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Declaration form to be filed by a person who does not have either a PAN or a General Index Register (GIR) number and makes cash payments in cash in respect of transactions specified in clauses (a) to (h) of Rule 114B, listed below:
a. Sale and purchase of immovable property valued at Rs 5 lakh or more;
b. Sale and purchase of motor vehicles (excluding two- wheelers);
c. Time deposits exceeding Rs 50,000 with banks or banking institutions;
d. Deposits exceeding Rs 50,000 in post office savings banks;
e. Contracts for sale or purchase of securities exceeding Rs 10 lakh;
f. Opening an account (other than a time deposit) with a bank or a banking institution;
g. Application for the installation of a telephone or cell phone connection;
h. Payment to hotels and restaurants in excess of Rs 25,000 at one time.
If you haven’t been allotted a PAN, you can quote your General Index Register (GIR) number, which is a number given by an Assessing Officer in the General Index Register maintained by him. The GIR lists designation and the ward/circle/range of the Assessing Officer. |