In India, SIM cards are not sold without KYC. Hence, for example, if Mr.A buys SIM cards (ofcourse upon doing the KYC) and Mr.A does not personally and does not closely know Mr.B, but offers that Mr.B the availability to receive SMS verification codes for Paypal or whatever, and Mr.B does some really shitty shit (fraud) with those Paypal or whatever accounts and then if incase the law enforcement gets involved (due to fraud being reported), this would mean that Mr.A will get into some really shitty soup !!!
Just my casual realistic observation. However, ofcourse nonetheless, anyone is most welcome to respond to your requirement.