New rules regarding cash deposits over 20 lakhs in a year made PAN and Aadhar details mandatory

New Rules and regulations currently set by the Board of Direct Taxes (CBDT) states that individuals looking to deposit more than ₹ 20 lakh a year will now need to present their PAN details and their Aadhar card mandatorily.

The government had earlier in the year modified cash limit regulations in an effort to crack down on unauthorised and unreported cash transactions. A harsh penalty of up to 100% of the amount paid or received is imposed for paying or receiving cash over the established limitations.

When depositing cash, there used to be a cap of 50,000 per day before people had to provide PAN information, but the income tax authority had not established an annual cap.

However, under the new rules, substantial cash withdrawals and deposits must be accompanied by PAN and Aadhaar information to establish trackable details for transactions involving one or more banks and large sums of money in a single year.

“Everyone shall quote his permanent account number or Aadhaar number, as the case may be, in documents pertaining to a transaction specified in column (2) of the Table below, and every person specified in column (3) of the said Table, who receives such document, shall ensure that the said number has been duly quoted and authenticated,” the CBDT stated in its notice dated May 10.

Anyone without a PAN must apply for one at least seven days before making any transactions worth more than 50,000 per day or 20 lakh per fiscal year.

Over the past few years, the Income Tax department has been revising and amending rules along with other Central government departments to lessen the danger of financial fraud, illegal money transfers, and other money crimes.

To prevent the use of cash in high-value transactions, the government also makes it illegal to receive cash worth more than 2 lakh rupees. So, even from close family, a person is not allowed to accept more than 2 lakh in cash.

To combat black money, the government has imposed a number of restrictions on cash transactions under the new rules and regulations.

Let’s look at a few monetary transactions that could result in dire consequences:

Cash transactions over 2 lakh are not allowed for any reason, according to Indian income tax legislation.

1. For instance, you must use a cheque, credit card, debit card, or bank transfer to pay for a single purchase of gold jewellery costing 3 lakh.
2. Regardless of whether you receive money from a family member or not, you must abide by this rule.
3. To prevent high-value transactions from using cash, the government forbids anyone from receiving cash worth more than 2 lakh. Therefore, even from close family members, a person cannot accept more than 2 lakh in cash in a single day.

4. One cannot receive even a financial present from one giver totaling more than 2 lakh at one time. If someone breaks this rule by accepting cash exceeding 2 lakh, they risk paying a fine equal to the cash they took in.
5. Be careful not to pay for your health insurance with cash when doing your tax planning. Cash insurance premium payments do not qualify for the Section 80D deduction for taxpayers. It must be carried out using the financial system.
6. The total amount of monetary advances from friends or financial institutions cannot exceed 20,000. The repayment of debt is subject to the same rule. A financial channel must be used to repay a loan for 20,000.

7. The most cash that can be used in a real estate deal is also 20,000. Even if a seller takes an advance, the limit stays the same.
8. Taxpayers who are self-employed are not permitted to deduct any expenses that exceed 10,000 if they were made in cash to a single individual in a single day. The law sets a higher limit of 35,000 as the amount that can be paid to a transporter.

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