MCA vide Notification No. GSR 737 (E) Companies (Management and Administration) Second Amendment Rules, 2015 dated 24th September, 2015; inserted Permanent Account Number (PAN) as a Mandatory field after Global Location Number (GLN) in form MGT-7.
The said circular can be accessed at the following link: Notification No. GSR737(E) dated 24.09.2015 Managment & Administration Second Amendment Rules, 2015