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 |
Section 148 of Income Tax Act after 01.04.2021, does not even require recording reason to believe. In a recent judgment,…
Income Tax Department, Lucknow is hiring Young Professional for assisting the Departmental Officers posted in various benches of ITAT, Lucknow…
Burden of proof is on assessee to adduce cogent evidence that land sold was an agricultural land – Supreme Court…
Civil Court decreed refund of security deposit of VAT era as in GST Regime there is no requirement of security…
Pursuing remedy through rectification application u/s 154 within time, is a reasonable cause for condonation of delay in filing of…
ITAT allows depreciation on highway project awarded on DBOT basis In a recent judgment, ITAT Delhi allows depreciation on highway…