To simplify the Incorporation related process for the ease of doing business to stakeholders, MCA will be dispensing with the requirement of separately uploading Forms 49 A& 49B after filing SPICe e-forms.

It will be in effect from 6 PM of 4th November 2017, stakeholders will NOT be required to upload signed 49A/49B using “Submit the application for PAN/TAN” service, in respect of any fresh SPICe submission or Resubmission cases. PAN and TAN will continue to be issued as before based on the details submitted in the SPICe form itself.
Source: CAclubindia