Permanent Account Number quoting expanded to non-business transactions under new rule-making power, effective 1 April 2026. 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 ... Summary
Permanent Account Number quoting expanded to non-business transactions under new rule-making power, effective 1 April 2026.
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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