What is a common reason that a PAN might be considered improperly served?

• A. Delivery to a security guard or unauthorized person
• B. Delivery directly to the taxpayer's email
• C. Delivered via certified mail with proof of receipt
• D. Delivered during a meeting with the taxpayer

Answer: (A)

Notices must be delivered to the person named or to an authorized representative who can accept service. Handing a PAN to a security guard or another unauthorized person fails that rule because there’s no guarantee the intended recipient actually received or acknowledged the notice. That gap is why the service is considered improper. Proper delivery should be to the taxpayer directly or to an authorized agent, using an approved method that provides proof of receipt.