Verification of Permanent Account Number in transactions specified in rule 114B.
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.... (b) a person who sells the immovable property or motor vehicle; (c) a manager or officer of a banking company or co-operative bank, as the case may be, referred to at Sl. No. 2 or 3 or 10 or 11 or 12 or 13 of rule 114B; (d) post master; (e) stock broker, sub-broker, share transfer agent, banker to an issue, trustee of a trust deed, registrar to issue, merchant b....
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.... No. 7 of rule 114B; (j) an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934), or of any agency bank authorised by the Reserve bank of India; (k) a manager or officer of an insurer referred to at Sl. No. 14 of rule 114B, who, in relation to a transaction specified in rule 114B, has received any document shall e....
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....ation in Form No.60 has been furnished, shall ensure that the valid permanent account number or the fact of furnishing of Form No.60, is duly mentioned in the records maintained for the transactions referred to in rule 114B and the permanent account number or the details of Form No.60 are linked and mentioned in any information furnished to the income-tax authority or any other authority or agency....
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....te Governments and Consular Offices in transactions where they are the payers. (2) Every person including, (a) a registering officer appointed under the Registration Act, 1908 (16 of 1908); (b) a registering authority referred to in clause (b) of rule 114B; (c) any manager or officer of a banking company referred to in clause (c) or clause (i) or clause (j) or c....
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