important instructions and guidelines for pan

7/28/2019 Important Instructions and Guidelines for PAN

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Tax Information Networkof Incom e Tax Department

Online Application for New PAN (Form 49A)

Guidelines

(Pleaseclick herefor Guidelines in Hindi language)

(a) An applicant will fill Form 49A online and submit the form.

(b) If there are any errors, rectify them and re-submit the form.

(c) A confirmation screen with all the data filled by the applicant will be displayed.

(d) The applicant may either edit or confirm the same.

(e) On confirmation, an acknowledgement will be displayed. The acknowledgement will contain a unique

15-digit acknowledgement number.

(f) The applicant is requested to save and print this acknowledgement.

(g) 'Individual' applicants should affix two recent colour photographs with white background (size 3.5 cm

x 2.5 cm) in the space provided in the acknowledgement. The photographs should not be stapled or

clipped to the acknowledgement. The clarity of image on PAN card will depend on the quality and

clarity of photograph affixed on the acknowledgement.

(h) Signature / Left Thumb Impression should only be within the box provided in the acknowledgement.

The signature should not be on the photograph affixed on right side of the form. In case of applicants

other than 'Individuals', the authorized signatory shall sign the acknowledgement and affix the

appropriate seal or stamp. The signature should not be on photograph. If there is any mark on

photograph such that it hinders the clear visibility of the face of the applicant, the application

will not be accepted.

Signature / Left hand thumb impression should be provided across the photo affixed on the left side

of the form in such a manner that portion of signature/impression is on photo as well as on

acknowledgement.

(i) Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted

Officer under official seal and stamp.

(j) If communication Address is within India

(a). The fee for processing PAN application is 96.00 ( 85.00 + 12.36% service tax).

(b). Payment can be made either by

- Demand Draft
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- Cheque

- Credit Card / Debit Card

- Net Banking

(c) If any of addresses i.e. office address or residential address is a foreign address, the paymentcan be made only by way ofDemand Draft payable at Mumbai.

(k) If communication Address is outside India

(a). The fee for processing PAN application is 962.00[ (Application fee 85.00 + Dispatch Charges

771.00) + 12.36% service tax].

(b). Payment can be made only by way ofDemand Draft payable at Mumbai.

(c). At present the facility for dispatch of PAN cards outside India is available for aselect list of

countries. Applicants from other countries may contact NSDL at the contact details given in point (v)

below.

This point is not applicable if applicant is providing the representative assessee details in the point

no.14 of application form

(l) Demand draft and cheque should be drawn in favour of 'NSDL - PAN'.

(m) Demand draft shall be payable at Mumbai and the acknowledgement number should be mentioned

on the reverse of the demand draft.

(n) Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any

HDFC Bank branch across the country (except Dahej). The applicant shall mention NSDLPAN on

the deposit slip. List ofHDFC Bank Branches.

(o) Credit card / Debit card / Net banking payment

Persons authorized to make Credit card / Debit card / Net banking payment are as below:

Category of Applicant Payment by Credit Card / Debit Card / Net Banking can

be made by / for

Individual Self, immediate family members (parents, spouse, children)

HUF Karta of the HUF

Company Any Director of the Company

Firm / Limited Liability Partnership Any Partner of the Firm / Limited Liability Partnership

Association of Person(s) / Body of

Individuals / Association of Person(s)

Trust / Artificial Juridical Person / Local

Authorized Signatory covered under section 140 of Income

Tax Act, 1961
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Authority

Applicants making credit card / debit card payment will be charged an additional surcharge of

5.00 by the bank providing payment gateway facility.

Applicants making payment through Net Banking facility will be charged an additional surchargeof 4.00 + service tax for payment gateway facility.

On successful credit card / debit card / net banking payment acknowledgement will be displayed.

Applicant shall save and print the acknowledgement and send to NSDL as mentioned in point (p) & (q)

below.

(p) The acknowledgement duly signed, affixed with photograph (in case of 'Individuals') alongwith

Demand Draft, if any, and proof of identity (name in the application should be same as in the proof of

identity) & proof of address (Individuals, HUFs, Body of Individuals, Association of Persons &

Artificial Juridical Person should provide proof of address of residence stated in the application) as

specified in the application form is to be sent to NSDL at 'Income Tax PAN Services Unit, National

Securities Depository Limited, 3rd floor, Sapphire Chambers, Near Baner TelephoneExchange, Baner, Pune - 411045'.

