Permanent Account Number: As PAN 2.0 is going to be digital with the option to take physical PAN, will you still need to spend money for getting PAN 2.0 physical card? CA Ankit Jain says: "Based on current experience, digital PAN is accepted at entry points of airports, hotels, trains etc. Digital PANs are also accepted while applying for GST registration, Director Identification Number, Company Registration, etc."