ign country of an amount exceedingtwenty five thousand rupees at any one time.3.2 Rule 114B allows persons who have applied for allotment of PAN but have not been allottedthe same to quote their General Index Register Number till such time as PAN is allotted to them.Further under third proviso to Rule 114B any person, who has not been allotted a PAN or whodoes not have a General Index Register Num