(q) Super scribe the envelope with 'APPLICATION FOR PAN - Acknowledgement Number' (e.g.

'APPLICATION FOR PAN - 881010100000097').

(r) Your acknowledgement, Demand Draft, if any, and proofs, should reach NSDL within 15 days from

the date of online application.

(s) Applications received with demand draft or cheque as mode of payment shall be processed only on

receipt of relevant proofs and realization of payment.

(t) For more information

- Call TIN Call Centre at 020 - 27218080; Fax: 020 - 27218081

- e-mail us at: [email protected]:[email protected]

- SMS NSDLPAN Acknowledgement No. & send to 57575 to obtain application status.

- Write to: INCOME TAX PAN SERVICES UNIT (Managed by National Securities Depository

Limited), 3rd

floor, Sapphire Chambers,

Near Baner Telephone Exchange, Baner, Pune - 411045

Click here for detailedInstructions for filling form49A.(Pleaseclick herefor Instructions in Hindi

language)

Click here for detailedInstructions for documents to be submitted.

INSTRUCTIONS FOR FILLING FORM 49A

(Pleaseclick herefor Instructions in Hindi language)
mailto:[email protected]:[email protected]:[email protected]://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_form49Ahttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_form49Ahttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_form49Ahttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_documentshttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_documentshttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_documentshttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_documentshttps://tin.tin.nsdl.com/pan/Instruction49A.pdfhttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_form49Amailto:[email protected]


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(a)Form to be filled in English only.

(b)Fields marked by asterisk (*) are mandatory.

(c) Each box, wherever provided, should contain only one character (alphabet /number / punctuation

sign) leaving a blank box after each word.

(d)Those already allotted a ten-digit alphanumeric PAN shall not apply again as having or using more

than one PAN is illegal. However, request for a new PAN card with the same PAN or/and changes or

correction in PAN data can be made by filling up the form for 'Request for New PAN Card or/and

Changes or Correction in PAN Data'.

(e)Applicants are required to provide their Ward/Circle, Range and Commissioner details along with AO

Code details in the application. These details can be obtained either from the Income Tax Office or

an applicant can search for the same by selecting the appropriate option using the details provided

in the form.

(f) Instructions for filling the Form 49A:

Ite

m

No

.

Item Details Instructions for filling the form

1 Full Name Please select appropriate title.

Do not use abbreviations in the First and the Last name/Surname.

For example RAVIKANT should be written as :

Last Name/Surname R A V I K A N T

First Name

Middle Name

For example SURESH SARDA should be written as :

Last Name/Surname S A R D A

First Name S U R E S H

Middle Name

For example POONAM RAVI NARAYAN should be written as :

Last Name/Surname N A R A Y A N


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First Name P O O N A M

Middle Name R A V I

For example SATYAM VENKAT M. K. RAO should be written as :

Last Name/Surname R A O

First Name S A T Y A M

Middle Name V E N K A T M K

For example M. S. KANDASWAMY(MADURAI SOMASUNDRAM KANDASWAMY)

should be written as :

Last Name/Surname K A N D A S W A M Y

First Name M A D U R A I

Middle Name S O M A S U N D R A M

Applicants other than 'Individuals' must ignore above instructions.

Allowed two characters initials in surname, first name, middle name & father's

name of applicant are mentioned below.

A

HAI

A

L

A

N

A

O

A

RAS

B

EBI

B

OBP

C

H

C

Y

D

A

D

E

D

O

E

E

E

K

E

MES

F

A

F

E

F

K

F

U

GIG

O

G

UHA HE

H

U

H

OID IK IL IN JE JI

J

O

J

RJU

K

A

K

CKE

K

HKI

K

J

K

O

K

S

K

ULE LI LO LU

M

A

M

U

N

A

N

G

O

H

O

M

O

NPI

P

T

Q

I

R

U

S

A

S

ESI

S

M

S

U

T

ATI

T

O

T

U

U

R

U

L

W

O

W

UYE YH YI YJ

Y

OYU ZI

Non-Individuals should write their full name starting from the first block of Last

Name/Surname. If the name is longer than the space provided for the last name, itcan be continued in the space provided for First and Middle Name.

