Trader
2616 Points
Joined August 2009
Foreign Travel payments in cash to travel agent, airline, purchase of currency exceeding Rs. 25000, Payment to Hotels over Rs.25000 at a time (by any mode) require PAN. Government can specify more transactions wherein you have to compulsorily quote PAN. If there is no PAN, you are liable to collect Form No. 60 that also requires a voter card, driving license or other identifying document to be attached.
Therefore if a person pays in cash and does not provide PAN when above 25000, you take signature on form 60 and attach xerox of his passport that he will in any case give for foreign travel. This will be sufficient to furnish to department if there is no PAN