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    <title>Withdrawal of Legal Tender Character of Specified Bank Notes – Compliance with provisions of 114B of the Income Tax Rules, 1962</title>
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    <description>Banks must obtain a depositor&#039;s PAN copy where a cash deposit exceeds the prescribed threshold if the account is not PAN-seeded, and must enforce PAN reporting requirements for other specified transactions under the provisions of 114B of the Income Tax Rules, 1962; banks are directed to ensure strict compliance with these documentation and reporting obligations.</description>
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