For example XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED should be

written as :

Last Name/Surname X Y Z D A T A C O R P O R A T I O N ( I N D


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First Name I A ) P R I V A T E L I M I M I T E D

Middle Name

For example MANOJ MAFATLAL DAVE (HUF) should be written as :

Last Name/Surname M A N O J M A F A T L A L D A V E ( H U F )

First Name

Middle Name

HUFs shall mention HUF after their full name.

In case of Company, the name should be provided without any abbreviations. For

example, different variations of 'Private Limited' viz. Pvt Ltd, Private Ltd, Pvt

Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be 'Private Limited' only.

In case of sole proprietorship concern, the proprietor should apply for PAN in

his/her own name.

Name should not be prefixed with any title such as Shri, Smt, Kumari, Dr., Major,

M/s etc.

2 Abbreviation

of the full

name to be

printed on the

PAN card

Individual applicants should provide full/abbreviated name to be printed on the

PAN card. Name, if abbreviated, should necessarily contain the last name. For

example:

SATYAM VENKAT M. K. RAO should be written as :

Last Name/Surname R A O

First Name S A T Y A M

Middle Name V E N K A T M K

can be written as in .Name to be printed on the PAN Card. column as

SATYAM VENKAT M. K. RAO or

S. V. M. K. RAO or

SATYAM V. M. K. RAO

For Non - Individual applicants, this should be same as last name field in Item No.1

above.

Name you would like printed on the card should not be prefixed with titles such as

Shri, Smt, Kumari, Dr., Major, M/s etc.


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3 Have you ever

been known

by any other

name?

If applicant selects 'Yes', then it is mandatory to provide details of the other name.

Instructions in Item No.1 with respect to name apply here. Title should be similar

to the title mentioned in Item No. 1.

4 Gender This field is mandatory for Individuals. Field should be left blank in case of otherapplicants.

5 Date of

Birth/Incorpor

ation/

Agreement

/Partnership

or Trust

Deed/Formati

on of Body of

Individuals/

Association of

Persons

Date cannot be a future date. Date: 2nd August 1975 should be written as:

D D M M Y Y Y Y

0 2 0 8 1 9 7 5

Relevant date for different categories of applicants is:

Individual: Actual Date of Birth; Company: Date of Incorporation; Association of

Persons: Date of formation/creation; Trusts: Date of creation of TrustDeed;

Partnership Firms: Date of Partnership Deed; LLPs : Date of

Incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF

date can be 01-01-0001 where the date of creation is not available.

6 Father's Name Applicable to Individuals only. Instructions in Item No.1 with respect to name apply

here.

Married women applicants should give only father's name and not husband's

name.

Father's Name should not be prefixed with titles such as Shri, Smt, Kumari, Dr.,

Major, M/s etc.

7 Address -

Residential

and Office

R - Residential Address:

For Individuals, HUF, AOP, BOI or AJP, residential address is mandatory. Other

applicants should leave this field blank.

O - Office Address:

(1) Name of Office and address to be mentioned in case of individuals having

source of income as salary or Business / Profession [Item No.13].

(2) In case of Firm, LLP, Company, Local Authority and Trust, name of office and

complete address of office is mandatory.

(3) If applicant is engaged in a business / profession [ falling under codes 9, 10, 12,

13, 15, 17 to 20 - refer Item No. 13(b)] and the area code mentioned is MUM, thenit is mandatory to provide office address.

(4) In case of Individual and HUF if Item No.8 (Address for Communication) is

selected as "O" then Proof of Office Address along with Proof of residential

address is mandatory w.e.f. applications made on and after 1st November 2009.

For all categories of applicants, it is necessary to mention complete address and


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the details of Town/City/District, State/Union Territory, and PINCODE are

mandatory.

In case, a foreign address is provided then it is mandatory to provide Country

Name along with ZIP Code of the country.

