The Economic Times

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

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.