Notification No. 1 of 2021

What this is

Notification No. 1 of 2021 was published on 8 February 2021. Its subject is Of 2021 procedure formats and standards of issue of permanent account number PAN.

What it does

In supersession of an earlier notification of December 2018, and in exercise of the powers delegated by the Central Board of Direct Taxes vide G.S.R. 1128(E) dated 19 November 2018, the Director General of Income-tax (Systems) lays down the procedure, formats and standards for the issue of a permanent account number. The Assistant or Deputy Director of Income Tax (Systems) is named as the issuing authority. In the physical mode the card is a coloured, laminated, credit card sized permanent account number card of the approved design and specifications, carrying one or more security features, either a hologram alone or a hologram with an enhanced QR code holding demographic as well as biometric information. In the electronic mode the e-PAN is an electronic document in PDF format with the same enhanced QR code, and it is to be signed with a class 2 or class 3 digital signature under the Information Technology Act, 2000, which gives legal recognition to electronic records bearing digital signatures.

Who it reaches

• Applicants for a permanent account number, in physical or electronic mode
• The Directorate of Income-tax (Systems) as issuing authority
• Persons and institutions verifying a permanent account number card or an e-PAN
• Service providers printing and despatching the cards

The instrument, as the Board published it

F.No. ADG(S)-l/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 .1 of 2021.
New Delhi,o&eb.2021
Subject :- Procedure, Formats and Standards of issue of Permanent Account Number (PAN).
In supersession of notification No. 7, dated 271/12/2018 and 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
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 | Procedure for issue of permanent account number | Formats and standards for issue of permanent account number |
|---|---|---|---|
| 1. | Assistant/Deputy Director of Income Tax (Systems) -1(5) | 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). |
| 2. | | Electronic mode (ePAN) | Electronic document in PDF format with enhanced QR code (having demographic as well as biometric information) |

2. The digital Signature of class 2 or class 3 will be used for Signing of e-PAN as per Information
Technology Act, 2000 which provides for legal recognition of electronic records with digital
signatures.

From when

8 February 2021.

What to watch

• The notification supersedes the earlier notification of December 2018, so the procedure under that notification no longer governs.
• The enhanced QR code carries biometric as well as demographic information, which is a change in what the card and the e-PAN hold.
• The e-PAN is valid as an electronic record only with a class 2 or class 3 digital signature under the Information Technology Act, 2000.
• The extract stops after the paragraph on digital signatures, so anything the notification says beyond that point is not available here; the scan also garbles the day of the month and the date of the superseded notification.

Where you meet it

In applying for a permanent account number and in the card or e-PAN received, and wherever a permanent account number card is produced and its security features are checked.

← Notification No. 5/2021 [F. No. 225/02/2021 –ITA-II] / SO 640(E)  ·  Notification No. 04/2021/ F.No. IT(A)/01/2020-TPL / S.O. 471(E) →