Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Rule 114B - Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A.
Income-tax Rules, 1962 Chapter XV MISCELLANEOUS
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Permanent Account Number quotation governs high-value transactions across banking, property, investments, travel, and insurance documentation. Permanent Account Number quoting is required in documents relating to specified high-value transactions, including motor vehicles, banking and demat accounts, credit or debit card applications, cash payments for travel, mutual funds, debentures, bonds, deposits, time deposits, prepaid payment instruments, life insurance premiums, securities, unlisted shares, immovable property, and goods or services above prescribed thresholds. Where PAN is not available, Form No. 60 may be furnished, subject to specified exceptions, minor-related provisions, and defined terms such as IFSC banking unit, travel-related payment, and time deposit.
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.
Permanent Account Number quotation governs high-value transactions across banking, property, investments, travel, and insurance documentation.
Permanent Account Number quoting is required in documents relating to specified high-value transactions, including motor vehicles, banking and demat accounts, credit or debit card applications, cash payments for travel, mutual funds, debentures, bonds, deposits, time deposits, prepaid payment instruments, life insurance premiums, securities, unlisted shares, immovable property, and goods or services above prescribed thresholds. Where PAN is not available, Form No. 60 may be furnished, subject to specified exceptions, minor-related provisions, and defined terms such as IFSC banking unit, travel-related payment, and time deposit.
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