PAN Circular No. 5 2. The PAN Service Providers are hereby directed to use Speed Post as well as Courier mode of delivery of PAN Card. The PAN Service Providers are further directed that if a PAN Card is returned undelivered by one mode of delivery then it should be re-dispatched by using the another mode of delivery i.e. if a PAN Card sent by Speed Post is returned undelivered then it should be re-sent by Courier and if a PAN Card sent by Courier is returned undelivered then it should be re-sent by Speed
It is clarified that the ”tipping off” provision in clause 13.3 of the Master Circular extends not only to the filing of the STR and/or related information but even before, during and after the submission of an STR.
