(1) A person shall register himself as an assessee if he—

(a) is an assessee;

(b) is liable to file a return under section 166;

(c) is bound to furnish proof of submission of return under section 264;

(d) is willing to pay tax or file return.

(2) The Board shall issue a Taxpayer’s Identification Number (TIN) to the registered assessee.

(3) The Board may, by general or special order, direct any TIN holder or class of persons to produce any information or documents for the purpose of upgradation or re-registration.

(4) Where a person who is eligible to be a registered assessee under subsection (1) but fails to obtain a TIN upon registration, the Income Tax Authority may register such person and issue a TIN.