📋 Income Tax Rules 2026 | Rule 158
PAN Allotment: Section 262 & Rule 158
Forms 93 · 94 · 95 · 96 — Complete Guide
A structured, section-wise breakdown of the new PAN application framework under the Income Tax Act 2025 and Income Tax Rules 2026 — mandatory forms, time limits, documents, Aadhaar compliance & more.
The Income Tax Rules 2026, notified on 20 March 2026, bring in a completely revamped PAN allotment framework. Under Section 262 of the Income Tax Act 2025, certain persons are mandatorily required to obtain a Permanent Account Number (PAN). The procedure, forms, time limits, and documents are governed by Rule 158 of the Income-tax Rules 2026. Four brand-new forms — Form 93, 94, 95, and 96 — replace the earlier Form 49A/49AA, catering to Indian individuals, Indian entities, foreign individuals, and foreign entities respectively.
This article covers every sub-rule of Rule 158, all four forms in full detail, the complete document matrix, fee structure, Aadhaar compliance obligations, and the DGIT (Systems) control framework — with flowcharts and structured tables throughout.
1 Complete Flowchart — Section 262 → Rule 158 → Forms → PAN Allotment
End-to-end PAN application journey from obligation to compliance
▶ START
↓
Does the person fall under Section 262 conditions?
(Income limit / Business turnover / Return filing / TDS-TCS / Entity transaction / Director-Partner-Karta / Intended transaction)
↓
✅ YES — Mandatory PAN
❌ NO — Optional allowed
Mandatory PAN Application Required
Optional Application Permitted
↓
Choose Applicable Form [Rule 158(1)]
↓
Form 93
Indian Individual
Indian Individual
Form 94
Indian Entity
Indian Entity
Form 95
Foreign Individual
Foreign Individual
Form 96
Foreign Entity
Foreign Entity
↓
Prepare Documents [Rule 158(8)]
Identity + Address + DOB/Date of Incorporation
Identity + Address + DOB/Date of Incorporation
↓
Submit Application
↓
🌐 Online
(Protean / UTIITSL)
(Protean / UTIITSL)
🏢 Physical PAN Centre
📋 CAF
(MCA/SEBI cases)
(MCA/SEBI cases)
↓
Verification Stage
Document validation by PAN Service Provider
Document validation by PAN Service Provider
↓
Data Transmitted to Income-tax Department
↓
🎉 PAN Generated
↓
📬 PAN Card — Physical Dispatch
📧 e-PAN — Electronic Delivery
↓
POST-ALLOTMENT COMPLIANCE
↓
Aadhaar Linking — Mandatory [Rule 158(9)]
↓
✅ Linked — PAN Active & Operative
❌ Failure → ₹1,000 Fee + PAN Inoperative
↓
⏹ END
2 Trigger Analysis — Section 262 vs Rule 158
Mandatory PAN obligations and their coverage under Rule 158(7)
| # | Trigger (Section 262) | Covered in Rule 158(7)? | Meaning / Implication |
|---|---|---|---|
| 1 | Income exceeds exemption limit | ✅ Yes | Mandatory PAN required |
| 2 | Business turnover > ₹5 lakh | ✅ Yes | Mandatory PAN required |
| 3 | Return filing required | ✅ Yes | Mandatory PAN required |
| 4 | TDS / TCS income | ✅ Yes | Mandatory PAN required |
| 5 | Entity transaction ≥ ₹2.5 lakh | ✅ Yes | Mandatory PAN required |
| 6 | Director / Partner / Karta etc. | ✅ Yes | Mandatory PAN required |
| 7 | Intended transaction (future) | ✅ Yes | PAN must be obtained before transaction |
3 Time Limit Matrix [Rule 158(7)]
Deadlines for PAN application based on person/trigger category
| # | Person / Trigger Category | Time Limit for PAN Application |
|---|---|---|
| 1 | Income exceeds exemption limit | 31 May of the following year |
| 2 | Business turnover > ₹5 lakh | Before the end of the relevant year |
| 3 | Return of income filer | Before the end of the relevant year |
| 4 | TDS / TCS recipient | Before the end of the relevant year |
| 5 | Entity transaction ≥ ₹2.5 lakh | 31 May of the following year |
| 6 | Responsible person (Director/Partner/Karta etc.) | 31 May of the following year |
| 7 | Intended future transaction | 7 days before the transaction |
4 Form Selection Framework [Rule 158(1)]
Identify your correct PAN application form based on applicant type
93
Form No. 93 · [See Rule 158]
Indian Individual
Citizen of India — Resident or Non-Resident Indian (NRI)
94
Form No. 94 · [See Rule 158]
Indian Entity
Company, LLP, Firm, Trust, HUF, BOI, AOP, AJP, Local Authority incorporated/formed in India
95
Form No. 95 · [See Rule 158]
Foreign Individual
Individual who is not a Citizen of India — Foreigner / PIO / OCI
96
Form No. 96 · [See Rule 158]
Foreign Entity
Company / entity incorporated or formed outside India
Official Gazette Forms — IT Rules 2026
Download PAN Application Forms
Extracted directly from the Gazette of India Extraordinary notification dated 20 March 2026. Click any form below to download the official PDF.
