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of <h1>PAN Required for Sale or Purchase of Property Worth Rs. 5 Lakhs Plus u/s 139A(5)(c) and Rule 114B.</h1> The requirement for a Permanent Account Number (PAN) applies to the sale or purchase of immovable property valued at Rs. 5 lakhs or more, as stipulated under Section 139A(5)(c) and Rule 114B of the Income Tax regulations.
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