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of <h1>Mandatory PAN Quoting from June 2001 for Non-Banks, April 2002 for Banks per Income-tax Act Section 139A</h1> Notification No. S.O.511(E) dated June 11, 2001, issued by the Central Government mandates the compulsory quoting of Permanent Account Number (PAN) in statements under section 139A of the Income-tax Act, 1961. This requirement is effective from April 1, 2002, for banking companies governed by the Banking Regulation Act, 1949, including any bank or banking institution mentioned in section 51 of that Act, and co-operative societies engaged in banking. For all other persons, the requirement is effective from June 1, 2001.
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