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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>Permanent Account Number quoting expanded to non-business transactions under new rule-making power, effective 1 April 2026.</h1> Amendment to section 262 expands the Board's rule making authority to require quoting of the Permanent Account Number in documents not only 'pertaining to business or profession' but also in documents relating to other transactions, thereby authorising rules to broaden mandatory PAN disclosure; the change takes effect on 1 April 2026.

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