PAN-based ECC allocation: refer pending cases to Income-tax officers and submit applications to secure PAN and ECC numbers. Assessees must have the ten-character alphanumeric PAN as the basis for allotment of the New ECC Number. Commissionerate and divisional headquarters must forward lists of pending cases, with photocopies of complete PAN applications, to designated Income-tax officers to expedite PAN allotment; assessees who have not applied should be advised to file complete applications and supply copies for follow-up. Commissioners shall prioritise these steps and escalate unresolved cases to the Board; the Director General of Inspection will collate reports and commissionerates must report progress for further action.