pan for fdr of more than 50000

dear friends is it necessary to provide pan to bank in case of fdr of more than 50000 through my saving account with the bank. can u pls give me the section for the same. moreover if a person's income is less than the maximum income not taxable under income tax act and he has no pan then what he haS TO DO TO GET THE FDR PREPARED .

THANKS IN ADVNACE