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.]