Apart from this, every person have to quote his PAN in all documents pertaining to the transactions specified in rule 114B and the same is given below:

1 Sale or purchase of a motor vehicle  (Other than two wheeler) All such transactions

2 Opening an account [other than a time-deposit referred to at Sl. No. 12 and a Basic Savings Bank Deposit Account] with a bank/co-operative bank All such transactions

3 Making an application to a bank/co-operative bank/any other company or institution, for issue of a credit or debit card All such transactions

4 Opening of a demat account All such transactions

5 Payment to a hotel or restaurant against a bill or bills at any one time. Payment in cash of an amount exceeding Rs. 50,000

6  Payment in connection with travel to any foreign country or payment for purchase of any foreign currency at any one time. Payment in cash of an amount exceeding Rs. 50,000

7  Payment to a Mutual Fund for purchase of its units. Amount exceeding Rs. 50,000

8  Payment to a company or an institution for acquiring debentures or bonds issued by it. Amount exceeding Rs. 50,000

9  Payment to the Reserve Bank of India for acquiring bonds issued by it. Amount exceeding Rs. 50,000

10 Deposit with a bank/co-operative bank/post office Deposits in cash exceeding Rs. 50,000 during any one day

11  Purchase of bank drafts/pay orders/banker’s cheques from a bank/co-operative bank Payment in cash for an amount exceeding Rs. 50,000 during any one day

12  A time deposit with bank/co-operative bank/post office/Nidhi/non-banking financial company Amount exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year

13  Payment for one or more pre-paid payment instruments to a bank/co-operative bank/any other company or institution Payment in cash or by way of a bank draft or pay order or banker’s cheque of an amount aggregating to more than Rs. 50,000 in a financial year

14 Payment as life insurance premium to an insurer Amount aggregating to more than Rs. 50,000 in a financial year

15 A contract for sale or purchase of securities (other than shares) Amount exceeding Rs. 1,00,000 per transaction

16 Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange Amount exceeding Rs. 1,00,000 per transaction

17 Sale or purchase of any immovable property Amount exceeding Rs. 10,00,000 or valued by stamp valuation authority referred to in section 50C at an amount exceeding Rs. 10,00,000

18 Sale or purchase of goods or services of any nature other than those specified at Sl. Nos. 1 to 17 of this Table by any person Amount exceeding Rs. 2,00,000 per transaction