State and find out in which of the following transactions quoting of PAN is not compulsory/mandatory?

(A) Payment in cash in connection with travel to any foreign country of an amount exceeding ₹50,000 at any one time

(B) Contract for sale/purchase of securities exceeding ₹1,00,000

(C) Sale/Purchase of any immovable property valued at ₹10 lakhs or more and valued by the stamp valuation authority under section 50C at an amount exceeding ₹10 lakhs

(D) Sale or purchase, by any person of goods or services of any nature other than those specified where amount exceeding ₹1,00,000 per transaction