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<h1>New Procedure for PAN Allotment in Arrear Demand Cases: Submit via Forms 49A/49AA with Complete Details Through Proper Channels.</h1> The circular issued by the Directorate of Income Tax (Systems) outlines the procedure for allotting Permanent Account Numbers (PAN) in cases involving arrear demands. It mandates that assessing officers submit formal requests for PAN allotment through designated channels, using forms 49A or 49AA, and ensuring complete information is provided. The PAN application must include details such as the applicant's status, sex, and AO code, with the communication address being the official address of the assessing officer. Applications must be routed through the appropriate jurisdictional authorities and scrutinized for completeness before being processed by the Directorate.