FAQ ON PERMANENT ACCOUNT NUMBER

FAQ ON PAN (PERMANENT ACCOUNT NUMBER)

What is PAN?

Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN.

Who can apply for PAN?

All existing assessees or taxpayers or persons who are required to file a return of income, even on behalf of others, must have a PAN. Any person, who intends to enter into economic or financial transactions where quoting PAN is mandatory, must also have a PAN.

Who can apply on behalf of minor, lunatic, idiot, mentally retarded, deceased and wards of court?

Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee.
In such cases,

in the application for PAN, details of the a minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided.
Details of representative assessee have to be provided in item 14 of the application for PAN.

Is it compulsory to quote PAN on 'return of income'?

Yes, it is compulsory to quote PAN on return of income.

Do I need to apply for a new PAN when I move from one city to another?

Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change.

Changing the address though, may change the Assessing Officer. Such changes must, therefore, be intimated to ITD so that the PAN database of ITD can be updated. One can intimate change in address by filling up the form for Request for New PAN Card or/and Changes or Correction in PAN data. This form can be submitted at any TIN-FC or online at NSDL-TIN website.

Can I obtain or use more than one PAN?

Obtaining/possessing more than one PAN is against the law and may attract a penalty upto Rs.10,000. Therefore it is advisable not to obtain/possess more than one PAN. If you have more than one PAN, you should surrender the unused PAN by logging into ITD website at www.incometaxindia.gov.in.

Procedure for obtaining PAN

How do I apply for PAN?

You can apply for PAN by filling up Form 49A: Application for Allotment of Permanent Account Number (PAN application form). You can also apply for PAN online through NSDL-TIN website.

Can I make an application for PAN on plain paper?

No. Application for PAN can be made only in Form 49A notified by Central Board of Direct Taxes on 29.05.2003.

Where can I obtain application form for PAN (Form 49A)?

You can obtain the application form for PAN (Form 49A) in the format prescribed by Income Tax Department from TIN-Facilitation Centres (TIN-FCs), any other stationery vendors providing such forms or from NSDL-TIN website.

Are there any charges for obtaining Form 49A?

The form is freely downloadable from NSDL-TIN website. You can also obtain the form from TIN-FCs, who may charge a maximum of Rs. 5 per form.

Where should I submit my PAN application?

You can submit your duly filled and signed PAN application form alongwith the supporting documents to any of the TIN-FCs or PAN Centres managed by NSDL.

What are the charges to be paid while submitting Form 49A?

You have to pay Rs.60 (plus service tax, as applicable) to TIN-FCs as processing fees while submitting Form 49A. If address for communication is a foreign address, the fee payable is Rs. 717 (including service tax).

What will I receive on submission of the PAN application form to a TIN-FC?

You will receive an acknowledgment with a unique 15-digit acknowledgment number on submission of the PAN application form.

How can I enquire about the status of my application?

(i) You can inquire the status of your application by accessing NSDL-TIN website at the "Status track" option and quoting your unique 15-digit acknowledgement number after three days of your application.
(ii) You can also obtain status of your application through SMS (Short messaging service) using mobile phones. For this, you have to type the word "PAN" followed by your 15-digit acknowledgement number and send it to 53030. For example: SMS PAN 012345678901234 to 53030.

How do I fill the application form 49A?

You should fill the application form legibly in English capital letters with black ink. You should read all the instructions before filling up Form 49A.

Is a photograph compulsory for making an application for PAN?

'Individual' applicants should affix a recent colour photograph (size 3.5 cm x 2.5 cm) in the space provided on the form. The photograph should not be stapled or clipped to the form. The applicant should not sign across the photograph. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

What documents should I submit along with the application form?

You have to submit the following documents with the application form:
A] Proof of identity (POI)
B] Proof of address (POA)
The documents for POI and POA depend on the citizenship and the status of the applicant.

Which documents will serve as proof of identity in case of individual applicants and HUF applicants?

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN:
Copy of any one of the following will serve as a proof of identity:

School leaving certificate
Matriculation certificate
Degree of recognized educational institution
Depository account statement
Valid Credit card
Bank account statement
Water bill
Ration card
Property tax assessment order
Passport
Voter's identity card
Driving license
Certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.

Note:

Document being submitted should be in the full name of the applicant as mentioned in the PAN application.
In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of identity.
In case PAN application is made on behalf of a HUF, any of above documents in respect of karta of the HUF will serve as proof of identity.

