After the acceptance of SPICe forms on acceptance of the forms, the Certificate of Incorporation (COI) will be issued along with valid PAN and TTAN as allocated by the department of Income Tax. A letter with an attachment of the COI with an attached document and PAN as well as TAN can be sent to a person who applied. PAN and TAN included in the email will remain in force as the requirement to have laminated cards for PAN has been dispensed in.