8 Address for

Communicatio

n

Individuals/HUFs/AOP/BOI/AJP may indicate either 'Residence' or 'Office' and

other applicants should necessarily indicate 'Office' as the Address for

Communication.

All communication will be sent at the address indicated in this field.

9 Telephone

Number and

e-mail ID

(1) Telephone number should include country

code (ISD code) and STD code or Mobile No.

should include Country code (ISD Code of

telephone number).

For example :

(i) Telephone number 23555705 of

Delhi should be written as

Country code STD CodeTelephone Number / Mobile

number

9 1 1 1 2 3 5 5 5 7 0 5

Where '91' is the country code (ISD code) of

India and 11 is the STD Code of Delhi.

(ii) Mobile number 9102511111 of

India should be written as

Country code STD CodeTelephone Number / Mobile

number

9 1 9 1 0 2 5 1 1 1 1 1

Where '91' is the country code (ISD code) of

India.

(2) It is mandatory for the applicants to

mention either their "Telephone number" or

valid "e-mail id" so that they can be contacted

in case of any discrepancy in the application

and/or for receiving PAN through e-mail.

(3) Application status updates are sent using


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the SMS facility on the mobile numbers

mentioned in the application form. (applicable

for Indian mobile numbers).

(4) NRI /Foreign National should

mention the ISD code of theirrespective country and City code as

applicable in the space provided for

ISD/STD code. e. g. Person staying in

Chicago should write A1 in the ISD

code and 312 in STD code text

box.(A1 is ISD code of USA and 312 is

City code of Chicago).

10 Status of

Applicant

This field is mandatory for all categories of applicants. In case of 'Limited Liability

Partnership', the PAN will be allotted in 'Firm' status

11 Registration

Number

Not applicable to Individuals and HUFs. Mandatory for 'Company'. Company

should mention registration number issued by the Registrar of Companies. Other

applicants may mention registration number issued by any State or Central

Government Authority.

12 In case of

Citizen of India

AADHAAR number, if allotted, has to be quoted (supported by copy of AADHAAR

letter/card)

13 Source of

Income

It is mandatory to indicate at least one of the sources of incomes, as mentioned in

the form. In case, the income from Business/profession is selected by the applicant

then an appropriate business/ profession code should be mentioned.

Please refer the table given below to select the business/profession code:

Code Business/ Profession Code Business/ Profession

01Medical Profession and

Business11

Films, TV and such other

entertainment

02 Engineering 12 Information Technology

03 Architecture 13 Builders and Developers

04Chartered

Accountant/Accountancy14

Members of Stock Exchange, Share

Brokers and Sub-Brokers

05 Interior Decoration 15 Performing Arts and Yatra

06 Technical Consultancy 16 Operation of Ships, Hovercraft,


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Aircrafts or Helicopters

07 Company Secretary 17Plying Taxis, Lorries, Trucks, Buses or

other Commercial Vehicles

08 Legal Practitioner andSolicitors

18 Ownership of Horses or Jockeys

09 Government Contractors 19 Cinema Halls and Other Theatres

10 Insurance Agency 20 Others

14 Name and

address of

Representativ

e Assessee

Section 160 of Income Tax Act, 1961 provides that any person (assessee) can be

represented through Representative Assessee. Therefore, this column should be

filled in by representative assessee only as specified in Section 160 of the Income-

tax Act, 1961, such as, an agent of the non-resident, guardian or manager of a

minor, lunatic or idiot, Court of Wards, Administrator General, Official Trustee,

receiver, manager, trustee of a Trust including Wakf.

This field will contain particulars of the Representative Assessee. This field is

mandatory if applicant is minor, deceased, idiot, lunatic or mentally retarded.

Column 1 to 13 will contain details of person on whose behalf this application is

submitted.

Proof of Identity and Proof of address is also required for representative assessee.

Name of Representative Assessee should not be prefixed with titles such as Shri,

Smt, Kumari, Dr., Major, M/s etc.

15 Proof of

Identity and

Proof of

Address

documents

It is mandatory to attach proof of identity and proof of address with PAN

application. Documents should be in the name of applicant. List of documents

which will serve as proof of identity and address for each status of applicant is as

given below:

Document acceptable as proof of identity and address as per Rule 114 of Income Tax Rules, 1962

For Individuals and HUF

Sr.

