https://www.taxtmi.com/notifications?id=119123 Rules 114B-114D require quoting PAN or GIR in documents for specified high-value transactions, permit GIR where PAN is unavailable, and mandate Form No. 60 when neither number exists. Minors may use a parent's or guardian's PAN/GIR for account opening. Agriculturists and certain non-residents are excepted from section 139A but must file Form No. 61 or supply passport copies respectively for specified transactions. Designated intermediaries must verify PAN/GIR or receive appropriate declarations and forward statements, declarations and passport copies to the Director of Income-tax (Investigation) within one month. en-us Fri, 09 Oct 1998 00:00:00 +0530 Mon, 25 Apr 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=119123 Rules 114B-114D require quoting PAN or GIR in documents for specified high-value transactions, permit GIR where PAN is unavailable, and mandate Form No. 60 when neither number exists. Minors may use a parent's or guardian's PAN/GIR for account opening. Agriculturists and certain non-residents are excepted from section 139A but must file Form No. 61 or supply passport copies respectively for specified transactions. Designated intermediaries must verify PAN/GIR or receive appropriate declarations and forward statements, declarations and passport copies to the Director of Income-tax (Investigation) within one month. Notifications Income Tax Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119123