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Certificate Course in eTaxation – Direct Tax

OBTAINING PERMANENT ACCOUNT NUMBER (PAN) CARD 1

Chapter 2 : Obtaining Permanent Account Number (PAN) Card

This Chapter includes :

I. Importance of PAN Card in India

II. Features of PAN Card

III. Structure of PAN Card

IV. PAN Card Application

1. Types of PAN Applications

2. Forms used for PAN Applications

3. Mode of Application

V. Offline Mode of Application

1. Proforma of Form 49A for Allotment of PAN

2. Proforma of Form 49A for Changes/Corrections in PAN

3. Proforma of Form 49AA

4. Key Instructions for filling Form 49A and Form 49AA

VI. Online Mode of Application

1. Proforma of Form 49A for Allotment of PAN

2. Proforma of Form 49A for Changes/Corrections in PAN

3. Proforma of Form 49AA

VII. Documents required for PAN Application

1. For Individual and HUF

2. For Applicants other than Individuals and HUF

I. Importance of PAN Card in India

Permanent Account Number (PAN) is a code that acts as identification for Indians, especially

those who pay Income Tax. It is issued by the Indian Income Tax Department under the supervision of

the Central Board of Direct Taxes (CBDT) and it also serves as an important proof of identification.

The primary purpose of the PAN is to bring a universal identification to all financial transactions and to prevent tax evasion by keeping track of monetary transactions, especially those of high-net-worth individuals who can impact the economy.

https://en.wikipedia.org/wiki/Income_tax_in_India

https://en.wikipedia.org/wiki/Central_Board_for_Direct_Taxes

https://en.wikipedia.org/wiki/Tax_evasion



AAAPL1234C

First 5 Characters are

Alphabets

Next 4 Characters are Numeric Digits

Last Character is an Alphabet

The PAN is mandatory for a majority of financial transactions such as opening a bank account,

receiving taxable salary or professional fees, sale or purchase of assets above specified limits etc.;

especially high-value transactions.

II. Features of PAN Card

1) It is a unique, 10-character alpha-numeric identifier, issued to all judicial entities identifiable under

Section 139 A of the Indian Income Tax Act 1961.

2) Like the Aadhaar Number and Driving License, it is also issued to foreign nationals (such as

investors) subject to a valid visa and hence, it is not acceptable as a proof of Indian citizenship.

3) The PAN is unique to each individual and is valid for the life time of the holder, throughout India.

4) An important point to note would be that once issued, the PAN is not affected by a change of

address.

Fig.: 2.2.1

III. Structure of PAN Card



for Allotment of PAN

• Used when the applicant has never applied for a PAN or does not have a PAN allotted to him/her.

for New PAN Card and/or Changes or Corrections in PAN Data

• Used when the applicant already has a PAN and wish to obtain new PAN Card or want to make changes/corrections in PAN Data.

1) The First 3 Letters are sequence of Alphabets from AAA to ZZZ.

2) The 4th Character informs about the type of holder of the card. Each holder is uniquely defined as

below.:

A – Association of Persons (AOP)

B – Body of Individuals (BOI)

C – Company

F – Firm

G – Government

H – HUF

L – Local Authority

J – Artificial Judicial Person

P – Individual

T – AOP (Trust)

3) The 5th Character of the PAN is the 1st Character

a. Of the Surname or Last Name of the person, in case of a ‘Individual’ PAN Card,

b. Of the name of the Entity, Trust, Society, or Organisation in case of Company / HUF / Firm /

AOP / BOI / Local Authority / Artificial Judicial Person / Government.

4) The Last Character is an alphabetic check digit.

IV. PAN Card Application

1. Types of PAN Applications



2. Forms used for PAN Applications

Following forms have been notified by ITD for submitting applications :

A. Form 49A – To be filled by Indian Citizens including those who are located outside India.

B. Form 49AA – To be filled by foreign citizens.

3. Mode of application

Note: The cost of application of PAN is currently Rs. 107/- subject to changes made by ITD. It normally takes 15 days to process the application.

