C. Application for PAN
A person required to apply for PAN shall furnish an application in –
- Form 49A — in case of individuals being citizens of India, HUFs and a company, firm (including LLP), AOP (including trust), BOl, local authority, or artificial juridical persons formed or registered in India,
- Form 49AA — in case of individuals not being citizens of India, and a company, firm (including LLP), AOP (including trust), BOl, local authority, artificial juridical Persons or other entity formed or registered outside India.
The application shall be made along with—
- in case of individual/being citizen of India:
- proof of identity, i.e. school leaving certificate/matriculation. Certificate / degree / depository account/credit card/ bank account/water bill/ration card/property tax assessment order/passport/voter identity card/driving licence/certificate of identity signed by a MP, MLA or Gazetted Officer, etc.
- proof of address i.e. electricity bill/telephone bill/depository account/credit card/bank account/ration card/ employer certificate/passport/voter identity card/ property tax assessment order/driving licence/rent receipt/certificate of address signed by MP, MLA or Gazetted Officer, etc.;
Note : -
(1) In case of minor, proofs of identity and address in respect of the parent or guardian, shall be furnished.
(2) In case of an individual resident outside India, copy of Bank Account Statement in country of residence or copy of NRE bank account statement may be furnished.]
- In case of a Hindu Undivided Family (HUF), an affidavit by the Karta stating the name, father’s name and address of all the coparceners on the date of application, and copy of documents as proof of identity and proof of address in resect of the karta;
- in case of company, copy of certificate of registration;
- in case of firm (including LLP), copy of certificate of registration or partnership deed;
- in case of trusts, copy of trust deed or certificate of registration with Charity Commissioner;
- in case of other AOP/BOI/Local authority/artificial juridical persons, copy of agreement or certificate of registration with Charity Commissioner/Registrar of Co-operative Societies or any other document issued by Central/State Government Department;
- in case of an individual not being citizen of India:
- proof of identity i.e. passport/PIO card/Overseas Citizenship of India card/other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille or Indian Embassy/High Commission/Consulate in the country of residence,
- proof of address i.e. any of the documents aforesaid in (a)/bank account in country of residence/NRE bank account in India/certificate of residence in India or Residential permit issued by State Police Authority/registration certificate issued by Foreigner’s Registration Office showing Indian address/visa and appointment letter or contract from Indian company and certificate of Indian address issued by employer;
- in case of a Firm (including LLP), company, AOP (including trust), BOl, local authority, artificial juridical person or other entity, registered outside India, copy of certificate of registration issued in the country where registered duly attested by Apostille or Indian Embassy/High Commission! Consulate in that country, or registration certificate issued in India, or approval to set up office in India.] [Rule 114]
Forms 49A and 49AA can be obtained from the offices of UTI Investor Services Ltd. or through IT PAN Service Centres, at a cost of Rs. 5 each. The forms can also be downloaded from the website www.incometaxindia.gov.in
The application should be deposited along with a fee of Rs. 94/-, payable by way of a processing coupon, (Rs. 744/- for dispatch outside India), with the IT PAN Service Centre. If an application for PAN is made through internet and payment is made through a nominated credit card, PAN is allotted on priority and communicated through e-mail.
The UTI Investor Services Ltd. office shall issue the PAN and a multi-purpose laminated PAN card within 15 days of application.
The maximum period that can be allowed for issue of PAN and PAN card, should be three months from the date of application.
Do’s and Dont’s for making Application for PAN
1. Use ‘Form 49A’ (or 49AA) for making application for allotment of PAN.
2. Fill the application in block letters in English and with black ink.
3. Paste a recent colour photograph (size 3.5 cm x 2.5 cm).
4. Provide the signature within the box.
5. If thumb impression is put on the application form, get the thumb impression attested by Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.
6. Attach Proof of Identity (P01) and Proof of Address (POA) as per Rule 114(4) of Income-tax Rules, 1962.
7. Provide the P01 and POA which have name exactly as written in the application.
8. Write the complete postal address in the application with landmark.
9. Mention correct pin code in the address field.
10. Mention telephone number/e-mail id in the application.
11. Provide correct A0 code in the application.
12. Specify A0 code as below if applicant is a defence employee Army - PNE W 553, Navy - MUM W 11 8 and Air Force - DEL W 722
13. Provide details of representative assessee in column 14 of application form, if applicant is minor, idiot, lunatic or deceased.
14. Provide P01 and POA for representative assessee also, if representative assessee is appointed.
1. Do not overwrite or make corrections in the application.
2. Do not pin or staple the photograph.
3. Do not sign across the box (i.e., signature should be within the box).
4. Do not provide P01 and POA which are not in the name of the applicant.
5. Do not write any additional details (date, designation, rank etc.) alongwith the signature in the box.
6. Do not mention husband’s name in the father’s name column
7. Do not abbreviate your name or do not use initials.
8. Do not apply for a new PAN if you already have one.
D. Precautions while making Application for Corrections in PAN Data / a PAN Card
Where the assessee has been allotted PAN but a PAN card has not been issued to him, or if the PAN Card is lost or mutilated, or if there is any change in the particulars furnished while obtaining PAN, the assessee can apply for issue of PAN Card/correction in PAN data. The following points should be borne in mind:
1. Use form ‘Request for New PAN Card or/and Changes or Correction in PAN Data’1 for reprint of PAN card or for making changes/correction in PAN data.
2. Follow the do’s (Si. No. 2 to 10) for making application for PAN given earlier.
3. Mention correct PAN.
4. Tick the column where change is required.
5. Provide proof to support the requested change.
6. Attach proof of PAN (copy of PAN card or PAN allotment letter issued by Income-tax Department, if any) with the application.
7. Follow the dont’s for making application for PAN given earlier.
E. PAN to be quoted on all documents/correspondence
PAN should invariably be quoted in all challans, returns, correspondence, documents pertaining to income tax. Any change in name and address of the business should be intimated to the Income Tax Officer. Those who have applied for but have not been allotted the PAN should write, “APPUED FOR”. New assessees should write in all aforesaid items “NEW ASSESSEE, PAN APPLIED FOR”. [Sec. 139A(5)]