TaxTMI 
TaxTMI 
Mandatory to Quote PAN entering specified transaction [ Section 139A(6A) & (6B) read with rule 114BB ]
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....s pertaining to such transactions and also authenticate such permanent account number or Aadhaar number, in such manner as may be prescribed. [ Read with Rule 114BB of Income Tax Rules ] [ Section 139A(6A) ] Every person receiving any document relating to the transactions referred to in sub-section (6A), shall ensure that permanent account number or Aadhaar number, as the case may be, has been du....
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....l quote his permanent account number or Aadhaar number, as the case may be, in documents pertaining to such transaction, and * Such Person who receives such document shall ensure that the said number has been duly quoted and authenticated * (i) A banking company or a co-operative bank to which the Banking Regulation Act, 1949 applies (including any bank or banking institution referred to in ....
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....in India. * "IFSC banking unit" shall have the same meaning as assigned to it in clause (1) of the Explanation to rule 114B. [ Second proviso of Rule 114BB(1) ] 3. Submitting the Information of permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual * The permanent account number or Aadhaar number alongwith demographic informatio....