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.

Permanent Account Number requirement: PAN must be quoted in documents for specified transactions; Form 60 serves as alternate compliance.

Rule 114B requires every person to quote his Permanent Account Number in documents for specified transactions-such as vehicle sales (excluding two wheelers), opening bank and demat accounts, credit/debit card applications, payments for travel, hotels, mutual fund purchases, acquisition of securities, immovable property dealings and various high value cash deposits-at or above stated value thresholds; minors may quote a parent/guardian's PAN, persons without PAN must furnish Form No. 60 (paper or electronic), certain foreign companies in IFSC units may use Form No. 60, and limited classes (Central/State Governments, consular offices, certain non residents) are exempt, with defined terms and transitional compliance timelines.