Permanent Account Number and Aadhaar authentication rules govern high-value cash transactions, account opening, and limited exemptions. Every person entering into specified financial transactions must quote Permanent Account Number or Aadhaar number in the relevant documents, and the recipient bank or post office authority must ensure that the number is duly quoted and authenticated. The covered transactions include cash deposits aggregating to twenty lakh rupees or more in a financial year, cash withdrawals aggregating to twenty lakh rupees or more in a financial year, and opening of a current account or cash credit account with a banking company, co-operative bank, or post office authority. Limited exemptions apply to the Central Government, State Government, Consular Office, and certain non-residents or foreign companies in IFSC banking unit transactions.