PAN issued under the Income Tax Act is mandatory for grant of registration

It is one of the document listed.

Yes, but non-resident taxable person may be granted registration on the basis of any other document.

No, for persons who are required to deduct tax at source u/s 51 shall have TAN in lieu of PAN.

PAN issued under the Income Tax Act is mandatory for grant

1.	PAN issued under the Income Tax Act is mandatory for grant of registration
A.	It is one of the document listed.
B.	Yes, but non-resident taxable person may be granted registration on the basis of any other document.
C.	No, for persons who are required to deduct tax at source u/s 51 shall have TAN in lieu of PAN.
D.	Both (b) and (c)
Answer» E.