No

Proof of

Identity (Copy

of)

Proof of address (Copy of)

1 School Leaving

CertificateElectricity Bill*


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2 Matriculation

CertificateTelephone Bill*

3 Degree of

recognised

educationalinstitution

Employer Certificate*

4 Depository

Account

Statement

Depository Account Statement*

5 Bank Account

Statement /

Passbook

Bank Account Statement / Passbook*

6 Credit Card Credit Card Statement*

7 Water Bill Rent Receipt*

8 Ration Card Ration Card

9 Property Tax

Assessment

Order

Property Tax Assessment Order

10 Passport Passport

11 Voter Identity

CardVoter Identity Card

12 Driving License Driving License

13 Certificate of

identity signed

by Member of

Parliament or

Member of

LegislativeAssembly or

Municipal

Councillor or a

Gazetted

Officer is

required to file

Certificate of address signed by Member of Parliament or Member of Legislative

Assembly or Municipal Councillor or a Gazetted Officer is required to file the same

inprescribed format only.
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the same in

prescribed

format only.

Note :-

1. In case of Minor,

any of the above

mentioned

documents as

proof of identity

and address of any

of

parents/guardians

of such minor shall

be deemed to be

the proof of

identity and

address for the

minor applicant.

2. For HUF, an

affidavit made by

the Karta of Hindu

Undivided Family

stating name,

father.s name andaddress of all the

coparceners on the

date of application

and copy of any of

the above

documents in the

name of Karta of

HUF is required.

3. In case of an

Indian citizen

residing outside

India, copy of

passport is

required as proof

of identity.

Note :-

1. Proof of Address is required for residence address mentioned in item no. 7.

2. In case of an Indian citizen residing outside India, copy of passport or copy of

Bank Account Statement in country of residence or copy of Non-resident External

(NRE) bank account statements.
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Other than Individuals and HUF

1 Company Copy of Certificate of Registration issued by the Registrar of Companies.

2 Partnership

Firm

Copy of Certificate of Registration issued by the Registrar of Firmsor Copy of

partnership deed.

3 Limited

Liability

Partnership

Copy of Certificate of Registration issued by the Registrar of LLPs

4Trust

Copy of trust deed or copy of certificate of registration number issued by Charity

Commissioner.

5 Association of

Person, Body

of Individuals,Local

Authority, or

Artificial

Juridical

Person

Copy of Agreement or copy of certificate of registration number issued by charitycommissioner or registrar of cooperative society or any other competent authority

or any other document originating from any Central or State Government

Department establishing identity and address of such person.

16 Signature /

Thumb

impression

Application must be signed by (i) the applicant; or (ii) Karta in case of HUF; or (iii)

Director of a Company; or (iv) Authorized Signatory in case of AOP, Body of

Individuals, Local Authority and Artificial Juridical Person; or (v) Partner in case of

Firm/LLP; or (vi) Trustee; or (vii) Representative Assessee in case of

Minor/deceased/idiot/lunatic/mentally retarded.

Applications not signed in the given manner and in the space provided are liable to

be rejected.

17 Other Details:

Depository

Account

If applicant selects 'copy of depository account' as proof of identity or proof of

address, it is mandatory to fill in Depository Account Details.

18 Payment

Details

An applicant has an option of making payment either by demand draft, cheque or

Credit Card / Debit Card / Net Banking (Payment details are mentioned in

guidelines)

Important instructions and guidelines : Form 49A

1. Online application form :


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o Words like Late, Alias, Shri, Smt, Kumari, Dr., Major, Captain, M/s etcshould not be mentioned in the name fields of Applicant Name, Name oncard, Father name & Representative Assessee Name.

o Only one single character initial is allowed in middle name field in PANapplication for Individual applicants.

o

Applicant is required to verify the application details before submittingthe online application.

2. Photo :o 'Individual' applicants including minor applicants should affix a recent

colour photograph (size 3.5 cm x 2.5 cm) in the space provided in theacknowledgment receipt. However, photo of minor will not be printed onPAN Card.

o Kindly paste the photograph in the space provided on acknowledgement

receipt. Please do not staple or clip the photograph to theacknowledgement receipt.o Please ensure that the photograph has the clear visibility of applicant's

face.

