TMI BlogTransactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139AX X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Every person shall, at the time of entering into a transaction specified in column (2) of the Table below, quote his permanent account number or Aadhaar number, as the case may be, in documents pertaining to such transaction, and every person specified in column (3) of the said Table, who receives such document, shall ensure that the said number has been duly quoted and authenticated- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898). 2. Cash withdrawal or withdrawals aggregating to twenty lakh rupees or more in a financial year, in one or more account of a person with, - (i) A banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (ii) Post Master General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898). 2 [ Provided that the provisions of this sub-rule shall not apply in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sident (not being a company) or the foreign company does not have any income chargeable to tax in India. Explanation . For the purposes of this sub-rule, IFSC banking unit shall have the same meaning as assigned to it in clause (1) of the Explanation to rule 114B. ] (2) The permanent account number or Aadhaar number alongwith demographic information or biometric information of an in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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