93
Form No. 93
Indian Individual (Citizen)
Pages 571–574 · 4 pages
Download PDF
94
Form No. 94
Indian Entity (Company/LLP/Trust etc.)
Pages 575–577 · 3 pages
Download PDF
95
Form No. 95
Foreign Individual (Non-Citizen)
Pages 578–580 · 3 pages
Download PDF
96
Form No. 96
Foreign Entity (Outside India)
Pages 581–583 · 3 pages
Download PDF
Source: Income Tax Rules 2026 · Gazette of India Extraordinary · Notified 20-03-2026 · [See Rule 158]
FORM 93
Application for Allotment of Permanent Account Number
For an Individual being a Citizen of India · [See Rule 158]
Photograph required: Recent colour photo 4.5 cm × 3.5 cm with Sign / Left Thumb Impression across the photograph.
Part A — Personal Information
Q1
Full Name
First, Middle & Last — no abbreviations (Note 1 & 2)
Q2
Gender
Male / Female / Transgender
Q3
Date of Birth
dd/mm/yyyy
Q4
Aadhaar Number
Refer Note 3 — mandatory field
Q5
Residence Address
Country, Building, Road, PIN, PO, Area, District, State
Q6
Office Address
If applicable
Q7
Residential Status
Resident / Non-resident / Resident but not ordinarily resident (Note 4)
Q8
Passport Number
Mandatory for Non-Resident / Resident but not ordinarily resident
Q9
TIN (Country of Residence)
Taxpayer Identification Number, if any
Contact Details (Q10): (i) Mobile Number with Country Code — mandatory | (ii) Email ID — mandatory | (iii) Landline with STD Code (optional)
Part B — Source of Income
Q11
Source of Income (Select one or more)
(i) Salary (ii) Business/Profession (iii) House Property (iv) Capital Gains (v) Other Sources (vi) No Income
Part C — Details of Parents
Q12
Whether mother/father is single parent?
Yes / No
Q13
Father’s Name
Full name without abbreviations
Q14
Mother’s Name
Full name — mandatory (Note 1)
Q15
Name to print on PAN card
Father / Mother (select one)
Part D — Assessing Officer (AO Code)
Q16(i)
Area Code
Q16(ii)
AO Type
Q16(iii)
Range Code
Q16(iv)
AO Number
Part E — Representative Assessee (if applicable) [Note 5]
Mandatory for persons under Section 303(1)(b), Non-Resident Indians, and Resident but not ordinarily resident persons. Indian address of RA is compulsory.
Q17
RA Name
Q18
RA PAN (if any)
Q19
RA Aadhaar (if PAN not available)
Q20
RA Address
Q21
RA Contact Details
Mobile, Email, Landline
Part F — Communication Address
Q22
Address for Communication
(i) Residence (ii) Office (iii) Representative Assessee Address
Part G — Declaration & Verification
Q23
Documents — Applicant
Proof of Identity (A-1), Proof of Address (A-2), Proof of Date of Birth (A-3)
Q24
Documents — RA (if applicable)
Proof of Identity (A-1), Proof of Address (A-2)
Declaration: “I, …, in the capacity of … (Self or Representative Assessee) do hereby declare that what is stated above is true to the best of my knowledge and belief.”
+ Declaration that applicant does not already possess PAN (liability under ITA 2025 if false).
Signature or Left Hand Thumb Impression required.
+ Declaration that applicant does not already possess PAN (liability under ITA 2025 if false).
Signature or Left Hand Thumb Impression required.
