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    <title>Transactions for purposes of section 262(9)(a)</title>
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    <description>PAN quotation is required for specified cash deposits, cash withdrawals, and for opening a current account or cash credit account with banking companies, co-operative banks and post offices. The person entering into the transaction must quote the Permanent Account Number in the relevant documents, and the receiving institution must ensure that the number is duly quoted and authenticated. The rule excludes transactions by the Central Government, State Government, consular offices, and certain non-residents or foreign companies dealing with IFSC banking units without taxable income in India.</description>
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      <description>PAN quotation is required for specified cash deposits, cash withdrawals, and for opening a current account or cash credit account with banking companies, co-operative banks and post offices. The person entering into the transaction must quote the Permanent Account Number in the relevant documents, and the receiving institution must ensure that the number is duly quoted and authenticated. The rule excludes transactions by the Central Government, State Government, consular offices, and certain non-residents or foreign companies dealing with IFSC banking units without taxable income in India.</description>
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