PAN Migration requirement: transfer PANs from old or defunct jurisdictions to nodal and correct assessing jurisdictions to ensure timely processing. Movement of PANs recorded under obsolete, orphaned or defunct jurisdictions must be effected to their correct present assessing officers using the Nodal framework under CIT(CO); CsITs are to expedite transfer into Nodal custody and RCCs must reassign PANs to correct current jurisdictions, while PANs in administrative placeholders like TDS AO or CIB AO should be moved out; a detailed PAN wise dataset is available on ITAXNET to support reconciliation and transfers.