Official Form PDF (IT Rules 2026 — Gazette Notification)
Download Form 93 PDF
FORM 94
Application for Allotment of Permanent Account Number
For an Indian Company / Entity incorporated in India / Unincorporated Entity formed in India · [See Rule 158]
Part A — Entity Information
Q1
Full Name of Entity
As per registration document (Note 1)
Q2
Date of Incorporation / Agreement / Partnership or Trust Deed / Formation of BOI or AOP
dd/mm/yyyy
Q3
Office Address
Q4
Communication Address
Country, Building, Road, PIN, PO, Area, District, State (Note 2)
Q5
Status / Category
HUF / Company / Firm / AOP / BOI / Local Authority / AJP / Government / Trust / LLP (Note 3)
Q6
Registration Number
CIN for Company, LLPIN for LLP etc. Mandatory for Company & LLP (Note 4)
Contact Details (Q7): (i) Mobile Number with Country Code — mandatory | (ii) Email ID — mandatory | (iii) Landline with STD Code (optional)
Part B — Source of Income
Q8
Source of Income (Select one or more)
(i) Salary (ii) Business/Profession (iii) House Property (iv) Capital Gains (v) Other Sources (vi) No Income
Part C — Assessing Officer (AO Code)
Q9(i)
Area Code
Q9(ii)
AO Type
Q9(iii)
Range Code
Q9(iv)
AO Number
Part D — Representative Assessee / Authorized Representative [Note 5]
Details of Representative Assessee or Authorized Representative having an Indian address are mandatory in Part D.
Q10
RA / AR Name
Q11
PAN of RA / AR (if any)
Q12
Aadhaar of RA / AR (if PAN not available)
Q13
Address of RA / AR
Q14
Contact Details (Mobile, Email, Landline)
Part E — Declaration & Verification
Q15
Documents — Entity
Proof of Identity (A-1), Proof of Address (A-2), Proof of Date of Incorporation / Agreement / Partnership or Trust Deed / Formation of BOI or AOP (A-3)
Q16
Documents — RA / AR
Proof of Identity (A-1), Proof of Address (A-2)
Declaration by Representative Assessee / Authorized Representative on behalf of the Entity. Signature / Left Hand Thumb Impression + Name + Designation required.
Official Form PDF (IT Rules 2026 — Gazette Notification)
Download Form 94 PDF
FORM 95
Application for Allotment of Permanent Account Number
For an Individual not being a Citizen of India · [See Rule 158]
Photograph required: Recent colour photo 4.5 cm × 3.5 cm with Sign / Left Thumb Impression across the photograph. Citizenship types covered: Foreigner / Person of Indian Origin (PIO) / Overseas Citizen of India (OCI).
Part A — Personal Information
Q1
Full Name
First, Middle & Last — no abbreviations (Note 1)
Q2
Gender
Male / Female / Transgender
Q3
Date of Birth
dd/mm/yyyy
Q4
Aadhaar Number (if any)
Q5
Country of Citizenship
Q6
Citizenship Type
Foreigner / PIO / OCI
Q7
Passport Number (if any)
Q8
TIN in Country of Residence
Q9
Residence Address
Country/Region, Building, Road, PIN, PO, Area, District, State (Note 2)
Q10
Office Address
Contact Details (Q11): (i) Mobile Number with Country Code — mandatory | (ii) Email ID — mandatory | (iii) Landline with Country/ISD Code and STD Code (optional)
Part B — Source of Income
Q12
Source of Income (Select one or more)
(i) Salary (ii) Business/Profession (iii) House Property (iv) Capital Gains (v) Other Sources (vi) No Income
Part C — Details of Parents
Q13
Single Parent?
Yes / No
Q14
Father’s Name
Full name (Note 1)
Q15
Mother’s Name
Full name — mandatory (Note 1)
Q16
Name to print on PAN card
Father / Mother
Part D — Assessing Officer (AO Code)
Q17(i)
Area Code
Q17(ii)
AO Type
Q17(iii)
Range Code
Q17(iv)
AO Number
Part E — Representative Assessee (if applicable) [Note 3]
Address of RA in India is mandatory (except FPIs and Minors) wherever RA details are filled.
