PAN quoting requirement: taxpayers and departmental communications must display new-series PAN to enable computerized tax processing. Mandate to quote Permanent Account Number (PAN) under the new series to support Income Tax Department computerization: taxpayers must quote PAN on challans, returns and correspondence; the Department must display PAN on its orders, challans and refunds; and a red-ink rubber stamp stating 'Please obtain and quote PAN' is to be affixed on communications, with officers directed to ensure strict compliance.
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Provisions expressly mentioned in the judgment/order text.
PAN quoting requirement: taxpayers and departmental communications must display new-series PAN to enable computerized tax processing.
Mandate to quote Permanent Account Number (PAN) under the new series to support Income Tax Department computerization: taxpayers must quote PAN on challans, returns and correspondence; the Department must display PAN on its orders, challans and refunds; and a red-ink rubber stamp stating "Please obtain and quote PAN" is to be affixed on communications, with officers directed to ensure strict compliance.
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