When and Why it is necessary to migrate PAN?

The process of transferring the PAN to a new Assessing Officer is known as the migration of PAN. A migration becomes necessary, as already as stated above due to two reasons, 1. Either when the pan cardholder changes his residence, and the address needs to be updated. 2. Or when he is not happy with the current Assessing Officers mode of conduct. In the first scenario, it is essential to migrate the PAN because: 1. It is vital for filing the income tax returns. The new Assessing Officer can process the Income tax returns filed by the PAN card holder according to the new address. 2. In case there is any communication that needs to be sent to the PAN Cardholder, it is imperative that the Income Tax Office has the most updated address. It is to make sure that you receive all important communication pertaining to your income on time.