3. Thumb impression/signature :o Signature/Left Thumb Impression should be put within the box provided in

the acknowledgment. Signature should not be put across or on thephotograph.

o

Individual applicants Acknowledgement receipt shall be signed by the applicant in the

space provided for signature. In case of a minor/deceased/idiot/lunatic/mentally retarded

acknowledgment receipt shall be signed by the RepresentativeAssessee.

o Non-Individual applicants In case of Hindu Undivided Family (HUF), acknowledgment receipt

shall be signed by the Karta of the HUF. In case of Company/Firm/Association of Person(s)/Body of

Individuals/ Association of Person(s) Trust/Artificial Judicial Personor Local Authority, the authorised signatory shall sign theacknowledgment receipt.

o Thumb Impression should be attested by a Magistrate or a Notary Publicor a Gazetted Officer, under official seal and stamp.

4. Payment :


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o Fee for processing PAN application: 96 ( 85 + service tax) for PANcard to be dispatched in India. For dispatch outside India, fee is 962(including service tax).

o Payment should be in INR and payment instruments in other currency willnot be accepted.

o

Payment can be made through Demand Draft, Cheque or Credit card /Debit card or Net Banking. Cheque (payable at par)/Demand Draft shouldbe in favour of'NSDL-PAN' payable at Mumbai.

o Acknowledgment number should be mentioned on the reverse of theCheque/ Demand Draft

5. Proof of Identity and Address :Applicant is required to submit Proof of Identityand Address along with the acknowledgment receipt.

o Proof of Identity and Address should be in the name of the applicant as

mentioned in item no. 1 of the application form.o Document provided as Proof of Identity and Proof of Address should have

name of the applicant exactly matching with the name in application.For Example: If name in application is mentioned as Poonam RaviNarayan, proof of Identity and Address (except Ration card) should be inthe name of Poonam Ravi Narayan in a single line.

o Documents acceptable as Proof of Identity and Address can be checkedin linkhttps://tin.tin.nsdl.com/pan/Instructions49A.html#instruct_documents

6. Submission of documents :The acknowledgment duly signed, affixed with photograph (in case of'Individuals') along with Demand Draft, if any, and proof of identity & proof ofaddress should be sent at the below address :'Income Tax PAN Services Unit,National Securities Depository Limited,3rd floor, Sapphire Chambers,Near Baner Telephone Exchange, Baner,Pune - 411045'

Important information for persons making application for allotment of PAN (Form 49A)

Do's and Don'ts
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Do's

1. Do use 'Form 49A' for making

application for allotment of PAN.2. Do fill the application in block letters

in English and preferably with blackink.

3. Do paste a recent colour photograph(size 3.5 cm X 2.5 cm).

4. Do provide the signature within thebox.

5. If thumb impression is put on theapplication form, do get the thumbimpression attested by Magistrate or

a Notary Public or a GazettedOfficer, under official seal andstamp.

6. Do provide correct AO code in theapplication.

7. Do specify AO code as below ifapplicant is a defence employee

Army - PNE W 55 3

Navy - MUM W 11 8

Air Force - DEL W 72 2

8. Do attach Proof of Identity (POI) andProof of Address (POA) as perRule114 (4)of Income Tax Rules, 1962.

9. Do provide the POI and POA whichhave name exactly as written in theapplication.

10. Do provide details of RepresentativeAssessee in column 14 of

application form, if applicant isMinor, Idiot, Lunatic or Deceased.

11. Do provide POI and POA forRepresentative Assesse also, ifRepresentative Assessee isappointed.

12. Do write the complete postal

Don'ts

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 POI 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 inthe Father's Name column.

