PAN requirement scope expanded to cover life insurance premiums and high value bullion and jewellery payments and card issuance. Amendment to rule 114B expands the scope of PAN reporting by: substituting 'tour operator' with 'tour operator, or to an authorized person' under FEMA; replacing 'for issue of a credit card' with 'for issue of a credit or debit card'; and inserting clauses requiring PAN where annual life insurance premium payments meet the prescribed aggregate threshold and where dealer payments at or above the prescribed single time amount or against a bill for purchase of bullion or jewellery trigger PAN reporting.