Procedure Formats and Standards for issue of Physical and e-PAN by Income Tax Department or Authorised PAN Service providers
In pursuance of the 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 the Principal Director General of Income Tax (Systems) has laid down the following procedure. formats and standards for issue of Permanent Account Number (PAN):
| S. No. | Issuing Authority/Agency | Procedure for issue of PAN | formats and standards |
| 1 | Director of Income Tax (Systems) or respective Commissioner of Income Tax (Computer Operations) | Physical Mode | Black and white and laminated PAN |
| 2 | Authorised PAN Service providers (i.e. NSDL / UTITSL) | Physical Mode | Coloured, laminated and credit card sized PAN with one or more security feature of only hologram and QR code /enhanced QR code with demographic as well as biometric information |
| 3 | Electronic mode (epan) | PAN issued electronically in PDF format with enhanced QR code (with demographic as well as biometric information) and digitally signed |
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