Document text
F.No. AD(;(S)-lIcasc of doing husiness_ c-PAN/20 17-18/Part
Government of India
Ministry of Finance
Ccntral Board of Direct Taxes
Directorate of Incomc-tax(Svstcms)
-1
Notification -r of 20 18.
Ne\\ De lhi. 27th of December. 2018
SlIhj,'CI :- Procedure. Formats and Standards of issue of Permanent Account Number (PAN).
/\lllcnded Sub-rule (6) to rule II-l of Incolll': l~x Rules. 1962 notified vide- notitication Ci .S.R. No.
I l e8( F) dalcd 19.1 1.20 I R. sla'es ,ha' :-
" If)) the f'rill eipill Dirr:c/oJ" CJe17l'}'a/ (!I '!llco/llf!- lax f.\'ysll'IIIS) or Direclo},-( jellt>r,,1 o,.hll.'oml'-Iux (.\\SI(,IIIS) .\110/1
\]l('l'UI' ,III.: fflr/n u ls (llId x/undo,.d", u/OII,,>-:Wif" ,wucec/un.: . .fiJI' fhe n'r~licali()11 (~r dOf."lIlU(,I1/S /iled Il'ilil Ihe
"1)1 )lh't lfioll lIIlth,,. suh-rll/e (-I), infimalion (~(..raclhtl£lr IlIJlJlher in .Hlh-rull! (5; {mel issue.' (!J'perIllOI/('1I1 (/el'OIlIlI
"lImh{".,,Ii,,. el1suring seetin.' CU/,lJlrl' (J}}(11J"lJI1S1I1issioJl (!fdala in sll~ 'h forlllal Lind s(alldal'ds Llild shaff a/so he
J'l'.\'/Jol/.\jh/e j {)J' l'l 'oh-ill,l!. (lilt.! im/,/ellll'l1fillg ({Jl/w()/Jrillfl' SeCl/l'i fy, un'lIin.1l und I'l'fl'i!!,'ul e nlidcs ill rclafion /0
/I /1'1/ is J I i Ilg (!t', hL' (11'1'/ ieat i ()) I .Ii )/'IIIS ,Ii Jr u II ()/III('I/l ()( l h'I'IIIWlt'11f an-'( JIm/ Humher. il1l i mal if JI1 (IF,'" tlll/WUI' I1Ilmha
olld isslIe (!FI1alllam:1lf an'IIl/lIt numhcI', ..
,
In l:':\crcise of the powers dekgatl:d by the Central Board of Direct Ta\cs vide above noti ficalic)Jl
G,S.R . No.1 128(F) dat~d 19.1 1.201R. thl".· Principal Director General of In comc-tax(Syst~ m s ) lays down the
rrncedurc, formats alld standards for isslIc or pennanent aCCOlllll number as under :-
i S.N". f"suing :luthOl'it)·/ agene),
jp;
, Proccdur;- for I Formats and standards for iss;;-;-of permane-.;ti
,
1
ISSIIe
of 1 account number
1
l-
1 .. __ ._. ____ 1 ~;~;:~:e:~mber !
___
1
I
i Din.:ctor
or
IIl('om ~- I;] .'\ -rPh) siL'al modt:'
I iliad & white and laminated permanent accoum!
I
I (SyslC'IllS)
or
I'I".'specli vc I
I nUlllber card
I
!.
! Commissioner of hH.:ome- !
J
I
I _
l 'a\IColl1J1l!.l.er Operalions)--J-____
_ _ _ _ ___ . __ I
r::: I AlItllnrised
p~rmal1~111 1 Physical mode
I Coloured.
laminated
and
credit
card
siLed I
I
I account
number
service ,
permanent account 1l11ll1hcl' card as per approved I
I
I provider
I
I design and spl:!citications ha vi ng nile or morc J
I
I
I
I security fealures of only hologram or hologram i
!
1
I and QR codc
. enimnccd QR codcl hm;nl,'
~. _ , --J
(
de~raphic as \1,'('11 as biometric infonn31ion).
,
, '\
)
I Electronic
mode I' :enl1a[~e~t accoLl r~t number isslied clcClro nic~II)11
I
1
I ("PAN)
1"1 PDc (ormal \\'th enhanced QR code Ihavmg
I
I
demo~r~phic ~ s \\1".'11 as biomelric ~nfon~ali~lIl) I
:
, and digitally signed ( class 2 or class .) ) h) ISSUlIlg I
I
I
, agency as per Informat ion Technology Act. 2000 I
I
I
I \\'hich provides tor legal recognition of" electron; I".' ,
I
-.1__
--L ____
i 1\:cor(1s \vith digital s i~ture~
__ _ _ _ ___ .-.l
s~
(S. K. Dash)
P'r. Director General of Incomc-tax(S~'st{'ms)
New Delhi.
