As per Rule 114B , PAN Card No. is mandatory required to be - TopicsExpress

As per Rule 114B , PAN Card No. is mandatory required to be furnished at the time of entering into the following transactions for more info like this page 1. Sale or purchase of any immovable property exceeding Rs. 5,00,000 2. Sale or purchase of any vehicle (excl two-wheelers) 3. Any FD exceeding Rs. 50,000 with any Bank 4. Any Fixed Deposit exceeding Rs. 50,000 with Post Office 5. Contract exceeding Rs. 10,00,000 for sale/purchase of specified securities 6. Opening a Bank Account 7. Making an application for installation of a telephone connection 8. Payment to Hotels and Restaurants for a payment exceeding Rs. 25,000 In the case of minors, whose income is not chargeable to tax as per the income tax slabs, the PAN No. of the father or mother or guardian shall be quoted.

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