CBDT vide [Notification No. 95/2015][F.No.142/28/2012-(SO)TPL] Dated 30th December 2015 notified the Income–tax (22nd Amendment) Rules, 2015.
Rules 114B, 114C and 114D shall come into force from the 1 st day of January, 2016
Rule 114E shall come into force from the 1 st day of April, 2016.
114B. Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A.
114C. Verification of Permanent Account Number in transactions specified in rule 114B.-
114D. Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60.
114E. Furnishing of statement of financial transaction