{"id":10353,"date":"2026-05-20T21:05:50","date_gmt":"2026-05-20T21:05:50","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10353"},"modified":"2026-05-20T21:23:46","modified_gmt":"2026-05-20T21:23:46","slug":"new-pan-quoting-limits-from-1-april-2026-compliance-guide","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/","title":{"rendered":"New PAN Quoting Limits from 1 April 2026 \u2013 Compliance Guide"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10349\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/NEW-PAN-RULES.jpg\" alt=\"NEW PAN RULES\" width=\"844\" height=\"444\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/NEW-PAN-RULES.jpg 844w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/NEW-PAN-RULES-300x158.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/NEW-PAN-RULES-768x404.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/NEW-PAN-RULES-800x421.jpg 800w\" sizes=\"(max-width: 844px) 100vw, 844px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a0e39c09defd\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a0e39c09defd\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#New_permanent_account_number_Quoting_Rules_From_1_April_2026\" title=\"New permanent account number Quoting Rules (From 1 April 2026) \">New permanent account number Quoting Rules (From 1 April 2026) <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#Cash_Withdrawals_BankPost_Office\" title=\"Cash Withdrawals (Bank\/Post Office)\">Cash Withdrawals (Bank\/Post Office)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#Cash_Deposits_BankPost_Office\" title=\"Cash Deposits (Bank\/Post Office)\">Cash Deposits (Bank\/Post Office)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#Immovable_Property_Transactions\" title=\"Immovable Property Transactions\">Immovable Property Transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#Motor_Vehicle_PurchaseSale\" title=\"Motor Vehicle Purchase\/Sale\">Motor Vehicle Purchase\/Sale<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#Cash_Payment_at_HotelsRestaurants\" title=\"Cash Payment at Hotels\/Restaurants\">Cash Payment at Hotels\/Restaurants<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#PAN_Policy_objective\" title=\"PAN Policy objective\">PAN Policy objective<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#Overall_Impact_Analysis\" title=\"Overall Impact Analysis\">Overall Impact Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/new-pan-quoting-limits-from-1-april-2026-compliance-guide\/#In_Symmary\" title=\"In Symmary\u00a0\">In Symmary\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"New_permanent_account_number_Quoting_Rules_From_1_April_2026\"><\/span><span style=\"color: #000080;\"><strong>New <em>permanent account number <\/em>Quoting Rules (From 1 April 2026) <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>These new <em>permanent account number <\/em>quoting rules specify when a permanent<em>\u00a0account number <\/em>must be quoted for certain financial transactions. above compares old limits vs revised limits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cash_Withdrawals_BankPost_Office\"><\/span><span style=\"color: #000080;\"><strong>Cash Withdrawals (Bank\/Post Office)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"527\">\n<tbody>\n<tr>\n<td>Old Rule<\/td>\n<td>New Rule<\/td>\n<\/tr>\n<tr>\n<td>INR 20 lakh (FY basis)<\/td>\n<td>INR 10 lakh (FY basis)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Meaning: If total cash withdrawal exceeds INR 10 lakh in a financial year, quoting <em>permanent account number <\/em>becomes mandatory. This <em>permanent account number\u00a0 limit <\/em>impacts that Lower threshold \u2192 more monitoring of cash withdrawals<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cash_Deposits_BankPost_Office\"><\/span><span style=\"color: #000080;\"><strong>Cash Deposits (Bank\/Post Office)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td>Old Rule<\/td>\n<td>New Rule<\/td>\n<\/tr>\n<tr>\n<td>INR 50,000 (single day)<\/td>\n<td>\u00a0INR 10 lakh (FY basis)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Meaning: Aggregate deposits beyond INR 10 lakh\/year require a <em>permanent account number <\/em>\u00a0Banks already report high-value transactions under SFT. \u2192A permanent<em>\u00a0account number <\/em>linkage ensures traceability<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Immovable_Property_Transactions\"><\/span><span style=\"color: #000080;\"><strong>Immovable Property Transactions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"516\">\n<tbody>\n<tr>\n<td>Old Rule<\/td>\n<td>New Rule<\/td>\n<\/tr>\n<tr>\n<td>INR 10 lakh<\/td>\n<td>INR 20 lakh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Meaning: <em>permanent account number <\/em>required if property value exceeds INR 20 lakh that Relaxation compared to old rule<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motor_Vehicle_PurchaseSale\"><\/span><span style=\"color: #000080;\"><strong>Motor Vehicle Purchase\/Sale<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"569\">\n<tbody>\n<tr>\n<td>Old