Circular No. 5 [F.No.SW/3/31/2005/01-DIT(S)/2799-2800]

What this is

Circular No. 5 [F.No.SW/3/31/2005/01-DIT(S)/2799-2800] was issued by the Central Board of Direct Taxes on 14 June 2010. Its subject is Procedure for Handling Undelivered PAN Card - Regarding.

What it does

Lays down how permanent account number service providers are to handle undelivered cards. They must use both speed post and courier: a card returned undelivered by one mode is to be re-dispatched by the other, and in no circumstances is a card to be hand delivered. After all modes are exhausted, an undelivered card is to be destroyed after six months so that it is not misused. If the holder complains of non-receipt at any later time the card can be reprinted and re-dispatched to the original address, and if the address has changed the applicant must submit fresh proof of identity and proof of address as required by the Rules.

Why it was issued

It was observed that the service providers were following no standard procedure for handling undelivered cards.

Who it reaches

• Applicants whose permanent account number card was never delivered
• Applicants who have since changed address
• The permanent account number service providers

The instrument, as the Board published it

PROCEDURE FOR HANDLING UNDELIVERED PAN CARD - REGARDING
PAN Circular No 5 [F.No.SW/3/31/2005/01-DIT(S)/2799-2800], Dated : 14-6-2010

Tel. No. .23614881
Fax :011-23614881
E-mail : neerajkumar@incometaxindia.gov.in

It has "been observed that the PAN Service Providers are not following any standard procedure for handling undelivered PAN Card.
2. The PAN Service Providers are hereby directed to use Speed Post as well as Courier mode of delivery of PAN Card. The PAN Service Providers are further directed that if a PAN Card is returned undelivered by one mode of delivery then it should be re-dispatched by using the another mode of delivery i.e. if a PAN Card sent by Speed Post is returned undelivered then it should be re-sent by Courier and if a PAN Card sent by Courier is returned undelivered then it should be re-sent by Speed Post. However, under no circumstances the PAN Card should be hand delivered.
3. The PAN Service Providers are hereby directed to destroy the undelivered PAN Card (after exhausting all modes of delivery) after six months so that these PAN Cards are not misused. However, if any grievance of non-receipt of PAN Card is received from the PAN Card holder at any later period then PAN Card can be re-printed and re-dispatched at the original address (if address is changed then the PAN applicant would be required to submit fresh Proof of Identity and Proof of Address as per the Rules).

(NEERAJ KUMAR)
Joint Director of Income-tax (Systems)-I

Copy to the PAN Service Providers:-
l.Sh. Hiten Mehta,
Vice President, NSDL,
4th Floor, A Wing, Trade World,
Kamala Mills Cumpound,
Sonepati Bapat Marg, Lower Parel,
Mumbai- 400013
2.Ms. DakshaThakur,
Asst. Vice President,
UTI Technology Services Ltd.,
Plot 3, Sector 11, CBD Belapur,
Navi Mumbai - 400614

What to watch

• The six-month destruction rule means a card not collected in that period is gone, though a reprint can still be asked for.
• A reprint goes to the original address; a changed address requires fresh proof of identity and proof of address.
• Hand delivery is barred outright, so a card cannot be collected over the counter.
• This governs delivery of the card only; the number itself is allotted regardless.

Where you meet it

When an applicant has a permanent account number allotted but no card in hand and asks how to get one re-issued.

← Circular No. 1 [F. No. SW/3/3/96/01-DIT(S)/Vol IX]-2901-02  ·  Circular No. 5/2010, dated 03-06-2010 →