What is a PAN card?
PAN (full form: Permanent Account Number) is a unique combination of alphabets and numbers, which comes in an identity card format and it is issued to all identifiable juristic entities under the Indian Income Tax Act 1961. Pan card is issued to the applicant by the Indian Income Tax Department which is under the supervision of CBDT (Central Board for Direct Taxes). It also a national identification number which serves as an ID proof for all Resident and Non-resident Indians. Pan card is required for financial transactions such as opening a bank account, receiving salary, fees, sale and purchase of assets etc. The main purpose behind PAN is to have a record of all financial transactions and preventing tax evasion. PAN does not get affected by change of address. PAN card needs to be obtained by all tax payers and anyone who intends to enter into a financial transaction.
Process of applying for a PAN Card: -
There are two ways of PAN card Application; online and offline. While applying for PAN card offline you can go the specific office, make the payment and submit your documents for application of PAN card. Here are the guidelines of applying for PAN card online:
1. Online PAN application is not available for:
- Government Organizations
2. An applicant will fill Form 49A online and submit the form.
3. If there are any errors, rectify them and re-submit the form.
4. A confirmation screen with all the data filled by the applicant will be displayed.
5. The applicant may either edit or confirm the same.
6. On confirmation, an acknowledgment will be displayed. The acknowledgment will contain a unique 15-digit acknowledgment number.
7. The applicant is requested to save and print this acknowledgment.
8. ‘Individual’ applicants should affix a recent color photograph (size 3.5 cm x 2.5 cm) in the space provided in the acknowledgment. The photograph 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 acknowledgment).
9. Signature / Left Thumb Impression should only be within the box provided in the acknowledgment. In case of applicants other than ‘Individuals’, the authorized signatory shall sign the acknowledgment 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.
10. Thumb Impression should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp
11. If communication address is within India
- The fee for processing PAN application is Rs. 94
- Payment can be made either by Demand Draft, Cheque, Credit Card/Debit Card or net banking.
12. If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of Demand Draft payable at Mumbai.
13. If communication address is outside India
- The fee for processing PAN application is Rs. 944.
- Payment can be made only by way of Demand Draft payable at Mumbai.
- 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 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.
14. Demand draft and cheque should be drawn in favor of ‘NSDL-PAN’.
15. Demand draft should be payable at Mumbai and the acknowledgment number should be mentioned on the reverse of the demand draft.
16. 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.
17. Persons authorized to make payments through Credit card/Debit card/Net banking payment are as follows.
|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||Any Partner of the Firm|
|Association of Person(s) / Body of Individuals / Association of Person(s) Trust / Artificial Juridical Person / Local Authority||Authorized Signatory covered under section 140 of Income Tax Act, 1961|
18. Applicants making credit card/debit card payment will be charged an additional surcharge of Rs. 5 by the bank providing payment gateway facility.
19. Applicants making payment through Net Banking facility will be charged an additional surcharge of Rs. 4 + service tax for payment gateway facility.
On successful credit card / debit card / net banking payment acknowledgment will be displayed. Applicant shall save and print the acknowledgment and send to NSDL as mentioned in point (q) & (r) below.
20. The acknowledgment duly signed, affixed with photograph (in case of ‘Individuals’) along with 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 Telephone Exchange, Baner, Pune – 411045′.
21. Superscribe the envelope with ‘APPLICATION FOR PAN – Acknowledgment Number’ (e.g. ‘APPLICATION FOR PAN – 881010100000097′).
22. Your acknowledgment, Demand Draft, if any, and proofs, should reach NSDL within 15 days from the date of online application.
23. Applications received with demand draft or cheque as mode of payment shall be processed only on receipt of relevant proofs and realization of payment.
You can also visit the following sites for more details and instructions for making the payment and filling the form 49A: -
Here are the Do’s and Don’ts while filling Form 49A:-
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 black ink.
3. Do paste a recent color photograph (size 3.5 cm 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 or a Notary Public or a Gazetted Officer, under official seal and stamp.
6. Do provide correct AO code in the application.
7. Do specify AO code as below if applicant is a defense employee
Army – PNE W 55 3
Navy – MUM W 11 8
Air Force – DEL W 72 2
8. Do attach Proof of Identity (POI) and Proof of Address (POA) as per Rule 114 (4) of Income Tax Rules, 1962.
9. Do provide the POI and POA which have name exactly as written in the application.
10. Do provide details of Representative Assessee in column 14 of application form, if applicant is Minor, Idiot, Lunatic or Deceased.
11. Do provide POI and POA for Representative Assesse also, if Representative Assessee is appointed.
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.
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.) along with the signature in the box.
6. Do not mention Husband’s name in the Father’s Name column.
7. Do not use initials in first and last name field.
8. Do not apply for a new PAN if you already have one.
Here are the Documents required while applying for PAN card:-
- Proof of Identity (POI)
- Proof of Address (POA)
Note: The documents should be in the name of applicant only. In case of “Minor Applicants”, both the documents should be in the name of the concerned Representative Assessee (RA). Generally, one of the Parents is RA for minors, so one of the parents should provide the POI and POA documents.
The following documents can be used as POI and POA while applying for PAN card: -
a) Proof of Identity
- Copy of any of the following:
1. School leaving certificate
2. Matriculation certificate
3. Degree of a recognized educational institution
4. Depository account statement
5. Credit card statement
6. Bank account statement/ bank pass book
7. Water bill
8. Ration card
9. Property tax assessment order
11. Voters Identity Card
12. Driving License
13. Certificate of identity signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or Gazetted Officer.
b) Proof of Address
- Copy of any of the following
1. Electricity bill*
2. Telephone bill*
3. Depository account statement*
4. Credit card statement*
5. Bank account statement/bank pass book*
6. Rent receipt*
7. Employer certificate*
9. Voters Identity card
10. Property tax assessment order
11. Driving License
12. ation card
13. Certificate of address signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or Gazetted Officer.
Note: documents submitted as proof of address for serial numbers 1 to 7 should not be more than six months old from the date of application.
These are documents required while applying for PAN card for NRI’s and Citizens of India located outside the country.
a) Proof of Identity – Copy of passport
b) Proof of Address
- Copy of any of the following
1. Copy of passport
2. Copy of bank account statement in country of residence
3. Copy of NRE bank account statement **