CBDT notify Rules for Mandatory qutoting of PAN

By | January 2, 2016
(Last Updated On: January 7, 2017)

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

Read  Complete Notification

Leave a Reply

Your email address will not be published.