Linking non-PAN AIR transactions to PAN: non-response may lead to initiation of proceedings under Income Tax Act. The corrigendum mandates use of a revised template for communicating with parties in AIR cases reported without a valid PAN, instructing taxpayers to confirm and link reported transactions to a valid PAN via the e filing portal using the Non-PAN Transaction link and the Transaction Sequence Number (TSN); electronic submission will be treated as the response, can be revised online, and failure to respond within fifteen days may lead to initiation of proceedings under the Income Tax Act.