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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>PAN requirement broadened to cover resident entities and their responsible officers for significant financial transactions.</h1> The amendment adds two identification categories under the PAN provisions: resident non-individuals undertaking financial transactions above a prescribed annual threshold, and specified responsible officers or persons competent to act for such entities; it also inserts the conjunctive 'or' to integrate these clauses into the clause sequence and removes the phrase 'issued in the form of a laminated card' from the Explanation to the relevant sub-section.

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