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The Principal Director General of Income-tax (Systems) specifies the procedure, formats, and standards for the issue of a Permanent Account Number in physical and electronic modes. The authority details physical card specifications for the Director of Income-Tax (Systems), respective Commissioner of Income Tax (PAN Operations), and authorized permanent account number service providers. The authority also establishes the electronic mode e-PAN format in PDF with digital signatures. The Director of Income-Tax (Systems), respective Commissioner of Income Tax (PAN Operations), and authorized service providers follow these standards to ensure secure capture and transmission of data.
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F.No. ADG(S)-II/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 No. 7 of 2018 New Delhi, 27th of December, 2018
Subject :- Procedure, Formats and Standards of issue of Permanent Account Number (PAN).
Amended Sub-rule (6) to rule 114 of Income-tax Rules, 1962 notified vide notification G.S.R. No. 1128(E) dated 19.11.2018 states that :- " (6) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the formats and standards alongwith procedure, for the application or documents filed under sub-rule (4), information extraction and number in sub-rule (5) and issue of permanent account number, ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, ursuing and verification policies in relation to PAN issuing application, a/so for document of permanent account number, intimation of number and issue of permanent account number,."
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 Principal 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/ agency | Procedure for Issue | Formats and standards for issue of permanent account number | |
|---|---|---|---|---|
| Physical mode | Electronic mode | |||
| 1. | Director of Income-Tax (Systems) or respective Commissioner of Income Tax(PAN Operations) | Physical mode | - | Black & white and laminated permanent account number card |
| 2. | Authorised permanent account number service provider | 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). |
| 3. | - | - | Electronic mode (e-PAN) | Permanent account number issued electronically in PDF format with enhanced QR code (having demographic as well as biometric information) and digitally signed (class 2 or class 3) by issuing agency as per Information Technology Act, 2000 which provides for legal recognition of electronic records with digital signatures |
(S. K. Dash) Pr. Director General of Income-tax(Systems) New Delhi.
