any previous year exceeded the maximum amount which is not chargeable to
income -tax; or (ii)carrying on any business or profession whose total sales, turnover or gross receipts are or is
likely to exceed 2[five lakhrupees] in any previous year; or (iii)who i s required to furnish a return of income under 3[sub-section (4A) of section 139;or (iv)being an employer, who is required to furnish a return of fringe benefits under