I have sold land and building to a non-resident. Whether I need to report the PAN of buyer in the table A1/B1 in Schedule CG?

Subject

FAQs in respect of filling-up of the Income-tax return forms for Assessment Year 2026-27

etds-answer

As mentioned in ITR form, quoting of PAN of buyer is mandatory only if tax is deducted under section 194-IA or is mentioned in the documents.