| S. No. | Nature of transaction | Value of transaction | Person receiving or issuing the document in relation to transaction in column (2) |
| 1 | 2 | 3 | 4 |
| 1. | Making an application to any banking company or a co-operative bank 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 to any other company or institution, for issue of a credit card. | All such transactions. | | (i) | | Manager or officer of a banking company or co-operative bank; or | | (ii) | | the principal officer of the company; or | | (iii) | | the principal officer of the institution, |
as the case may be. |
| 2. | Opening of an account with a depository, participant, custodian of securities or any other person registered under section 12(1A) of the Securities and Exchange Board of India Act, 1992 (15 of 1992). | All such transactions. | The depository, participant, custodian of securities or any other person registered under section 12(1A) of the Securities and Exchange Board of India Act, 1992 (15 of 1992). |
| 3. | Payment to the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) for acquiring bonds issued by it. | Amount exceeding Rs. 50,000. | The officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934), or of any agency bank authorised by the Reserve Bank of India. |
| 4. | Payment to a Mutual Fund for purchase of its units. | Amount exceeding Rs. 50,000. | The trustee or any other person duly authorised by the trustee of a Mutual Fund. |
| 5. | A contract for sale or purchase of securities (other than shares) as defined in section 2(h) of the Securities Contracts (Regulation) Act, 1956 (42 of 1956). | Amount exceeding Rs. 1,00,000 per transaction. | | (i) | | The principal officer of the company; or | | (ii) | | stock-broker, sub-broker, share transfer agent, banker to an issue, trustee of a trust deed, registrar to issue, merchant banker, underwriter, portfolio manager, investment adviser and such other intermediaries registered under section 12(1) of the Securities and Exchange Board of India Act, 1992 (15 of 1992), |
as the case may be. |
| 6. | Deposit with—| (i) | | a banking company or a co-operative bank 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 | | (ii) | | Post Office. |
| Cash deposits aggregating to ten lakh rupees or more in a financial year, in one or more account of a person | | (i) | | Manager or officer of a banking company or co-operative bank; or | | (ii) | | postmaster; or | | (iii) | | the principal officer of the institution, |
as the case may be. |
| 7. | Withdrawal with—| (i) | | a banking company or a co-operative bank 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 | | (ii) | | post office. |
| Cash withdrawals aggregating to ten lakh rupees or more in a financial year, in one or more account of a person | | (i) | | Manager or officer of a banking company or co-operative bank; or | | (ii) | | postmaster; or | | (iii) | | the principal officer of the institution, |
as the case may be. |
| 8. | Sale or purchase of—| (i) | | motor vehicle or vehicle, as defined in section 2(28) of the Motor Vehicles Act, 1988 (59 of 1988), which requires registration by a registering authority under Chapter IV of that Act, except ‘tractor’ as defined in section 2(44) of the said Act; or | | (ii) | | motor cycle as defined in section 2(27) of the Motor Vehicles Act, 1988 (59 of 1988). |
| Amount exceeding Rs. 5,00,000. | The person who sells the motor vehicle or motor cycle. |
| 9. | Sale or purchase, by any person, of shares of a company not listed in recognised stock exchange. | Amount exceeding Rs. 1,00,000 per transaction | The principal officer of a company issuing such shares |
| 10. | Payment to a company or an institution for acquiring debentures or bonds issued by it. | Amount exceeding Rs. 50,000 | The principal officer of a company or an institution issuing such bonds or debentures. |
| 11. | Purchase or sale or gift or joint development agreement by any person of any immovable property. | Amount exceeding twenty lakh rupees or valued by stamp valuation authority referred to in section 78, at an amount exceeding twenty lakh rupees. | Inspector-General appointed under section 3 of the Registration Act, 1908 (16 of 1908) or Registrar or Sub-Registrar appointed under section 6 of that Act. |
| 12. | Opening an account other than a time-deposit referred in Sl. No. 13 and a Basic Savings Bank Deposit Account with—| (i) | | a banking company; or | | (ii) | | a co-operative bank 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). |
| All such transactions. | | i. | | Manager or officer of a banking company or co-operative bank; or | | ii. | | the principal officer of the institution, |
as the case may be. |
| 13. | A time deposit with—| i. | | a banking company or a co-operative bank 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 | | ii. | | a post office; or | | iii. | | a Nidhi referred to in section 406 of the Companies Act, 2013 (18 of 2013); or | | iv. | | a non-banking financial company which holds a certificate of registration under section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934), to hold or accept deposit from public. |
| Amount exceeding Rs. 50,000 or aggregating to more than Rs. 5,00,000 during a financial year. | | i. | | Manager or officer of a banking company or co-operative bank; or | | ii. | | postmaster; or | | iii. | | the principal officer of the company; or | | iv. | | the principal officer of the institution, |
as the case may be. |
| 14. | Commencement of account- based relationship with an insurer as defined in section 2(9) of the Insurance Act, 1938 (4 of 1938) | All such transactions where insurance premium exceeds Rs. 50,000 during a Financial year. | The manager or officer of an insurer. |
| 15. | Payment to| i. | | a hotel or restaurant; or | | ii. | | a convention Centre; or | | iii. | | a banquet hall; or | | iv. | | any person engaged in event management, |
against a bill or bills at any one time. | Payment in cash of an amount exceeding Rs. 1,00,000. | The person issuing the document including the bill. |
| 16. | Sale or purchase by any person, of goods or services of any nature other than those specified at Sl. Nos. 1 to 15, if any. | Amount exceeding Rs. 2,00,000 per transaction. | The person issuing the document including the bill. |