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Permanent Account Number (PAN) [Section 139A] and Aadhaar Number (Section 139AA)

1. Permanent Account Number (PAN) [Section 139A]

  1. What is PAN (Permanent Account Number)

  2. Mandatory Requirement to obtain PAN

  3. Who has to apply for PAN ? [Section 139A(1)]

  4. Application for Allotment of Permanent Account Number (PAN) [Rule 114(1) & (2)]

  5. Time Limit for Submitting Application for allotment of PAN [Rule 114(3)]

  6. PAN to be quoted in certain cases [Section 139A(5)]

  7. Aadhaar Number to be intimated [Rule 114(5)] by every person who has been alloted PAN :

2. Quoting of Aadhaar Number [Section 139AA] w.e.f. 1.7.2017

  1. Category-A : Eligible person to Quote Aadhaar Number [Section 139AA(1)]:

  2. Category-B : Eligible Person to intimate Aadhaar Number [Section 139AA(2)]:

  3. When Provisions of Section 139AA Not Applicable to certain Persons or a State [Section 139AA(3)]:

Permanent Account Number (PAN) [Section 139A] and Aadhaar Number (Section 139AA)

3. Power delegated to the Central Government to Notify Class or Classes Persons for whom it will be obligatory to apply for Permanent Account Number (PAN) [Section 139A(1A)] :

4. Form Number and Documents which are required to be attached with the Application for Permanent Account Number (PAN) as per Rule 114 of Income Tax Rules, 1962

  1. Individual and HUF Applicants who are Citizens of India and Located Within and Outside India at the time of Application for PAN:

  2. Which Documents will serve as Proof of Identity and Address for Applicants other than Individual and HUF at the time Application of PAN

  3. Foreign Citizen located within & Outside India at the time of application for PAN

5. What Documents will serve as Proof Of Identity, Address and Date of Birth with application of PAN in case of individual/HUF Applicants ? [Rule 114(4)]

  1. Individual and HUF Applicants who are Citizens of India and Located Within and Outside India at the time of Application for PAN:

  2. Foreign Citizen Located within & Outside India at the time of application for PAN

6. Transactions where Quoting of PAN is Compulsory [Section 139A(5)(c) and Rule 114B]

  1. Quoting of PAN is compulsory in the following Transactions :

  2. Verification of Permanent Account Number (PAN) in Transactions specified in Rule 114B [Rule 114C]

7. PAN Card Correction / Modification

  1. Making changes or Correction in PAN data

  2. For Change Or Correction in PAN card details Like Name, Date Of Birth Or Father's Name, The Applicant Should Submit Supporting Documents Such As:

  3. Documents required to support changes in PAN Card details

  4. FAQs - PAN Card Correction Form 2019

8. Permanent Account Number (PAN) Card for NRI

  1. Documents Required to Apply for NRI PAN Card

  2. Procedure for NRIs to Apply for a PAN

  3. How to Apply for NRI PAN Card Online




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