People who wish to declare income under Income Declaration Scheme but are not able to do so because of non-receipt of PAN can now file declaration manually before the jurisdictional Pr.Commissioner / Commissioner by quoting the date and acknowledgement number of PAN application form.
The declaration shall be held invalid in case PAN allotment could not be made due to non-compliance / non-furnishing of documents by the declarant.
Source : F.No. 142/8/2016-TPL [text-blocks id=”file-your-return”]