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PAN Card is mandatory as it’s an identity, and if you provide wrong details in future if you get hired and they verify you will be in trouble they will not even think once before firing
It's for very initial application interview not done yet
There are other ways of avoiding the cooling period. Your next referer can drop an email to the HR with satisfactory reasons on why you should be considered again for another role so soon.
But trying to fool a company like accenture with a fake pan card is grounds for immediate elimination of your candidature.