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The Director General of Income-tax (Systems) specifies the procedure, formats and standards for the issue of Permanent Account Number in physical and electronic modes. The Assistant or Deputy Director of Income Tax (Systems) - 1(5) issues the physical card as a coloured, laminated and credit card sized document with security features. The authority issues the electronic document in PDF format. A digital signature of class 2 or class 3 signs the electronic document according to the Information Technology Act, 2000.
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F.No. ADG(S)-l/ease of doing business_e-PAN/2017-18/Part Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax{Systems) Notification .1 of 2021. New Delhi,o&eb.2021 Subject :- Procedure, Formats and Standards of issue of Permanent Account Number (PAN). In supersession of notification No. 7, dated 271/12/2018 and in exercise of the powers delegated by the Central Board of Direct Taxes vide above notification G.S.R. No. 1128(E) dated 19.11.2018, the Director General of Income-tax(Systems) lays down the procedure, formats and standards for issue of permanent account number as under ;-
| S. No. | Issuing authority | Procedure for issue of permanent account number | Formats and standards for issue of permanent account number |
|---|---|---|---|
| 1. | Assistant/Deputy Director of Income Tax (Systems) -1(5) | Physical mode | Coloured, laminated and credit card sized permanent account number card as per approved design and specifications having one or more security features of only hologram or hologram and QR code enhanced QR code (having demographic as well as biometric information). |
| Electronic mode (ePAN) | Electronic document in PDF format with enhanced QR code (having demographic as well as biometric information) |
