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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 linking for transactions: large cash deposits or withdrawals and current account openings trigger reporting, with non-resident and IFSC exemptions.</h1> Transactions for clause (vii) of section 139A comprise cash deposits and cash withdrawals in one or more accounts and opening a current or cash credit account with specified banks or Post Office; these are treated as reportable for PAN purposes. Exceptions apply where the transaction is non-cash (for deposits/withdrawals) or a current account opening other than a cash credit account if made by a non-resident (not a company) or a foreign company with an IFSC banking unit and that person has no income chargeable to tax in India. IFSC banking unit is defined as in rule 114B.

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