2. Citizen of India located outside India at the time of application for PAN:
Copy of passport will serve as a proof of identity

3. Foreign Citizen located in India at the time of application for PAN
Copy of passport and Copy of Person of Indian Origin (PIO) card issued by Government of India will serve as a proof of identity

4. Foreign Citizen located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of identity:

Passport
Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
Person of Indian Origin (PIO) card issued by Government of India

What documents should be submitted as proof of address for individual applicants and HUF applicants?

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN:
Copy of any one of the following will serve as a proof of address:

Electricity bill*
Telephone bill*
Depository account statement*
Credit card statement*
Bank account statement*
Rent receipt*
Employer certificate*
Ration card
Passport
Voter's identity card
Property tax assessment order
Driving license
Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.

Note:

*For serial numbers 1 to 7, proof of address should not be more than six months old from the date of application.
Document being submitted should be in the full name of the applicant as mentioned in the PAN application.
In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of address.
In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of address.
It is mandatory for individuals and HUF to mention their residential address on the PAN application and to submit valid proof of the same.

2. Citizen of India located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:

Passport
Bank account statement in country of residence
NRE bank account statement**

3. Foreign Citizen located in India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:

Passport
Bank account statement in India
Residential permit issued by the State Police Authorities
Registration certificate issued by the Foreigner's Registration Officer
Person of Indian Origin (PIO) card issued by Government of India
NRE bank account statement**
Visa application to Indian authorities & Visa granted & appointment letter/contract from Indian Company & Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer & copy of PAN card for the PAN mentioned in the employer’s certificate***

4. Foreign Citizen located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:

Passport
Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
Bank account statement in country of residence, duly attested by Indian Embassy/High Commission / Consulate / Apostille in the country where applicant is located
Person of Indian Origin (PIO) card issued by Government of India
NRE bank account statement**

Note:

** showing at least two customer induced transactions in last six months period and duly attested by Indian Embassy / Consular office / High commission or Apostille or by the manager of the bank in which the account is held. The applicant may be a joint holder.
*** In case ‘Office Address’ is mentioned in application made by foreign citizens based in India, then it is mandatory to provide all five documents mentioned above as proof for office address.

Which documents will serve as proof of identity and address for applicants other than individual and HUF?

List of documents which are acceptable as proof of identity and address for applicants other than individual and HUF is as below:

1. Having office of their own in India:

Type of Applicant	Documents for proof of identity and address
Company	Copy of certificate of registration issued by Registrar of Companies.
Firms	Copy of certificate of registration issued by Registrar of firms or Copy of Partnership Deed.
AOP (Trusts)	Copy of trust deed or Copy of certificate of registration number issued by Charity Commissioner.
AOP/BOI/Local Authority/Artificial Juridical Person	Copy of agreement or Copy of certificate of registration number issued by Charity Commissioner /Registrar of Co-operative Society / any other Competent Authority or any other Document originating from any Central / State Government Department establishing identity and address of such person.

2. Having no office of their own in India:

Type of Applicant

Documents for proof of identity and address

Company/Firms/AOP (Trusts)/AOP/ BOI/Local Authority/Artificial Juridical Person

Copy of registration certificate of the respective country duly attested by Indian Embassy in the country where applicant is located or
Copy of certificate of registration with the competent authority in India or
Copy of approval issued by the competent authority in India or
Copy of the accompanying documents alongwith the approval issued by competent authority in India or
Copy of the application (duly acknowledged) made by the applicant before the competent authority in India.

What is the procedure for applicants who cannot sign?

In such cases, Left Hand Thumb Impression (preferably in black ink) of the applicant should be taken on Form 49A/change request form at the place meant for signature. This should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

Is father’s name compulsory for female applicants (including married/divorced/widow)?

Female applicants, irrespective of their marital status, should write only father’s name in the PAN application form. There is no provision to mention husband's name in the application.

Is it compulsory for me to mention telephone number/email id on application Form 49A?

Either the telephone number or the email should be mandatorily mentioned in the application.

When the telephone number is mentioned, it is necessary to mention the STD code. In case of mobile number, country code should be mentioned as STD code. When the telephone is provided by WLL service providers, the STD code should be mentioned.
If email id is mentioned, PAN will be communicated on email id when it is allotted by the Income Tax Department.

