Incometaxindiaonline.gov.in id, password

ID IS PAN and Password u can  reset  through secret question or Digital Signature or E filing Acknowledgement and Bank No of return filed.

If u forgot u r mail id too the final option is follow this procedure

PAN

PAN Holders name

Date of Birth / Incorporation

Fathers NAME 

Registered Pan Address

fill the above details and Sent through ur mail id to  al these Id: validate @ incometaxindia.gov.in

Thanq Devaki, but they need that the request e-mail should be from registered e-mail id which my client don't have with him but at his former auditor.