New PAN Rules 2026: Cash Deposit Limit Raised to ₹10 Lakh, Hotel Bills to ₹1 Lakh, Property to ₹20 Lakh

New draft Income Tax Rules 2026 could make life simpler: PAN needed only after ₹10 lakh yearly cash, ₹1 lakh hotel/event bills, and ₹20 lakh property deals. Less paperwork, more common sense — explained simply.

You know that moment when you’re just trying to deposit some cash, pay for a family wedding banquet, or sell your old flat… and suddenly everyone is asking for your PAN card like you’re about to buy a yacht?Yeah. That feeling might soon get a little less annoying.

The government has just put out draft rules for the Income Tax Rules 2026, and the big theme is: “Let’s stop bothering normal people for small-ish transactions.” They’re planning to raise quite a few of those annoying PAN-quoting thresholds. Here’s what’s actually changing — explained like I’m telling you over coffee.

1. Cash at the bank — you can now breathe easier

Right now: Deposit or withdraw more than ₹50,000 in cash in a single day → PAN mandatory.
New proposal: You only need to quote PAN if your total cash deposits OR total cash withdrawals in the entire year cross ₹10 lakh (and this includes all your accounts put together).

So if you’re someone who occasionally deposits wedding gift money, business collections, or savings from a few years — you’re probably going to stay under the radar now. Huge relief.

2. Hotel stays, weddings, parties — double the breathing room

Old rule: Hotel or restaurant bill > ₹50,000 → PAN needed.
New proposal: That limit jumps to ₹1 lakh.

Booking a nice resort for the family? Organising a 25th anniversary party? Hiring a banquet hall for a corporate event? As long as the total bill stays under ₹1 lakh, no PAN card drama. Wedding planners and small hotels are going to love this one.

3. Buying or selling property — finally realistic

Current scene: Any immovable property transaction (sale, purchase, gift, development agreement) above ₹10 lakh → PAN required.
Proposed change: That threshold doubles to ₹20 lakh.With flat rates and plot prices the way they are in 2025–26, ₹10 lakh was basically nothing in most cities. Doubling it means a lot more everyday family property transfers (gifting to children, selling small ancestral land, etc.) won’t force you to quote PAN.

4. Bonus: Buying a car or bike

Old limit for motor vehicles (except two-wheelers): ₹2 lakh → PAN needed.
New limit: ₹5 lakh.So if you’re upgrading to a mid-range hatchback or compact SUV under ₹5 lakh on-road, you might skip the PAN step.

Why this actually feels good

These aren’t massive tax breaks. They’re not letting anyone hide black money.
They’re just saying: “We don’t need to track every ₹60,000 hotel booking or every ₹12-lakh property gift with the same intensity we track ₹50-lakh+ deals.”In simple words — the government is finally admitting that inflation happened, cash is still very real in India, and not every middle-class person depositing Diwali bonus money is a suspect.

Important reality check

  • These are still draft rules → not final yet
  • Public comments are being invited right now
  • Final notification will probably come later in 2025 or early 2026
  • Always double-check with your CA before you celebrate too hard

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