7. Do not use initials in first and lastname field.

8. Do not apply for a new PAN if youalready have one.
https://tin.tin.nsdl.com/pan/form49A.htmlhttps://tin.tin.nsdl.com/pan/form49A.htmlhttps://tin.tin.nsdl.com/pan/form49A.htmlhttps://tin.tin.nsdl.com/pan/rule114.htmlhttps://tin.tin.nsdl.com/pan/rule114.htmlhttps://tin.tin.nsdl.com/pan/rule114.htmlhttps://tin.tin.nsdl.com/pan/rule114.htmlhttps://tin.tin.nsdl.com/pan/rule114.htmlhttps://tin.tin.nsdl.com/pan/rule114.htmlhttps://tin.tin.nsdl.com/pan/form49A.html


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address in the application withlandmark.

13. Do mention correct pin code in theaddress field.

14. Do mention telephone number / e-

mail id in the application.

For further assistance -- Call TIN Call Centre at 020 - 27218080- e-mail us at:[email protected]

- For tracking the Status of application log on tohttps://tin.tin.nsdl.com/pan/index.html - Write to: National Securities Depository Limited, 3

rdfloor, Sapphire Chambers,

Near Baner Telephone Exchange, Baner Pune - 411045

- SMS NSDLPAN Acknowledgement No. & send to 57575 to obtain application status.

Documents as proof of identity and address as per

rule 114 ofIncome tax rules, 1962 for individual and

HUF Proof of Issuance of PAN (copy of any one)

Sr.

NoProof of identity (copy of

any one)Proof of address(

copy of any one)

1 School Leaving Certificate Electricity bill^ PAN Card

2 Matriculation Certification Telephone bill^ PAN Allotment Letter

3Degree of recognizededucational institution

Depository AccountStatement

No other documents are

acceptable as proof ofissuance of PAN

4Depository AccountStatement

Credit CardStatement^

5Bank Account

Statement/Passbook

Bank Account

Statement/Passbook^

6 Credit CardEmployerCertificate^

7 Water Bill Rent receipt

8 Ration Card Ration Card

9Property Tax AssessmentOrder

Property TaxAssessment Order

10 Passport Passport

11 Voter's Identity Card Voter's Identity Card

12 Driving License Driving License
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13

Certificate of Identity signed

by a member of Parliamentor a member of Legislative

Assembly or Municipalcouncilor or a GazettedOfficer

Certificate ofAddress signed by a

member of

Parliament or amember of

LegislativeAssemblyor Municipal

councilor or a

Gazetted Officer

Note in case of Minor , any

of the above mentioned

documents as proof of

Identity and Address of

any of parents/guardians

of such Minor shell be

deemed to be the proof ofIdentity and Address of

the minor applicant . For

HUF any document in the

name of Karta of HUF is

required.

Note:1)Proof of

Address>

mentioned in Sr No

1 to 7(^) should not

be more than Six

months old on the

date ofapplication.2) Proof

of Address is

required for

'Address of

communication'.

Note: Proof of Identity

and Address must be in

the name of Applicant

Documents as proof of identity and address as per Rule 114 Income Tax

Rules,1962 for other than Individual and HUF

1 CompanyCopy of Certificate of Registration issued by

Registrar of Companies

2 Firm Copy of Certificate of Registration issued byRegistrar of Firms or Copy of Partnership deed.

3Association of Persons

(Trusts)

Copy of Trust deed or copy of Certificate of

Registration numbers issued in Charity

Commissioner.

4

Association of Persons

(Other than Trusts) or Bodyof Individuals or Local

authority Artificial Juridical

Person

Copy of Agreement or Copy of Certificate of

Registration number issued by Charity

Commissioner or registrar of cooperative societyor any other component authority or any other

document originating from any Central or State

Government Department establishing Identity and

Address of such person


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Supporting document required for changes in PAN data

Case / applicant

type

Document acceptable for change of name/father's

name

Married ladies -

change of name onaccount of marriage

Marriage certificate or marriageinvitation card or publication

of name change in official gazetteor copy of passport

showing husband's name

A certificate

issued by a

gazetted officer.

Individual applicants

other than married

ladies

Publication of name change in

official gazette

Companies ROC's certificate for name change

Partnership firms Revised partnership deed

AOP / Trust / BOI /

AJP etc.

Revised registration certificate /

deed or agreement as applicable

Applicant typeDocument acceptable for change of Date of Birth /

Incorporation

Individuals Relevant proof of identity having correct date of birth.

Non IndividualsRelevant proof of identity having correct date of

incorporation.