Quick Summary
The Central Board of Direct Taxes (CBDT), as part of the Draft Income-tax Rules, 2026, has proposed Rule 158, which lays down the revised framework for application for allotment of a Permanent Account Number (PAN). This rule aligns procedural aspects of PAN allotment with the Income-tax Act, 2025, a
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited News Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now
Already a PRO member? Login here for an ad-free experience.
FAQ :
The new rule is Rule 158 under the Draft Income-tax Rules, 2026, which sets out a revised framework for applying for a Permanent Account Number (PAN).
It applies to individuals and entities required to obtain a PAN under the Income-tax Act, 2025, first-time applicants, and those mandated to quote PAN for specific transactions.
Applications can be filed electronically or through notified facilitation centres, with mandatory digital verification, such as Aadhaar-based authentication, for specified applicants.
Applicants will need to furnish prescribed identity and address details, which vary by category. Supporting documents must generally be submitted electronically.
Yes, the new rule enables PANs to be allotted and delivered in digital format, aligning with the government's objective of paperless tax administration.
The new rule primarily focuses on electronic filing and digital verification, replacing the more manual processes of the old rules and offering greater administrative flexibility.
CAclubindia
