https://www.taxtmi.com/acts?id=3951 Verification of Permanent Account Number is required by specified persons receiving or issuing documents for transactions covered by rule 114B. After verification, they must ensure that PAN is duly and correctly mentioned, or that Form 60 is furnished with complete particulars. Persons raising specified bills must also verify PAN or Form 60 and record the relevant details in transaction records. The valid PAN or Form 60 particulars must be linked and reflected in information furnished to the income-tax authority or any other authority or agency under the Act or rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 14:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3951 Verification of Permanent Account Number is required by specified persons receiving or issuing documents for transactions covered by rule 114B. After verification, they must ensure that PAN is duly and correctly mentioned, or that Form 60 is furnished with complete particulars. Persons raising specified bills must also verify PAN or Form 60 and record the relevant details in transaction records. The valid PAN or Form 60 particulars must be linked and reflected in information furnished to the income-tax authority or any other authority or agency under the Act or rules. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3951