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of <h1>PAN Mandatory for Transactions Over 2 Lakh Rupees from January 2016; Form 60 for Non-PAN Holders.</h1> The government has mandated quoting the Permanent Account Number (PAN) for all transactions exceeding 2 lakh rupees, regardless of payment method, effective January 1, 2016. This requirement applies to the sale or purchase of goods or services and other specified transactions. Individuals without a PAN can still conduct these transactions by submitting a declaration in Form No. 60. This information was provided by the Minister of State in the Ministry of Finance in a written response to a question in the Lok Sabha.
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