TaxTMI 
TaxTMI 
Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e)
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.... Making an application to any banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act) or to any other company or institution, for issue of a credit card. All such transactions. (i) Manager or officer of a banking company or co-operative bank; or (ii) the principal officer of the company; or (iii) the principal officer of the institution, as the case may be. 2. Opening of an account with a depository, participant, custodian of securities or any other person registered under section 12(1A) of the Securities and Exchange Board of India Act, 1992 (15 of 1992). All such transactions. The depo....
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....nking institution referred to in section 51 of that Act); or (ii) post office. Cash deposits aggregating to ten lakh rupees or more in a financial year, in one or more account of a person (i) Manager or officer of a banking company or cooperative bank; or (ii) postmaster; or (iii) the principal officer of the institution, as the case may be. 7. Withdrawal with - (i) a banking company or a cooperative bank to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act); or (ii) post office. Cash withdrawals aggregating to ten lakh rupees or more in a financial year, in one or more account of a person (i) Manager or officer of a ....
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....sic Savings Bank Deposit Account with (i) a banking company; or (ii) a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act). All such transactions. (i) Manager or officer of a banking company or co-operative bank; or (ii) the principal officer of the institution, as the case may be. 13. A time deposit with - (i) a banking company or a cooperative bank to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act); or (ii) a post office; or (iii) a Nidhi referred to in section 406 of the Comp....
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.... a minor, not having any income chargeable to tax, and who enters into any of the said transactions, shall quote the Permanent Account Number of his father or mother or guardian, as the case may be, in the document pertaining to the said transaction; (b) any person, not being a company or a firm, and who does not have a Permanent Account Number, entering into any of the transactions mentioned at Sl. Nos. 11 to 16, shall make a declaration in Form No. 97 giving therein the particulars of such transaction; (c) out of the transactions mentioned in clause (ii), a foreign company entering into transactions at Sl. No. 12 or 13 in an IFSC banking unit, who does not have - (I) a Permanent Account Number; and (II)....
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.... is duly mentioned in the records maintained for the transactions referred to in column (2) of Table in sub-rule (1); and (c) the Permanent Account Number or the details of Form No. 97 are linked and mentioned in any information furnished to the income-tax authority or any other authority or agency under any provision of the Act or any rule made thereunder. (6) The provisions of sub-rule (1) shall not apply to the following class or classes of persons:- (a) the Central Government, State Governments and the consular offices; and (b) the non-residents referred to in section 2(72) in respect of the transactions referred to against Sl. No. 1 or 3 or 15 or 16 of the Table. (7) For the purposes of this rule,- ....