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Quoting PAN or Aadhaar is mandatory for transactions under Sec 139A(6A) of Income Tax Act, per Rule 114BB.

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Full Text of the Document

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....Requirement of quoting PAN or AADHAR - Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A - Rule 114BB of the Income-tax Rules, 1962....

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