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    <title>Pan Card Mandatory for all Transactions</title>
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    <description>Quoting of the Permanent Account Number (PAN) is mandatory for transactions exceeding the prescribed monetary threshold and for specified other transactions, irrespective of payment mode; persons without PAN may undertake such transactions only by submitting a declaration in Form No. 60, creating a compliance obligation to furnish PAN or file the prescribed declaration to complete covered transactions.</description>
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