In case of certain transactions, submitting PAN no. is mandatory. However if the person doesn’t have Permanent Account Number (PAN) than he has to give form no. 60.
Along with form no. 60, the person needs to attach a copy of address proof and identity proof such as driving license, aadhar card, passport etc. A list of the documents allowed as address proof and identity proof is attached to the form. Form no. 60