Support 
Permanent Account Number
PAN
A PAN (Permanent Account Number) is a unique 10-digit alphanumeric number issued by the Income Tax Department to all Indian citizens. A PAN card is provided as proof whenever needed and is accepted as a valid ID proof across the country for various purposes, such as entering into legal agreements, applying for loans, opening bank accounts, and more. If there are any changes in the PAN data of the assessee, they can apply with the Income Tax Authority to rectify or update their PAN details. KDP Accountant can assist you in obtaining a new, updated PAN card.
Following entities can apply for a PAN card Individual
- Hindu Undivided Family (HUF)
- Private Limited Company & Public Limited Company
- Partnership Firm
- Trusts
- Artificial Juridical Person
- Foreign Company
- Local Authority
- Association of Person
- Liaisoning office etc.
The process for application for PAN is as under
- Fill up Form 49A,
- Attach a proof of identity(as per point 2 below),
- Attach proof of residence(as per point 2 below),
- Submit the set to NSDL /UTI,
- After submission, acknowledged copy is received which is used for further follow-up with Department.
Form 49A
PAN is required to be applied under Form 49A.
Instructions for Filling the Form 49A :Form to be filled in BLOCK LETTERS and in BLACK INK only. Each box, provided for filling the details, should contain only one character. Photograph is required only in the case if Applicant is Individual. In case of other applicants, box for photographs has to be left blank. Signature / left thumb impression should only be within the box provided. It should not be made across the photograph attached. Thumb impression, if used, should be attested by Magistrate or Notary or Gazetted officer. Every applicant, other than, Individual, is required to affix its rubber stamp across the signature.
Identity proof & Residence Proof
Every applicant is required to provide proof for identity & residence. Documents which are considered as identity proof & residence proof are listed below :
| Category | Documents Required | ||
|---|---|---|---|
| Individual |
| ||
| HUF | Above mentioned documents in respect of Karta of the HUF | ||
| Company | Copy of certificate of Registration issued by Registrar of company | ||
| 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 commissioners or Registrar of Co-operative 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 |
Disclaimer:
All the contents of article are only for general information or use. They do not constitute advice and should not be relied upon in making (or refraining from making) any decision. Kamdar Desai & Patel hereby excludes any warranty, express or implied, as to the quality, accuracy, timeliness, completeness, performance, fitness for a particular purpose of the Site or any of its contents, including (but not limited) to any financial tools contained within the article. Kamdar Desai & Patel will not be liable for any damages (including, without limitation, damages for loss of business projects, or loss of profits) arising in contract, tort or otherwise from the use of or inability to use this article, or any of its contents, or from any action taken (or refrained from being taken) as a result of using this article or any such contents. Kamdar Desai & Patel makes no warranty that the contents of the article are free from infection by viruses or anything else which has contaminating or destructive properties.
OUR BLOGS
- VIEW ALL HIDE ALL 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 Protean e-Gov - TIN website.
- Can I have more than one PAN?
-
No. Obtaining/possessing more than one PAN is against the law and may attract a penalty up to 10,000. Therefore, it is advisable not to obtain/possess more than one PAN.
- What should I do if I have more than one PAN?
-
You may fill and submit PAN Change Request application form by mentioning the PAN which you are using currently on top of the form. All other PAN/s inadvertently allotted to you should be mentioned at item no. 11 of the form and the corresponding PAN card copy/s should be submitted for cancellation along with the form.
- Is there any third party verification conducted to verify identity and address of PAN applicants along with genuineness of documents submitted by them?
-
Yes. As per procedure prescribed by Income Tax Department, third party verification may be conducted to verify identity and address of PAN applicants along with genuineness of documents submitted by them during PAN application. If found fake, the Income Tax Department may take suitable action.
- What is e-PAN? Is e-PAN a valid proof of allotment of PAN?
-
e-PAN is a digitally signed PAN card issued in electronic form and it is a valid proof of allotment of PAN.
- Is e-mail ID mandatory for receiving e-PAN?
-
Yes. It is mandatory to mention valid e-mail ID in PAN application form to receive e-PAN.
- Is it compulsory to link Aadhaar with PAN?
-
Section 139AA of the Income Tax Act states that every person who has PAN as on July 1, 2017 is required to link his/her PAN with his/her Aadhaar number. Section 139AA also requires mandatory quoting of Aadhaar while applying for new PAN and also while filing return.
- What is the deadline to link Aadhaar with PAN?
-
Aadhaar-PAN linking deadline has been extended till March 31, 2022.
- How do I link my Aadhaar with PAN?
-
(A) You may visit e-filing website of Income Tax Department https://www.incometax.gov.in/iec/foportal or Protean e-Gov TIN website www.protean-tinpan.com and link your Aadhaar with PAN. (B) Alternatively, you can link your Aadhaar with PAN by sending SMS in the following format to 567678 – The format is: UIDPAN For example, if your Aadhaar number is 111122223333 and PAN is AAAPA9999Q, then you are required to send SMS to 567678 as UIDPAN 111122223333 AAAPA9999Q This is a free service provided by Protean e-Gov. However, SMS charges as levied by the mobile operator will be applicable
- What should I do if I am unable to link my Aadhaar with PAN either online or through SMS facility as mentioned above?
-
You can link your Aadhaar with PAN using Biometric Aadhaar Authentication services. Click here to download Aadhaar Seeding Request Form and visit designated PAN centre for Biometric Aadhaar Authentication along with supporting documents i.e. copy of PAN card and Aadhaar card. Unlike abovementioned online services, linking of Aadhaar with PAN using Biometric Aadhaar Authentication is chargeable.
