Revised post office transaction norms based on New Income-tax Rules, 2026: PAN mandatory for these transactions; more rules explained

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The Department of Posts now mandates quoting Permanent Account Number (PAN) for specified transactions. Individuals without a PAN must submit Form No. 97 with complete details. These changes, part of the Income-tax Rules, 2026, also introduce Form 121 to replace Forms 15G and 15H for TDS exemption claims.