Where You Can Use Your PAN Card and PAN Number

অনেকেই Mobile Phone এর SIM নেওয়া, Rail এর Ticket Booking প্রভৃতি Non Financial Transaction কাজেও কত সহজেই নিজের PAN Card এর Copy বা PAN Number Use করে ফেলেন। এর Long Term implication কি হতে পারে তা হয়তো অনেকের জানাই নেই। আসলে দয়া করে অন্যভাবে নেবেননা, আমাদের দেশে Literate Person দের মধ্যেই Financial Ill literacy অনেক বেশি। চলুন একবার জেনে নেওয়া যাক কোথায় আমরা PAN Card বা PAN Number ব্যবহার করতে বাধ্য আর কোথায় নয়।

Gov. Of India 1972 সালে প্রথম Financial Transaction গুলোকে Track করার জন্য এবং Black Money আটকানোর জন্য এই PAN Card টির প্রচলন করেন। এই Card এ একটি Alpha Numeric Number থাকে। ওটিরও Implication আছে। Suppose কারুর PAN No. হলো AKLPC5531K। এর প্রথম তিনটি Number AKL হলো A to Z এর মধ্যে থেকে নেওয়া Alphabet। পরের Signify করে Financial Status, P Means Person/Individual। পঙ্চম Alphabet C অক্ষ্যরটি Denote করে Surname এর First Letter। তারপর চারটি Numeric Number থাকে এবং Last Alphabet টি Digit Denote করে।

নীচের বিষয় গুলোর খেত্রে New Rule January 2016 থেকে PAN Number উল্লেখ বাধ্যতামূলক।

• As per Budget 2015 quoting of PAN is being made mandatory for any purchase or sale exceeding the value of Rs 1 Lakh.
– New Rule : This limit has now been increased to Rs 2 Lakh. These transactions can be both by cash or card.

• On sale or purchase of any immovable property valued at Rs 5 Lakh or more.
– New Limit : The monetary limit for quoting PAN for sale or purchase of immovable property has been raised to Rs.10 lakh from Rs.5 lakh. Properties valued by Stamp Valuation authority at amount exceeding Rs.10 lakh will also need PAN.

• On sale or purchase of a motor vehicle (two wheeler is excluded).

• If you book a Time Deposit exceeding Rs 50,000 with a bank or with a Post Office then PAN should be quoted.
– New Rule : The rule on deposit exceeding Rs 50,000 with Post Office Savings Bank has now been relaxed. But, you still need to quote PAN for all post-office time deposits. Deposits aggregating to more than Rs 5 Lakh during the FY will also need PAN.

• While opening a Bank account.
– New Rule : PAN is not compulsory while opening bank accounts under Pradhan Mantri Jan Dhan Yojana. But all other bank accounts, including those opened with cooperative banks, will have to quote PAN.

• PAN should be quoted while applying for a telephone connection (including new mobile connection).
– New Rule : The government has also done away with the need to quote PAN while applying for a telephone or cell phone connection.

• Payment to hotels and restaurants against their bills for an amount exceeding Rs 25,000 at any one time.
– New Rule : PAN needs to be quoted only for a cash payment for a hotel or restaurant bill of Rs.50,000 as against Rs.25,000 applicable at present for any mode of payment.

• Payment in cash in connection with travel to any foreign country of an amount exceeding Rs 25,000 at any one time. Also, on Forex purchases.
– New Limit : The applicable new limit is Rs 50,000.

• On purchase of bullion which is worth Rs 2 Lakh or more and Jewellery whose value is Rs 5 Lakh or more.
– New Rule : On purchase of bullion or jewelry worth Rs 2 Lakh per transaction.

• If you are using Prepaid Money wallets & Gift cards (Pre-paid instruments & cash cards), quoting your PAN is now mandatory for transactions aggregating to more than Rs 50,000 in a year. (New Rule)

• If you buy shares which are not listed on stock exchanges which are worth more than Rs 1 Lakh per transaction, PAN is mandatory. (New rule)

• Payment in cash for purchase of bank drafts or pay orders or banker’s cheques for an amount aggregating Rs 50,000 or more during any one day.

• Deposit in cash of Rs 50,000 or more with a bank during any one day. This is also applicable on Bank DDs, Pay orders & Bankers Cheque.

• While applying for a Credit or Debit card.

• On contract for sale & purchase of financial securities worth Rs 1 Lakh.

• Payment exceeding Rs 50,000 on debentures & bonds.

• Payment of an amount of Rs 50,000 or more to a Mutual Fund for purchase of its units.

• Payment of an amount aggregating Rs.50,000 or more in a year as life insurance premium.

• It is mandatory to provide a copy of your PAN card while obtaining registration under different statutes like Excise, Service Tax, Value Added Tax (VAT) etc.,

• While filing your Income Tax Return.

• If you are staying in a rented property, you need to submit your Landlord’s PAN details to your employer to claim HRA allowance (if HRA exemption is above Rs 8,333 pm or Rs 1 Lakh pa).

• If the person with whom transaction has been entered and if Tax has to be deducted at source, then PAN will have to be given (example – your employer). If PAN is not given then TDS at the rate of 20% will be deducted.

সকলের কাছে আমার বিশেষ অনুরোধ যেখানে ID Proof দেওয়ার প্রয়োজন সেখানে PAN Card ছাড়া অন্য ID Proof যেমন Adhar Card, Driving License, Voter Card এগুলোকে Use করুন। তাছাড়াও যখনই কোনো Document কাউকে দেবেন তখনই সেখানে লিখে দিন কি Purpose এ কোন Date এ Document টি দিচ্ছেন লিখে তার পর Self Sign করুন।

লেখটি লেখার জন্য Income Tax Site এর সাহায্য নেওয়া হয়েছে। যদি আপনাদের মনে হয় এই লেখটি ভালো লেগেছে এবং কাজের যোগ্য তাহলে আপনার মতামতের মাধ্যমে তা জানাতেই পারেন।