https://www.taxtmi.com/acts?id=49817 The Finance Act, 2001 adds mandatory PAN obligations: payees must intimate PAN to deductors for sums taxed under Chapter XVIIB (with limited non-resident and temporary G.I.R. exceptions); deductors must quote payee PAN in statements, certificates and returns, subject to notification of phased dates and exemption if a nil-tax declaration under section 197A is furnished; buyers must intimate PAN to sellers under section 206C and sellers collecting tax must quote buyer PAN in prescribed certificates and returns. en-us Tue, 25 Feb 2025 14:19:16 +0530 Tue, 25 Feb 2025 14:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49817 The Finance Act, 2001 adds mandatory PAN obligations: payees must intimate PAN to deductors for sums taxed under Chapter XVIIB (with limited non-resident and temporary G.I.R. exceptions); deductors must quote payee PAN in statements, certificates and returns, subject to notification of phased dates and exemption if a nil-tax declaration under section 197A is furnished; buyers must intimate PAN to sellers under section 206C and sellers collecting tax must quote buyer PAN in prescribed certificates and returns. Act-Rules F. Acts / Amendment Acts Tue, 25 Feb 2025 14:19:16 +0530 https://www.taxtmi.com/acts?id=49817