The Income Tax Department has clarified that existing PAN cards of taxpayers and individuals are valid even without the QR code under the PAN 2.0 project. Allotment, updation or correction of PAN will be done free of cost and e-PAN will be sent to the registered mail id. For a physical PAN card, the applicant has to make a request along with the prescribed fee of Rs 50 (domestic). For delivery of PAN card outside India, Rs. 15 + India post charges at actuals will be charged for the applicant, according to the income tax FAQs. Though the PAN 2.0 project is yet to commence, taxpayers and individuals currently can get their PAN on their email ID. If there is no email ID registered in the income tax database, then taxpayers can update the email address in the income tax database under the PAN 2.0 project for free.

Step-by-step guide to apply and get a new PAN on your email
Before applying to get the PAN on your email, a taxpayer must check whether their PAN is issued by NSDL or UTI Infrastructure and Technology and Services Ltd. (UTIITSL). This is mentioned on the back of your PAN card. Depending on the issuer, a taxpayer must follow the steps to get PAN on email or in digital form.