Sec 194N threshold limit

threshold limit of sec 194N is of per bank account or aggregate withdrawal from all the bank account ? like if assessee have 3 bank account does the threshold limit is 3 crore?
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Quick Summary
This discussion clarifies the threshold limit for Section 194N. It's confirmed that the limit applies to the aggregate withdrawal across all bank accounts held by an individual or entity under a single PAN, not on a per-account basis. The number of bank accounts or the banks themselves do not alter this consolidated limit.

It is per holder/PAN per bank (all branches), including all accounts.

If assessee have one account in sbi and one in icici then what will be the threshold limit?
No matters for number of bank account. limit is consolidated. Not for separate.
Sec 194 N IS NOT SPECIFICALLY FOR INDIVIDUALS
Is
it correct Mr Sabyasachi Mukherjee,????????

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