Q18
RA Name
Q19
RA PAN (if any)
Q20
RA Aadhaar (if PAN not available)
Q21
RA Address (India)
Q22
RA Contact Details
Mobile, Email, Landline
Part F — Communication Address
Q23
Address for Communication
(i) Residence (ii) Office (iii) Representative Assessee Address
Part G — Declaration & Verification
Q24
Documents — Applicant
Proof of Identity (A-1), Proof of Address (A-2), Proof of Date of Birth (A-3)
Q25
Documents — RA (if applicable)
Proof of Identity (A-1), Proof of Address (A-2)
Signature or Left Hand Thumb Impression + Name + Designation required.
Official Form PDF (IT Rules 2026 — Gazette Notification)
Download Form 95 PDF
FORM 96
Application for Allotment of Permanent Account Number
For an Entity incorporated outside India / Unincorporated Entity formed outside India · [See Rule 158]
Part A — Entity Information
Q1
Full Name of Entity
In full (Note 1)
Q2
Date of Incorporation / Agreement / Partnership or Trust Deed / Formation
dd/mm/yyyy
Q3
TIN in Country of Residence
Taxpayer Identification Number
Q4
Office Address
Q5
Communication Address
Country, Building, Road, PIN, PO, Area, District, State (Note 2)
Q6
Status / Category
HUF / Company / Firm / AOP / BOI / Local Authority / AJP / Government / Trust / LLP (Note 3)
Q7
Registration Number (if any)
For Company, Firm, LLP, AOP, BOI, AJP, Trust
Contact Details (Q8): (i) Mobile Number with Country Code — mandatory | (ii) Email ID — mandatory | (iii) Landline with Country/ISD Code and STD Code (optional)
Part B — Source of Income
Q9
Source of Income (Select one or more)
(i) Salary (ii) Business/Profession (iii) House Property (iv) Capital Gains (v) Other Sources (vi) No Income
Part C — Assessing Officer (AO Code)
Q10(i)
Area Code
Q10(ii)
AO Type
Q10(iii)
Range Code
Q10(iv)
AO Number
Part D — Representative Assessee / Authorized Representative [Note 4]
Indian address of RA / AR is mandatory (except FPIs). Foreign Portfolio Investors may provide Passport if PAN and Aadhaar not available.
Q11
RA / AR Name
Q12
PAN of RA / AR (if any)
Q13
Aadhaar / Foreign Passport of RA / AR (if PAN not available)
Q14
Address of RA / AR
Q15
Contact Details (Mobile, Email, Landline)
Part E — Declaration & Verification
Q16
Documents — Entity
Proof of Identity (A-1), Proof of Address (A-2), Proof of Date of Incorporation / Agreement / Partnership or Trust Deed / Formation of BOI or AOP (A-3)
Q17
Documents — RA / AR
Proof of Identity (A-1), Proof of Address (A-2)
Declaration by RA / AR. Signature / Left Hand Thumb Impression + Name + Designation required.
Official Form PDF (IT Rules 2026 — Gazette Notification)
Download Form 96 PDF
5 Form Structure — What You Actually Fill
Common fields and their capture purpose across all four forms
| Section | Details Captured | Forms |
|---|---|---|
| Personal Information | Name, DOB / Date of Incorporation | All four forms |
| Contact Details | Mobile Number, Email ID — mandatory; Landline — optional | All four forms |
| Source of Income | Salary / Business / House Property / Capital Gains / Other / Nil | All four forms |
| Parent Details | Father’s Name, Mother’s Name (mandatory), Single Parent flag, Name on PAN card | Form 93, 95 |
| AO Code | Area Code, AO Type, Range Code, AO Number (Jurisdiction) | All four forms |
| Representative Assessee / AR | RA Name, PAN/Aadhaar, Indian Address, Contact Details | All four forms (mandatory for NRI/Non-Citizen) |
| Communication Address | Residence / Office / RA Address (select one) | Form 93, 95 |
| Registration Number | CIN, LLPIN, etc. (mandatory for Company & LLP) | Form 94, 96 |
| Status / Category | HUF / Company / Firm / AOP / BOI / LA / AJP / Govt / Trust / LLP | Form 94, 96 |
| Citizenship / TIN | Country of Citizenship, Citizenship Type (Foreigner/PIO/OCI), TIN abroad | Form 95, 96 |
