Under which provision of the Income-tax Act, 2025 is 'Permanent Account Number (PAN)' defined?

"Section 2(76)" of the Income-tax Act, 2025 defines the Permanent Account Number as a unique number of ten alphanumeric characters allotted by the Assessing Officer to a person for identification under the Act. The duty to apply for and quote a PAN is laid down in section 262, which corresponds to section 139A of the repealed Income-tax Act, 1961.