Application for allotment of a permanent account number.
114. (1) An application under sub-section (1) [or sub-section (1A) or sub-section (2) or sub-section (3)] of section 139A for allotment of a permanent account number shall be made in Form No. 49A.
(2) An application referred to in sub-rule (1) shall be made,—
(i) in cases where the function of allotment of permanent account number under section 139A has been assigned by the [Chief Commissioner or Commissioner] to any particular [Assessing Officer], to that [Assessing Officer];
(ii) in any other case, to the [Assessing Officer] having jurisdiction to assess the applicant.
(3) The application referred to in sub-rule (1) shall be made,—
(i) in a case where the total income of the person or the total income of any other person in respect of which he is assessable under the Act during any accounting year exceeds the maximum amount which is not chargeable to income-tax and he has not been allotted any permanent account number, on or before the 31st day of May of the assessment year for which such income is assessable;
(ii) in the case of a person not falling under clause (i), but carrying on any business [or profession], the total sales, turnover or gross receipts of which are or is likely to exceed [five lakh rupees] in any accounting year and who has not been allotted any permanent account number, before the end of that accounting year;]
[(iii) in the case of a person who is required to furnish a return of income under sub-section (4A) of section 139 and who has not been allotted any permanent account number, before the end of the accounting year.]
[(4) The application referred to in sub-rule (1) in respect of persons mentioned in Column 2 of the Table below shall be accompanied by the documents mentioned in Column 3 as proof of identity and address of the applicant :
Table
|
Sl. No. |
Applicant |
Documents as proof of identity and address |
|
(1) |
(2) |
(3) |
|
1. |
Individual | (i) Proof of identity—
Copy of school leaving certificate or matriculation certificate or degree of a recognised educational institution or depository account or credit card or bank account or water bill or ration card or property tax assessment order or passport or voter identity card or driving licence or certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. |
|
|
In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. | |
|
|
(ii) Proof of address— | |
|
|
Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving licence or rent receipt or certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. | |
|
|
In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. | |
|
2. |
Hindu undivided family | Copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity and address. |
|
3. |
Company | Copy of Certificate of Registration issued by the Registrar of Companies. |
|
4. |
Firm | Copy of Certificate of Registration issued by the Registrar of Firms |
|
|
or | |
|
|
Copy of Partnership Deed. | |
|
5. |
Association of persons(Trusts) | Copy of trust deed |
|
|
or | |
|
|
Copy of Certificate of Registration Number issued by Charity Commissioner. | |
|
6. |
Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person | Copy of Agreement
or Copy of Certificate of Registration Number issued by Charity Commissioner 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.] |