| Declaration | Signature or Left Hand Thumb Impression, Name, Designation | All four forms |
6 Document Architecture [Rule 158(8)]
Three-pillar document requirement for PAN application
| Annexure | Category | Purpose |
|---|---|---|
| A-1 | Proof of Identity | Who you are |
| A-2 | Proof of Address | Where you exist |
| A-3 | Proof of DOB / Date of Incorporation | Legal existence (age / formation) |
Individual — Indian Citizen (Form 93)
| Type | Accepted Documents |
|---|---|
| Identity | Aadhaar, Passport, Driving Licence, Voter ID |
| Address | Utility bills, Bank statement |
| DOB | Birth certificate, Passport, Matriculation certificate |
Non-Individual — Indian Entity (Form 94)
| Entity | Primary Document |
|---|---|
| Company | Certificate of Incorporation (COI) / CIN |
| LLP | LLPIN |
| Firm | Partnership Deed |
| Trust | Trust Deed |
| HUF | Affidavit + Karta Identity Proof |
Foreign Applicants (Form 95 & 96)
| Type | Accepted Documents |
|---|---|
| Identity | Passport / OCI Card / PIO Card / TIN |
| Address | Foreign Bank Statement / Residence Proof |
| DOB | Passport / Birth Certificate |
| Authentication | Apostille / Embassy / High Commission attestation |
7 Special Case Matrix
Exceptional scenarios and the applicable rule / treatment
| Special Case | Rule / Treatment |
|---|---|
| Minor Applicant | Parent’s documents accepted as identity/address proof |
| NRI | Foreign bank statement valid for address proof |
| Representative Assessee / Authorized Representative | Allowed — must provide own identity + address documents with Indian address |
| Multiple PAN | ⚠️ Strictly Prohibited — liable for legal consequences |
| PAN Correction / Change | Separate application required — not modifiable in original application |
| FPI (Foreign Portfolio Investor) | Passport accepted if PAN + Aadhaar not available (Form 96 RA) |
| OCI / PIO | Citizenship Type field in Form 95; relevant documents as applicable |
8 Application Process — Step by Step
How to submit your PAN application under the new rules
| Step | Action | Notes |
|---|---|---|
| 1 | Fill applicable Form (93 / 94 / 95 / 96) | Some fields will be pre-filled to the extent possible |
| 2 | Pay prescribed fee | Depends on mode and dispatch location |
| 3 | Submit application — Online or Physical | Online: Protean / UTIITSL | Physical: PAN centre | CAF: MCA/SEBI cases |
| 4 | Document verification by PAN Service Provider | All Annexures A-1, A-2, A-3 validated |
| 5 | Data transmitted to Income-tax Department | Secure data transmission as per DGIT(Systems) protocols |
| 6 | PAN generated by IT Department | Track via acknowledgement number |
| 7 | PAN dispatched — Physical card or e-PAN | Fees apply per dispatch mode |
Rejected applications require a fresh application — no editing is permitted after submission. Track status via your acknowledgement number.
9 Fee Structure
Prescribed fee for PAN application and processing
₹107
PAN Card Dispatch — India
₹1,017
PAN Card Dispatch — Outside India
₹72
Physical PAN Centre Application
₹66
Online Application
10 Aadhaar Compliance Framework [Rule 158(9) – (14)]
Post-PAN allotment mandatory Aadhaar obligations
| Requirement | Sub-rule | Impact / Consequence |
|---|---|---|
| Aadhaar Quoting | 158(9) | Mandatory — must intimate Aadhaar after allotment |
| Aadhaar Linking | 158(14) | Mandatory — PAN-Aadhaar integration managed by DGIT(Systems) |
| Aadhaar Authentication by DGIT | 158(4) | DGIT(Systems) is authorised to authenticate via Aadhaar |
| Failure to link / delay fee | 158(10) | ⚠️ ₹1,000 fee for non-compliance / delay |
| Continued failure | 158(10) | 🚫 PAN becomes Inoperative |
An inoperative PAN means you cannot file ITR, claim refunds, or carry out financial transactions requiring PAN. Ensure Aadhaar linking without delay.
