What if PAN under new series has not been allotted?
• A person can quote his General Index Register Number (GIR No.) till PAN under the new series is allotted to him. • In case of opening a Bank Account in the name of a minor who does not have any taxable income, the Permanent Account Number under the new series or GIR No. of his father or mother or guardian may be quoted. • Any person who has not been allotted a Permanent Account Number or who does not have GIR No. and who makes payment in cash or otherwise than by crossed cheque drawn on a Bank or through a credit card issued by a Bank, is required to file a declaration in Form No. 60.