Offline Mode

UTI Infrastructure Technology and Services

Limited (UTIITSL) Centers

Tax Information Network Facilitation Center (TIN-FC) by NSDL

Online Mode

www.utiitsl.com

www.tin-nsdl.com



V. Offline Mode of Application

1. Proforma of Form 49A for Allotment of PAN (refer Fig.:2.5.1 and Fig.:2.5.2)

Fig.:2.5.1



Fig.:2.5.2



2. Proforma of Form 49A for Changes/Corrections in PAN (refer Fig.:2.5.3)

Fig.: 2.5.3



3. Proforma of Form 49AA (refer Fig.:2.5.4 , Fig.:2.5.5 and Fig.:2.5.6)

Fig.: 2.5.4



Fig.: 2.5.5



Fig.: 2.5.6



4. Key Instructions for filling Form 49A and Form 49AA

The following important points need to be considered while filling the Form 49A and Form 49AA:

A. The form must be filled legibly in Block Letters and in Black Ink.

B. The form must be filled in English only.

C. Each box wherever provided, should contain only 1 character (alphabet / number / punctuation

sign) leaving a blank box after each word.

D. Individual applicants should affix 2 recent colour photographs with white background (size

3.5cm x 2.5cm) in the space provided. (refer Fig.:2.5.7 and Fig.:2.5.8 and Fig.:2.5.9)

E. The applicant should provide his/her signature on the form at 3 different places provided (refer

Fig.:2.5.7 and Fig.:2.5.8 and Fig.:2.5.9)

1) One on the left hand side of the form such that , the signature is on the form as well as on

the photo affixed.

2) Second on the right hand side of the form such that, the signature is within the box.

3) Third at the end of the form such that, the signature is within the box.

Fig.:2.5.7 Form 49A for Allotment of PAN



Fig.:2.5.8 Form 49A for Changes/Corrections in PAN

Fig.:2.5.9 Form 49AA for Foreign Citizens



VI. Online Mode of Application

For online application of PAN , one needs to follow the following important steps :

A. Visit http://tin.tin.nsdl.com/pan/form49A.html or

http://utiitsl.com/UTIITSL_SITE/site/pan/

B. Select relevant ‘Category of applicant’ from the options given at the webpage. (refer Fig.:2.6.1 and

Fig.:2.6.2)

Fig.:2.6.1 NSDL Website

Fig.:2.6.2 UTIITSL Website C. Complete the online application form.

D. Now, a fee of Rs.107/- has to be paid by Demand Draft / cheque / Credit or Debit Card / Net

Banking.

E. Note down the 15-digit acknowledgement number.

F. Save and Print this acknowledgement.

G. Enclose the Demand Draf / Cheque, Acknowledgement form and the Self Attested Documents

mentioned in the form in an envelope.

H. Heading on the envelope should be ‘Application for PAN – (Acknowledgement Number)’

I. Finally, post this envelope to the physical address of NSDL Centres / UTIISL Centres.

J. The applicant can track the status of application using the 15 digit acknowledgement number after

3 days of application from the website.

After understanding the overall steps involved for Online PAN Application, we will see the details of the online form.

http://tin.tin.nsdl.com/pan/form49A.html



1. Proforma of Form 49A for Allotment of PAN (refer Fig.:2.6.3)

Fig.:2.6.3



2. Proforma of Form 49A for Changes/Corrections in PAN (refer Fig.:2.6.4)

Fig.:2.6.4



3. Proforma of Form 49AA (refer Fig.:2.6.5 and Fig.:2.6.6)

Fig.:2.6.5



Fig.:2.6.6

VII. Documents required for PAN Application

As per Rule 114 of Income Tax Rules, 1962 ; a list of documents acceptable as proof of identity , address and date of birth is laid down. Below listed are few important documents. The entire list of documents is listed on websites of NSDL and UTIISL.

The Documents list is subject to changes by the Government from time to time.

1. For Individual and HUF

Sr.No. Document / Copy of Valid for ID

Proof Valid for

Address Proof Valid for

DOB Proof

1 Passport

2 Aadhar Card

3 Driving License

4 Elector’s Photo Identity Card

5 Ration Card having photo of the applicant



Sr.No. Document / Copy of Valid for ID

Proof Valid for Address

Proof Valid for DOB

Proof

6 Domicile Certificate

7 Pensioner Card having photo of the applicant

8 Birth Certificate

9 Bank Certificate in prescribed form

10 Marriage Certificate

Note : a) In case of Minor, Documents as Proof of Identity and Address on any parent/guardian may be

deemed to be Proof of Identity and Address of Minor.

b) For HUF, an affidavit made by Karta stating name, Father’s name, address of all coparceners

on the date of application and copy of any of the above documents in name of Karta of HUF is required

as Proof of Identity and Address.

c) For Foreign citizens; Copy of Passport, Copy of Person on Indian Origin Card/ Overseas Citizen

Card is to be submitted as Proof of Identity and Address.

2. For Applicants other than Individuals and HUF

Copy of Certificate of Registration issued by relevant authorities is to be submitted as Proof of Identity

and Proof of Address.