2. Permanent Account Number (PAN) is Ten-Digit Alphanumeric Number, issued in the
form of a laminated card , by the income tax department, to any “person” who applies
for it or to whom the department allots the number.
Under Section 139A of Income tax Act,1961.
PAN enables the department to link all transaction of the “person” with department such
as ,
• Payment of direct taxes
• Tax Assessment
• Tax Demand
• Matching information to investment, raising loan,
• And also other business activities of taxpayers.
What is PAN Card?
3. Why Pan Card?
Sale or purchase of immovable and movable property @ 5 lakh or above
A time deposit exceeding fifty thousand rupees by cheque or cash, in any
banking company in one day.
A contract value exceeding one lakh rupees, for sale or purchase of
securities.
Opening a bank account.
Making an application for installation of a telephone connection.
Payment bills of hotel exceeding 25 thousand at a one time.
Payment in cash in connection with travel to any foreign country of an
account exceeding 25k at one time.
4. Why Pan Card?
All existing assesses or Taxpayers or persons who are required to furnish a
return of income, even on behalf of others, must obtain PAN
Any Person carrying on any business or profession whose total
sales,turnover,or gross receipts are or likely to exceed five lakh rs.in any
previous year.
Any Person, Who intends to enter into financial transaction where quoting
PAN is Mandatory.
The Assessing Officer may allot PAN to any person either on his own or
on specific request from such person.
5. Authority to Issue
For UTIISL For NSDL
The Vice President
IT PAN Processing Centre,
UTI Investor Services Ltd
Plot No. 3, Sector - 11
CBD_ Belapur
Navi Mumbai-400 614
e-mail.- utiislgsd@
mail.utiisl.co.in
Tel No. 022-27561690
Fax No. 022-27561706
The Vice President
Income Tax PAN Services Unit,
NSDL
4th Floor, Trade World, A Wing
Kamala Mills Compound,
S. B. Marg, Lower Parel,
Mumbai-400 013
e-mail.- tininfo@nsdl.co.in
Tel No. 022-2499 4650
Fax No. 022-2495 0664
6. Applicants
Individual
Firm
Body Of Individual
Hindu Undivided Family (HUF)
Association of Person
Artificial Judicial Person
Gov. Agencies
Limited Liability Partnership
10. Payment
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
- Cheque
- Credit Card / Debit Card
- Net Banking
11. Payment
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 of Demand Draft payable at Mumbai.
(c) At present the facility for dispatch of PAN cards outside India is
available for a select list of countries. Applicants from other countries may
contact NSDL at the contact details given on website.
12. Procedure:-
1. Do Use „Form 49 A‟ for making application for allotment Of PAN
2. Do fill the application in block letters in English and preferably with black ink.
3. Do paste a recent colour photograph(Size 3.5 X 2.5 cm)
4. Do Provide the signature within the Box.
5. If Thumb Impression is put on the application form, do get the thumb impression
attested by Magistrate Gazetted officer ,under official seal and Stamp.
13. Procedure:-
Do provide correct AO code in the application
Do specify AO code as bellow if applicable is a defence employee
Army-PNY W 55 3
Navy-MUM W118
Air Force-Del W 72 2
Do attach proof of identity (POI) and proof of address (POA) as per Rule 114 (4) of Income Tax
Rules, 1962.
14. Procedure:-
12 Do write the complete postal address in the application with landmark.
13 Do mention correct pin code in the address field.
14 Do mention telephone number/ e-mail id in the application
15. Procedure:-
Do not overwrite or make Correction in the application.
Do not pin or staple the photograph.
Do not sign across the box (i.e. signature should be within the box)
Do not provide POI and POI which are not in the name of the
applicant.
