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          FEMA

          Is it mandatory for resident individuals to have Permanent Account Number (PAN) for sending outward remittances under the Scheme?

          Liberalised Remittance Scheme - As on Apr 06, 2023

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          Permanent Account Number requirement: resident individuals must furnish PAN for outward remittances under the liberalised remittance scheme. Resident individuals must furnish their Permanent Account Number (PAN) for all outward remittances under the Liberalised Remittance Scheme when transactions are made through Authorized Persons; Authorized Persons are required to obtain and record PAN as part of remittance compliance procedures.
                            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.

                                  Permanent Account Number requirement: resident individuals must furnish PAN for outward remittances under the liberalised remittance scheme.

                                  Resident individuals must furnish their Permanent Account Number (PAN) for all outward remittances under the Liberalised Remittance Scheme when transactions are made through Authorized Persons; Authorized Persons are required to obtain and record PAN as part of remittance compliance procedures.


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