| Sr. No.
|
Class of Person |
Nature
and Value of transaction |
| 1. |
A banking company to which the Banking
Regulation Act, 1949 (10 of 1949), applies (including any bank
or banking institution referred to in section 51 of that Act) |
Cash deposits aggregating to
ten lakh rupees or more in a year in any savings account of
a person maintained in that bank. |
| 2. |
A banking company to which the Banking
Regulation Act, 1949 (10 of 1949), applies (including any bank
or banking institution referred to in section 51 of that Act)
or any other company or institution issuing credit card. |
Payments made by any person
against bills raised in respect of a credit card issued to that
person, aggregating to two lakh rupees or more in the year. |
| 3. |
A trustee of a Mutual Fund or such
other person managing the affairs of the Mutual Fund as may
be duly authorised by the trustee in this behalf. |
Receipt from any person of an
amount of two lakh rupees or more for acquiring units of that
Fund. |
| 4. |
A company or institution issuing
bonds or debentures. |
Receipt from any person of an
amount of five lakh rupees or more for acquiring bonds or debentures
issued by the company or institution. |
| 5. |
A company issuing shares through
a public or rights issue. |
Receipt from any person of an
amount of one lakh rupees or more for acquiring shares issued
by the company. |
| 6. |
Registrar or Sub-Registrar appointed
under section 6 of the Registration Act, 1908. |
Purchase or sale by any person
of immovable property valued at thirty lakh rupees or more.
|
| 7. |
A person being an officer of the
Reserve Bank of India, constituted under section 3 of the Reserve
Bank of India Act, 1934, who is duly authorized by the Reserve
Bank of India in this behalf. |
Receipt from any person of an
amount or amounts aggregating to five lakh rupees or more in
a year for bonds issued by the Reserve Bank of India. |
