Purchaser identity verification for specified goods requires prescribed evidence, certificate retention, countersignature, and corresponding sales-account entries.

Persons selling or transferring specified goods must verify the purchaser's or transferee's identity and address through personal knowledge or prescribed certificates and identity documents. Certificates from personally known identifiers must be retained, while Central Excise certificates require countersignature by the jurisdictional Superintendent. Where verification is based on a goldsmith recognition certificate, artisan identity card, or Central Excise certificate, sales accounts maintained under section 11L must record the document's serial number, date, and issuing authority's full particulars.

---

---

---