Compulsory PAN quoting in tax statements requires banking entities to comply later, with other persons required to comply earlier. Specifies commencement dates for the proviso to subsection (5B) of the Income-tax Act requiring quoting of PAN in tax deduction statements: banking companies under the Banking Regulation Act and co-operative societies engaged in banking are made subject to the PAN quoting requirement from a later specified commencement date, while every other person must comply from an earlier specified commencement date; specification made under the first proviso to the relevant income-tax provision.