Request for new PAN card or/and changes or correction in PAN data

When should I submit the application in the form "Request for New PAN Card or/and Changes or Correction in PAN data"?

You can submit the application in the form "Request for New PAN Card or/and Changes or Correction in PAN data" in the following cases:

A] When you already have PAN but want a new PAN card,
B] When you want to make some changes or corrections in your existing PAN details.

Are there any charges for the form "Request for New PAN Card or/and Changes or Correction in PAN data"?

The form is freely downloadable from NSDL-TIN website. It is also available with the TIN-FCs, who may charge a maximum of Rs. 5 per form.

Are there any fees to be paid while submitting the form for "Request for New PAN Card or/and Changes or Correction in PAN data"?

You have to pay Rs. 60 (plus service tax, as applicable) to TIN-FCs as processing fees while submitting the form for Request for New PAN Card or/and Changes or Correction in PAN data. If address for communication is a foreign address, the fee payable is Rs. 717 (including service tax).

How do I obtain a new PAN card without any changes in details?

When you have a PAN but have not received your PAN card/in case you have lost your PAN card, then you have to fill all the columns in the form for Request for New PAN Card or/and Changes or Correction in PAN data but do not have to tick any of the boxes on the left margin. In case of an individual, you have to affix a colour photograph of the size 2.5 cm X 3.5 cm.

What should I do if there are any changes or correction in PAN data?

The applicant is required to fill all the columns of the form and tick the box(es) on the left margin of the appropriate item where change/correction is to be done.

What are the documents required to be furnished while submitting the form?

Following documents are required to be submitted alongwith the form:

Proof of PAN (the one currently in use - mentioned at the top of the application);
Proof of PAN(s) surrendered;
Proof of identity;
Proof of address;
Proof in support of changes sought*, if any;

What documents can be submitted as proof of PAN?

Any one of the following documents can be submitted as proof of PAN:

a) Copy of PAN card
b) Copy of PAN allotment letter
No other documents are acceptable as proof of PAN.
If any proof of PAN is not available, the application will be accepted on a 'good effort' basis.

What documents can be submitted as proof of PAN surrendered?

Any one of the following documents can be submitted as proof of PAN surrendered:

a) Copy of PAN card
b) Copy of PAN allotment letter
No other documents are acceptable as proof of PAN.
If any proof of PAN is not available, the application will be accepted on a 'good effort' basis.

What documents can be submitted as proof of identity for individuals and HUF?

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN:

Copy of any one of the following will serve as a proof of identity:

School leaving certificate
Matriculation certificate
Degree of recognized educational institution
Depository account statement
Valid Credit card
Bank account statement
Water bill
Ration card
Property tax assessment order
Passport
Voter's identity card
Driving license
Certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.

Note:

Document being submitted should be in the full name of the applicant as mentioned in the PAN application.
In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of identity.
In case PAN application is made on behalf of a HUF, any of above documents in respect of karta of the HUF will serve as proof of identity.

Passport
Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
Person of Indian Origin (PIO) card issued by Government of India

What documents should be submitted as proof of address for individual applicants and HUF applicants?

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN:
Copy of any one of the following will serve as a proof of address:

Electricity bill*
Telephone bill*
Depository account statement*
Credit card statement*
Bank account statement*
Rent receipt*
Employer certificate*
Ration card
Passport
Voter's identity card
Property tax assessment order
Driving license
Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.

Note:

*For serial numbers 1 to 7, proof of address should not be more than six months old from the date of application.
Document being submitted should be in the full name of the applicant as mentioned in the PAN change request application.
In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of address.
In case PAN change request application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of address.
It is mandatory for individuals and HUF to mention their address for communication on the PAN change request application and to submit valid proof of the same.

2. Citizen of India located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:

Passport
Bank account statement in country of residence
NRE bank account statement**

3. Foreign Citizen located in India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:

Passport
Bank account statement in India
Residential permit issued by the State Police Authorities
Registration certificate issued by the Foreigner's Registration Officer
Person of Indian Origin (PIO) card issued by Government of India
NRE bank account statement**
Visa application to Indian authorities & Visa granted & appointment letter/contract from Indian Company & Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer & copy of PAN card for the PAN mentioned in the employer’s certificate***

4. Foreign Citizen located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:

Passport
Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
Bank account statement in country of residence, duly attested by Indian Embassy/High Commission / Consulate / Apostille in the country where applicant is located
Person of Indian Origin (PIO) card issued by Government of India
NRE bank account statement**

Note:
** showing at least two customer induced transactions in last six months period and duly attested by Indian Embassy / Consular office / High commission or Apostille or by the manager of the bank in which the account is held. The applicant may be a joint holder.
*** In case ‘Office Address’ is mentioned in application made by foreign citizens based in India, then it is mandatory to provide all five documents mentioned above as proof for office address.