Rule<\/td>\n<td>New Rule<\/td>\n<\/tr>\n<tr>\n<td>All vehicles (except 2-wheelers)<\/td>\n<td>\u00a0INR 5 lakh threshold<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Meaning <em>permanent account number <\/em>required only if transaction exceeds INR 5 lakh, Includes motorcycles; excludes tractors and Brings clarity + threshold-based approach<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cash_Payment_at_HotelsRestaurants\"><\/span><span style=\"color: #000080;\"><strong>Cash Payment at Hotels\/Restaurants<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"550\">\n<tbody>\n<tr>\n<td>Old Rule<\/td>\n<td>New Rule<\/td>\n<\/tr>\n<tr>\n<td>INR 50,000 (single transaction)<\/td>\n<td>INR 1 lakh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Meaning: <em>permanent account number <\/em>required only if payment exceeds INR 1 lakh. It Ease for individuals (limit increased)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PAN_Policy_objective\"><\/span><span style=\"color: #000080;\">PAN Policy objective<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>These changes reflect a broader policy objective:<\/p>\n<ul>\n<li>Increased Reporting Visibility More transactions will be tracked through PAN-based reporting<\/li>\n<li>Stronger Anti-Tax Evasion Framework: Limits on high-value transactions aim to curb unaccounted money<\/li>\n<li>Higher Compliance Accountability Applies to both individual taxpayers and businesses<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10354\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/05\/cash-tr-limit_edited.jpg\" alt=\"cash tr limit\" width=\"800\" height=\"785\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/05\/cash-tr-limit_edited.jpg 800w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/05\/cash-tr-limit_edited-300x294.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/05\/cash-tr-limit_edited-768x754.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Overall_Impact_Analysis\"><\/span><span style=\"color: #000080;\"><strong>Overall Impact Analysis<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tightened Controls of cash withdrawal limits reduced (INR 20L \u2192 INR 10L) and Better tracking of high cash usage<\/li>\n<li>Relaxation property threshold increased, hotel payment limit increased, and vehicle transactions were made threshold-based.<\/li>\n<li>These are <em>permanent account number <\/em>quoting requirements, NOT prohibition limits. Non-compliance can lead to Transaction reporting issues and Possible scrutiny \/ notices<\/li>\n<li>High-risk areas are cash-heavy businesses, real estate transactions, and high-value banking transactions.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"In_Symmary\"><\/span><span style=\"color: #000080;\"><strong>In Symmary\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>From FY 2026\u201327, a permanent\u00a0account number is required at lower limits for cash transactions and at revised higher limits for some sectors. The objective is better tracking and reducing black money.\u201d<\/p>\n<ul>\n<li>For motor vehicles, a permanent account number is needed if the transaction value is more than INR 5 lakh.<\/li>\n<li>permanent account number is required for transactions involving immovable property that exceed INR 20 lakh.<\/li>\n<li>Hotel\/Event Payments: If the amount exceeds INR 1 lakh, a permanent account number quotation is required.<\/li>\n<li>Cash Deposits &amp; Withdrawals: If the total amount of cash transactions in a fiscal year exceeds INR 10 lakh, a permanent account number is necessary.<\/li>\n<li>Insurance Transactions: A permanent account number is required for new account-based relationships.<\/li>\n<li>The updated permanent account number\u00a0regulations greatly improve data visibility for tax authorities and are not only procedural. To guarantee smooth compliance, early system and process alignment will be essential.<\/li>\n<li>we should advise to encouraging clients to use banking channels, ensuring permanent account number and Aadhaar connectivity, and reconciling with AIS\/SFT data are all things<\/li>\n<li>Sharing this blog as a quick <span class=\"_3e72d5ff\">compliance<\/span> reference for businesses, professionals, and salaried individuals.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>New permanent account number Quoting Rules (From 1 April 2026) These new permanent account number quoting rules specify when a permanent\u00a0account number must be quoted for certain financial transactions. above compares old limits vs revised limits. Cash Withdrawals (Bank\/Post Office) Old Rule New Rule INR 20 lakh (FY basis) INR 10 lakh (FY basis) Meaning: &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[161],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10353"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10353"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10353\/revisions"}],"predecessor-version":[{"id":10360,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10353\/revisions\/10360"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}