11 DGIT (Systems) Control Layer [Rule 158(11)–(14)]
Director General of Income Tax (Systems) — system governance and oversight
| Area of Control | Sub-rule | Nature of Authority |
|---|---|---|
| Forms Specification | 158(11) | DGIT specifies forms, formats, and procedures |
| Format Standardization | 158(11) | Standardises all PAN data formats |
| Document Verification | 158(8) | Defines document validation requirements |
| Data Security | 158(13) | Ensures secure data transmission protocols |
| Correction Process | 158(12) | Defines PAN correction and update procedures |
| Aadhaar Integration | 158(14) | Manages PAN-Aadhaar authentication linkage |
| AO Definition | 158(6) | AO includes DGIT-authorised officer |
12 Key Changes — New Forms vs Old Forms (49A / 49AA)
What has changed with the notification of Forms 93–96 under IT Rules 2026
| Change | Old Regime | New Regime (Rules 2026) | Impact |
|---|---|---|---|
| Number of Forms | 2 forms (49A, 49AA) | 4 forms (93, 94, 95, 96) | Better categorisation — simplification |
| Mobile / Email | Optional in some cases | Mandatory for all | Enhanced tracking and communication |
| Mother’s Name | Optional | Mandatory | Stronger identity verification |
| Initial Mismatch (Aadhaar) | Common issue | Resolved via Aadhaar-aligned expanded name field | Aadhaar alignment from start |
| Residential Status | Not captured distinctly | Added as a separate field | Better classification of applicants |
| RA / AR Details | Partially required | Full RA/AR details + Indian address mandatory | Fraud prevention and accountability |
| Passport / TIN (Foreign) | Sometimes optional | Mandatory for relevant cases | International identity authenticity |
| Common Application Form | Not available | Rule 158(2) — CAF allowed (MCA/SEBI) | Single-window compliance |
13 Practical Rules from FAQ
Common questions practitioners and applicants face
| Issue / Question | Answer / Rule |
|---|---|
| Can I edit after submission? | ❌ Not allowed — application is locked post-submission |
| Rejected application — what next? | Fresh application must be filed from scratch |
| PAN vs TAN — are they the same? | ❌ Different — PAN is for person identity, TAN is for deductors/collectors |
| How to track status? | Via the acknowledgement number received at time of submission |
| Which parent’s name on PAN card? | Applicant’s choice — Father or Mother selectable (Q15 in Form 93/95) |
| Can a minor apply? | Yes — through parent/guardian with parent documents |
| What if PAN name differs from Aadhaar? | Full expanded name must be provided; use name as per Aadhaar for alignment |
| Aadhaar-based application available? | ✅ Yes — Rule 158(3) allows Aadhaar-based application route |
14 Final Master Flow — Regulatory Architecture
How all the legal pieces connect from obligation to Aadhaar compliance
Section 262 — Determines Obligation
Who must obtain PAN & when
↓
Rule 158 — Defines the Process
Forms, documents, time limits, submission modes
↓
Forms 93 / 94 / 95 / 96 — Capture Data
Four applicant-type-specific forms
↓
Documents (A-1, A-2, A-3) — Validate Identity
Identity, Address, DOB / Date of Incorporation
↓
PAN Service Provider — Verify
Protean / UTIITSL — document validation
↓
IT Department — Generate PAN
Permanent Account Number issued
↓
DGIT (Systems) — Controls the System
Forms, formats, verification, data security, Aadhaar integration
↓
Aadhaar Linking — Final Compliance
Mandatory — failure = ₹1,000 fee + PAN Inoperative
15 Final Tabular Summary of Rule 158
All 14 sub-rules at a glance — the complete Rule 158 architecture
| Sub-rule | Provision / Content |
|---|---|
| 158(1) | Application for PAN in Form 93 / 94 / 95 / 96 as applicable |
| 158(2) | Common Application Form (CAF) allowed for MCA / SEBI cases |
| 158(3) | Aadhaar-based application route permitted |
| 158(4) | Aadhaar authentication authorised by DGIT (Systems) |
| 158(5) | Application to be submitted to Assessing Officer (assigned / jurisdictional) |
| 158(6) | AO definition includes DGIT-authorised officer |
| 158(7) | Time limits for PAN application (based on trigger category) |
| 158(8) | Documents required — Identity (A-1), Address (A-2), DOB/Incorporation (A-3) |
| 158(9) | Aadhaar intimation / quoting is mandatory post-allotment |
| 158(10) | ₹1,000 fee for delay/failure in Aadhaar linking; PAN becomes inoperative |
| 158(11) | DGIT (Systems) specifies forms, formats, and procedures |
| 158(12) | DGIT (Systems) defines PAN correction process |
| 158(13) | DGIT (Systems) ensures data security in transmission |
| 158(14) | DGIT (Systems) manages PAN-Aadhaar integration and authentication |
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