Changes in Rule 114B - Transactions in relation to which PAN is to be quoted in all documents for the purpose of section 139A(5)(C).

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....son, not being a company or a firm," shall be substituted; (b) after second proviso, the following proviso shall be inserted, namely: -- "Provided also that a foreign company who,-- (i) does not have any income chargeable to tax in India; and (ii) does not have a permanent account number, and enters into any transaction referred to at Sl. No. 2 or 12 of the Table, in an IFSC banking unit, shall make a declaration in Form No. 60:"; (c) in the Explanation, clause (1) shall be re-numbered as (1A) and before the said clause as so re-numbered, the following clause shall be inserted, namely: -- "(1) "IFSC banking unit" means a financial institution defined under clause (c) of sub-section (1) of section 3 of the International Financial Services Centres Authority Act, 2019 (50 of 2019), that is licensed or permitted by the International Financial Services Centres Authority to undertake permissible activities under the International Financial Services Centres Authority (Banking) Regulations, 2020;"; 3. In the principle rules, in rule 114BA, the following shall be inserted at the end, namely:-- "Provided that the prov....

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....;                 D D M M Y Y Y Y Surname                                 3 Father's Name (in case of individual) First Name                                 Middle Name                                                 Surname                                             ....

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....           24 Details of document being produced in support of identify in Column 1 (Refer note overleaf) Document code Document identification number Name and address of the authority issuing the document 25 Details of document being produced in support of address in Columns 4 to 13 (Refer note overleaf) Document code Document identification number Name and address of the authority issuing the document Verification I, _____________________, son/ daughter/ wife** of Shri ______________________, solemnly declare that to the best of my knowledge and belief, the information given in this application and documents, if any, accompanying it are correct and complete and particulars shown therein are truly stated.  2.  I further declare that I /applicant does not have a Permanent Account Number and  (i)  my/our/applicant's estimated total income (including income of spouse, minor child etc. as per section 64 of Income-tax Act, 1961) computed in accordance with the provisions of Income-tax Act, 1961 for the financial ....

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.... Yes Yes 4. Ration/Public Distribution System card bearing photograph of the person 04 Yes Yes 5. Driving License 05 Yes Yes 6. Passport  06 Yes Yes 7. Pensioner Photo card 07 Yes Yes 8. National Rural Employment Guarantee Scheme (NREGS) Job card 08 Yes Yes 9. Caste or Domicile certificate bearing photo of the person 09 Yes Yes  10. Certificate of identity/address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer as per annexure A prescribed in Form 49A 10 Yes Yes 11. Certificate from employer as per annexure B prescribed in Form 49A 11 Yes Yes 12. Kisan passbook bearing photo 12 Yes No 13. Arm's license 13 Yes No 14. Central Government Health Scheme /Ex-servicemen Contr....