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<h1>Report Buyer's PAN in Schedule CG for Land Sale to Non-Resident; Mandatory if Tax Deducted Under Section 194-IA.</h1> If you have sold land and building to a non-resident, the buyer's PAN must be reported in table A1/B1 of Schedule CG in the Income-tax return forms for Assessment Year 2022-23. Quoting the PAN is mandatory only if tax is deducted under section 194-IA or if the PAN is mentioned in the transaction documents.