Mandatory to Quote PAN entering specified transaction [ Section 139A(6A) & (6B) read with rule 114BB ]

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..... the documents 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 cas .....

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..... ection 51 of that Act); (ii) Post Office shall 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 A .....

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..... banking unit; and (c) such non-resident (not being a company) or the foreign company does not have any income chargeable to tax 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 Aadh .....

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