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        Income Tax

        Rule 114C - Verification of Permanent Account Number in transactions specified in rule 114B.

        Income-tax Rules, 1962
        Chapter XV
        MISCELLANEOUS

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        PAN verification required: designated persons must ensure PAN or Form 60 and record linkage for specified transactions. Designated persons dealing with transactions specified in rule 114B must ensure a PAN is duly and correctly quoted in received or issued documents or that a declaration in Form 60 with complete particulars is furnished; they must record the validated PAN or the fact of Form 60 and link those details in any information furnished to the income-tax authority or other authorities under the Act or rules.
                  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.

                      PAN verification required: designated persons must ensure PAN or Form 60 and record linkage for specified transactions.

                      Designated persons dealing with transactions specified in rule 114B must ensure a PAN is duly and correctly quoted in received or issued documents or that a declaration in Form 60 with complete particulars is furnished; they must record the validated PAN or the fact of Form 60 and link those details in any information furnished to the income-tax authority or other authorities under the Act or rules.


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