PAN or Aadhaar quoting requirement mandates quote and authentication for specified high-value banking and account-opening transactions. Requirement to quote and authenticate PAN or Aadhaar applies to specified banking and post office transactions and to documents evidencing those transactions; persons entering substantial cash transactions and account openings must quote and authenticate the identifier, and recipients must ensure the identifier is quoted and authenticated. The tax administration prescribes formats and procedures for submission of the identifier with demographic or biometric information for authentication, and the rules set out defined exceptions and the classes of reporting entities responsible for ensuring compliance.