PAN 2.0がCCEAの承認を取得 | CBDTがPAN 2.0に関するFAQを公開

Permanent Account Number (PAN) is an identity card of an Indian Resident and it represents that the holder is an Indian Citizen. As a key enabler of the digital economy, PAN has transformed into a gateway for essential services, making it indispensable in daily life. A person is required to quote PAN at every single place.

The Cabinet Committee on Economic Affairs (CCEA) has approved the Income Tax Department’s PAN 2.0 Project. Presently, India has 78 Crores PAN and 73.28 Lakhs TAN. The PAN 2.0 project aims to streamline and modernize the process of issuing and managing PAN and TAN, making it more user-friendly and efficient. This project addresses the requirements of taxpayers, focusing on the consolidation of multiple portals and providing efficient services to PAN TAN holders.

Currently, PAN-related services are spread across the following three different platforms:

1. the eFiling Portal, 
2. UTIITSL Portal, and 
3. Protean e-Gov Portal. 

With PAN 2.0, all such services shall be provided through one unified portal. This one-stop platform will handle comprehensive issues/matters related to PAN and TAN, including application, updates, corrections, Aadhaar-PAN linking, re-issuance requests, and even online PAN validation.

CBDT has issued FAQs related to PAN 2.0 addressing the following issues:

1. What is PAN 2.0?

• PAN 2.0 Project is an e-Governance project for re-engineering the business processes of taxpayer registration services. 
• This project aims to enhance the quality of PAN services through the latest technology.
• All PAN and TAN-related processes such as allotment, updation, rectification, etc. shall be integrated into one single portal.
• PAN authentication through online PAN validation service will be provided to user agencies such as financial institutions, banks, government agencies, central and state government departments, etc.

Read Also: Form 10F filing by non-resident without obtaining PAN

2. Features of PAN 2.0

The PAN 2.0 Project is a significant step toward aligning with the Digital India initiative. It focuses on eco-friendly, paperless processes while establishing PAN as a common identifier for all digital systems of specified Government agencies. Key features of PAN 2.0:

1. A single portal for all PAN TAN-related services;
2. Eco-friendly paperless processes to reduce paperwork
3. PAN will be issued free of cost, with quicker processing times. 
4. Personal and demographic data will be protected through enhanced security measures, including a PAN Data Vault. 
5. A dedicated call center and helpdesk to address user queries and issues

3. How will PAN 2.0 be different from the existing setup? 

1. Integration of Platforms: Presently, the PAN-related services are hosted on three different portals. In the PAN 2.0 Project, all PAN/TAN-related services will be hosted on a single unified portal of ITD. The said Portal would host all end-to-end services related to PAN and TAN like allotment, updation, correction, Online PAN Validation (OPV), Know your AO, AADHAAR-PAN linking, verify your PAN, request for e-PAN, request for re-print of PAN card, etc.
2. Comprehensive use of technology for paperless processes: Complete online paperless process as against prevailing mode. e-PAN will be sent to the registered email ID. 
3. Taxpayer facilitation: All PAN and TAN-related services shall be provided on a free-of-cost basis. For a physical PAN card, the applicant has to make a request along with the prescribed fee of Rs 50 (domestic).

4. Whether existing PAN holders need to apply for a new PAN under PAN 2.0?

No. The existing PAN card holders are not required to apply for a new PAN under the upgraded system (PAN 2.0). They can continue with existing PAN cards.

5. Do people have an option to get corrections done on PAN, like name, spelling, address change, etc?

• Yes. If existing PAN holders want to make any correction or updation in their existing PAN details such as name, date of birth, etc., the same can be done free of cost after the PAN 2.0 Project commences. 
• Till the PAN 2.0 project is rolled out, the PAN holders update the details in the PAN database through the existing process.

6. In case of a change in address of the person and the PAN database has an old address then how will the new PAN be delivered? 

CBDT has clarified that no new PAN card will be delivered unless the PAN holder requests for it due to updation or correction in their existing PAN. The PAN holders who want to update their old address can do so free of cost using the Aadhaar-based online facility.

7. PANカードのQRコードは何の役に立ちますか？

QRコードは、PAN（納税者番号）およびPAN情報の検証に役立ちます。現在、QRコードの詳細を検証するための専用のQRリーダーアプリが用意されています。このリーダーアプリで読み取ると、写真、署名、氏名、父名／母名、生年月日といった詳細情報が表示されます。

なお、QRコードは新しい機能ではなく、2017-18年度以降のPANカードにはすでに組み込まれています。このようなPANカードは、PAN 2.0プロジェクトにおいても引き続き有効です。QRコードのない古いPANカードをお持ちの方は、QRコード付きの新しいカードを申請することができます。

8. 「特定の分野におけるすべての事業関連活動の共通事業識別子」とは何ですか？

2023年度連邦予算において、PANの取得が義務付けられている事業所については、特定の政府機関のすべてのデジタルシステムにおいて、PANを共通識別子として使用することが発表されました。

9. 複数のPANを保持している場合、どのように特定し、余分なPANを削除すればよいですか？

1961年所得税法の規定により、一人が複数のPANを保持することはできません。万が一、複数のPANを保持している場合は、管轄の査定官に届け出て、追加のPANを削除または無効化する義務があります。

PAN 2.0では、潜在的な重複PAN申請を特定するシステムロジックの改善と、重複を解消するための集約的かつ強化されたメカニズムにより、一人が複数のPANを保持する事態を最小限に抑えます。