Do not write any additional details ( date, designation, rank, etc.)
along with the signature in the box)
16. Procedure:-
1. Do not mention Husband‟s Name in the Father‟s Name column.
2. Do not abbreviate your name or do not use initials.
3. Do not apply for a new PAN If you already have one.
17. Proof Of Identity ( Copy Of
Any)
Proof Of Address ( Copy of
any one)
School Leaving Certificate Electricity Bill
Matriculation Certification Telephone Bill
Degree of recognized
educational Institution
Depository Account Statement
Depository Account Statement Credit Card Statement
Bank Account Statement
/Passbook
Bank Statement/Passbook
Credit Card Employer Certificate
Documents:-
18. Water Bill Rent Receipt
Ration Card Ration Card
Property Tax Assessment
Order
Property Tax Assessment
Order
Passport Passport
Voter‟s Identity Card Voter‟s Identity Card
Driving License Driving License
Certificate of Identity signed
by a member of Parliament
or a member of legislative
Assembly or Municipal
Councilor or a Gazetted
Officer
Certificate of Identity signed
by a member of Parliament
or a member of legislative
Assembly or Municipal
Councilor or a Gazetted
Officer
Documents:-
19. Sr.No Company Copy of Certificate of Registration issued by the
Registrar
1 Firm Copy of Certificate of Registration issued by the
Registrar of Firms or copy of partnership deed.
2 Association of persons
(Trust
Copy of trust deed or copy of certificate of
registration number issued by Charity
Commissioner.
3 Association of persons
(other than Trusts
Copy of Agreement or copy of certificate of
registration number issued by charity commissioner
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.
20. ategory of Applicant Proof of Identity Proof of Address
itizen of India located outside India
the time of application for PAN.
Copy of passport •Passport or,
•Bank account statement in country of
residence or
•NRE bank account statement**
oreign Citizen located in India at the
me of application for PAN
•Copy of Passport or
•Copy of Person of Indian Origin (PIO)
card issued by Government of India or
•Copy of Overseas Citizen of India
(OCI) card issued by Government of
India
•Copy of Passport or
•Copy of Bank account statement in
India or
•Copy of Residential permit issued by
the State Police Authorities or
•Copy of Registration certificate
issued by the Foreigner's Registration
Officer or
•Copy of Person of Indian Origin (PIO)
card issued by Government of India or
•Copy of NRE bank account
statement**
•Copy of Overseas Citizen of India
(OCI) card issued by Government of
India
In case „Office Address (of India)‟ is
mentioned in application made by
foreign citizens , then it is mandatory
to provide all four documents
mentioned below as proof for office
address in addition to the above
residence proof:
•Copy of Visa granted +
•Copy of appointment letter/contract
from Indian Company +
•Certificate (in original) of address in
21. Category of Applicant Proof of Identity Proof of Address
Foreign Citizen located outside
India at the time of application
for PAN
•Copy of Passport or
•Other National ID attested by
Indian Embassy/Consulate/High
Commission/Apostille or
•Person of Indian Origin (PIO)
card issued by Government of
India or
•Copy of Overseas Citizen of
India (OCI) card issued by
Government of India
•Copy of Passport or
•Other National ID attested* by
Indian Embassy/Consulate/High
Commission or
•Bank account statement in
country of residence, duly
attested by Indian
Embassy/High Commission /
Consulate / Apostle in the
country where applicant is
located or
•Person of Indian Origin (PIO)
card issued by Government of
India or
•NRE bank account
statement**
•Overseas Citizen of India
(OCI) card issued by
Government of India
22. Category of Applicant Proof of Identity
Other than Individual having no office of their
own in India
•Copy of registration in India or of approval
granted to set up office in India by Indian
Authorities
or
•Copy of registration certificate of their
country duly attested * by Indian Embassy/
High Commission or Consulate in the country
where applicant is located
In case the applicant mentions address of
„Indian tax consultant‟ as “care of” address
then the original power of attorney notarized
/ attested* by Indian Embassy/ High
Commission or Consulate located in the
country where applicant is located, which
specifically mentions that „Indian tax
consultant‟ is authorized to accept notices
from Income tax Department on behalf of the
applicant should also be provided..