Which documents will serve as proof of identity and address for applicants other than individual and HUF?

List of documents which are acceptable as proof of identity and address for applicants other than individual and HUF is as below:

1. Having office of their own in India:

Category	Document to be submitted
Company	Copy of certificate of registration issued by Registrar of Companies.
Firms	Copy of certificate of registration issued by Registrar of firms or Copy of Partnership Deed.
AOP (Trusts)	Copy of trust deed or Copy of certificate of registration number issued by Charity Commissioner.
AOP/BOI/Local Authority/Artificial Juridical Person	Copy of agreement or Copy of certificate of registration number issued by Charity Commissioner /Registrar of Co-operative Society / any other Competent Authority or any other Document originating from any Central / State Government Department establishing identity and address of such person.

2. Having no office of their own in India:

Type of Applicant

Documents for proof of identity and address

Company/Firms/AOP (Trusts)/AOP/ BOI/Local Authority/Artificial Juridical Person

What documents can be submitted as proof in support of changes sought?

Supporting documents required for changes in PAN data can be as per the table given below:

Sr. No.	Case / applicant type	Document acceptable
1	Change in name: change of name on account of marriage	Any one of a) Marriage certificate b) marriage invitation card c) publication of name change in official gazette d) copy of passport showing husband’s name
2	Change in name: Individual applicants - change of name on account of reasons other than marriage.	Publication of name change in official gazette
3	Change in father's name	Publication of name change in official gazette
4	Change in name: Companies	Registrar of Companies’ certificate for name change
5	Change in name: Partnership firms	Revised Partnership Deed
6	Change in name: AOP / Trust / BOI / AJP	Revised registration certificate / deed or agreement as applicable
7	Change in date of birth: individuals	Relevant proof of identity having correct date of birth.
8	Change in date of incorporation/agreement/partnership or trust deed/formation of BOI/AOP	Relevant proof of identity having correct date of incorporation/agreement/partnership or trust deed/formation of BOI/AOP

When is it necessary to affix a photograph on the form for "Request for New PAN Card or/and Changes or Correction in PAN data"?

Individuals should always affix a recent colour photograph (size 3.5 cm x 2.5 cm) in the space provided on the form. The photograph should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

What is the procedure to be followed when the applicant wants to update only the address?

When the applicant wants to update the address for communication

He should fill all the columns of the form and should tick the box on the left margin of address for communication. (In case of any online application, this box is automatically ticked).
He should also indicate whether this is his Residence or Office address.
It is mandatory for all applicants other than individuals or HUF to mention office address as address for communication.
If the applicant wants to update any other address, he has to fill the details of the same in an additional sheet which is to be attached with the form. In such cases the applicant is also required to tick in the box provided on the left of item no. 8 on the application form.
It is mandatory for the applicant to provide proof of communication address.
If change in any other address is sought, the applicant has to provide proof of the same.

Cancellation of PAN

I have been allotted more than one PAN, what is the procedure for cancellation of other
PAN(s)?

You have to mention the PAN which you are using currently on top of the application form. All other PAN/s inadvertently allotted to you should be mentioned at item no. 10 and the corresponding PAN card(s) should be submitted for cancellation along with the form.

PAN Online

What is the procedure for applying for PAN online?

You can apply for PAN online at the NSDL-TIN website by selecting the option "Apply for PAN online". You can then follow the detailed guidelines and instructions given on the website.

What are the charges for applying for PAN online?

The charges for applying for PAN online at NSDL-TIN website are the same as that for applying for PAN through TIN-FCs; i.e. Rs. 60 + service tax. If address for communication is a foreign address, the fee payable is Rs. 717 (including service tax).

Are there any additional charges for applying for PAN online?

No. There are no additional charges for applying for PAN online.

"Loved reading this piece by S K R P GUPTA?
Join LAWyersClubIndia's network for daily News Updates, Judgment Summaries, Articles, Forum Threads, Online Law Courses, and MUCH MORE!!"

Join our Telegram group

Join our Whatsapp group