According to rule 114B, the following transactions require everyone, excluding the Central Government, State Governments, and Consular Offices, to quote their PAN:
1. The sale or acquisition of a motor vehicle or other vehicle besides a vehicle with two wheels.
2. Opening an account with a banking business or a cooperative bank (other than the time deposit mentioned in item No. 12 and a Basic Savings Bank Deposit Account).
3. Submitting a request for a credit or debit card to be issued.
4. Opening a demat account with SEBI with a depository, participant, securities custodian, or any other entity.
5. Paying more than Rs. 50,000 in cash at once to a hotel or restaurant against the bill.
6. Payment in cash of more than Rs. 50,000 made in conjunction with international travel or a single payment made to buy foreign currency.
7. Making a payment to a mutual fund for the acquisition of more than 50,000 rupees' worth of its units.
8. Giving a corporation or organisation more than Rs. 50,000 in exchange for bonds or debentures they have issued
9. Making a payment to the Reserve Bank of India in excess of Rs. 50,000 in order to purchase bonds that the bank has issued.
10. Make a deposit with a cooperative bank or a banking institution:
i. Cash that exceeds Rs. 50,000 in a single day; or
ii. Cash deposits reaching more than Rs. 2,50,000 made between November 9 and December 30, 2016
11. The payment of more than Rs. 50,000 in cash on any given day for the purchase of bank draughts, pay orders, or banker's checks from a financial institution or a cooperative bank.
12. A time deposit of more than 50,000 rupees or totaling more than 5 lakh rupees within a fiscal year with:
i. A cooperative bank or a banking institution
ii. A Post Office;
iii. A Nidhi referred to in section 406 of the Companies Act, 2013 or
iv. A nonbank financial institution
13. Payment of an amount of more than Rs. 50,000 in cash, by bank draught, pay order, or banker's check during a fiscal year. for one or more pre-paid payment instruments, as described in the policy guidelines for the issue and use of pre-paid payment instruments released by the Reserve Bank of India under section 18 of the Payment and Settlement Systems Act, 2007, to a banking company, a co-operative bank, or to any other business or organisation.
14. Paying an insurer a total of more than Rs. 50,000 as a life insurance premium in a fiscal year
15. An agreement to buy or sell securities (other than shares) for more than Rs. 1 lakh in a single transaction
16. Any person selling or buying shares of a company not traded on a recognised stock exchange for more than Rs. 1 lakh in a single transaction.
17. Any moveable property that is sold or purchased for more than Rs. 10 lakh or that is evaluated by the stamp valuation authority referred to in Section 50C of the Act at more than Rs. 10 lakh.
18. The sale or acquisition of any products or services other than those listed above for more than Rs 2 lakh in a single transaction.
