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    <title>I have sold land and building to a non-resident. Whether I need to report the PAN of buyer in the table A1/B1 in Schedule CG?</title>
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    <description>Quoting the buyer&#039;s PAN in Table A1/B1 of Schedule CG for the income tax return is mandatory only where tax has been deducted under section 194-IA or where the buyer&#039;s PAN is recorded in the transaction documents; otherwise the PAN need not be reported.</description>
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      <description>Quoting the buyer&#039;s PAN in Table A1/B1 of Schedule CG for the income tax return is mandatory only where tax has been deducted under section 194-IA or where the buyer&#039;s PAN is recorded in the transaction documents; otherwise the PAN need not be reported.</description>
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