CA Sandeep Kanoi
CBDT has changed the procedure for issue of PAN Card w.e.f. 03.02.2014 and has made it mandatory to submit self- attested copies of proof of identity, address and date of birth documents and also to produce original documents for verification vide its Notification No. F.No: oPAN/1/3/2003/Part Dated: 24.1.2014 and vide Press Release Dated 24.01.2014.
It said in above Notification that “The copies of Proof of Identity (POI), Proof of Address (POA) and Date of Birth (DOB) documents attached with PAN application form, will be verified vis a vis their original documents at the time of submission of PAN application at PAN Facilitation Centre. Original documents shall not be retained by the PAN Facilitation Centres and will be returned back to the applicant after verification.”
While passing the notification CBDT has failed to take into account practical difficulties which Applicant and PAN Facilitation Centres will have to face. It is easier said than done. Before pronouncing the anarchic order the CBDT should have considered the problems of millions of PAN Holders (requiring to get their PAN DATA base changed and or for issuance of New PAN CARD) and NEW APPLICANTS above the age of 50 years and millions of illiterates male and female applying for PAN for one or the other reasons who would be failing to produce any documents with regard to their Date of Birth. In the absence of any specific guidelines as to what would construe as a valid birth date proof other than school certificate would be a daunting task and big challenge for Applicants as well as TIN_FCs.
CBDT move seems to be also a result of CAG Report in March 2011, in which after finding a huge mismatch between the number of PAN holders and the number of tax return filings, the Comptroller & Auditor General had asked the I- T department to ensure that a single taxpayer was not issued multiple cards.
CBDT move may also result in curb on PAN Frauds and on issue of PAN based on forged documents but at the same time CBDT should understands the practical problem, Ground Realities and comes up with a practical solution sooner than the earlier.
Practical Problem Identified by our Readers :-
1. Date of Birth Certificate :- How those who have taxable Income and do not have PAN , will obtain PAN in the absence of Birth Proof.
2. What will be the procedure of verification of documents if PAN is applied online?
3. How are we going to expect the Foreign Nationals applying for PAN CARD while staying out of India to send across, their Original Passport/driving License etc for verification purpose ?
4. How Foreign Companies Incorporated Outside India and do not having offices in India will produce originals.
5. How a person will get affected a change in PAN card in the absence of birth certificate?
6. A person staying in smaller City or Village has to visit a TIN Facilitation Center in a City for getting the verification done as now he cannot send the documents by courier or post.
TO Know what Constitutes a Documents as proof of identity, address and date of birth Please Read the Following Post :- Employee Certificate, Bank Certificate, Aadhaar Card for PAN / TAN , Revised Form 49A, 49AA
(Published with input from Advocate C.P Chugh)
Author Bio
New illiterate applicants, above the age of 60 Years, do not have any age proof mentioned in proof of Birth List except they have to go before a magistrate for affidavit. This is not a easy job to that type of applicants.
In case of non-citizens proof as to date of birth is not reqd under the same rule of IT. why such difference between citizens and non-citizens ??
dear sir,
please clear that if u are authorised the audhar card for photo and address verification AND WHY NOT FOR DATE OF BIRTH, WHICH IS MENTIONED ON THE AUDHAR CARD AND MOBILE NO SHOULD BE VERIFIED. PLEASE CLEAR IT IN VERY SIMPLE WAY.
MY SELF
DEEPAK GUPTA
KAMLA NAGAR KALKA 133302
MAIL ID dkgupta4482@gmail.com
Contact 08295760109 (airtel)
Sometimes I feel pity on the sad affairs of the IT department and their babudom. I believe this order was scripted by lower level officials and not scrutinized by their superiors before publishing on public domain.
Before going forward on this the department should ensure the following:
1. Open PAN facilitation centers in every district atleast or can be more down to the block levels for the convenience of the people.
2. Obtain finger prints and photos of the applicants at the same time as was done for AADHAR cards.
3. Verify the documents there only. Yes there is an issue of DOB for some people which can be done away with an affidavit or so.
In the end I would like to request the concerned authorities to reconsider this circular keeping in view of practical hitches involved.
I was born in Rangoon(Burma) in 1932. My parents were from the erstwhile Cochin State in present Kerala. We fled from Burma to India when the World war II came to the door steps of Rangoon. I have no birth certificate. How will a person similarly placed go about obtaining a PAN card?
A. Ranganathan
What will be the procedure of verification of documents if PAN is applied online and send directly to PAN processing centre, a big ?
How are we going to expect the foreign Nationals applying for PANCARD while staying out of India to send across, their Original Passport/driving Lic etc for verification purpose ?
We would alike to hear your views on how to obtain PAN for foreign nationals and for Companies Incorporated outside India. A Foreign National cannot provide Original Passport to TIN Facilitation Centre sitting in abroad.
I agree with Ms. Lalitha. Unlike most other states, individuals of the south, especially those belonging to TN do not follow the system of First Name (Own name), Last Name (Agrawal, Mukherjee, etc.). Instead the name is prefixed by the first letter of father/husband’s name. This system has totally misinterpreted even by the Income Tax Department in their PAN Application form, resulting in individuals quoting their Father’s name as their First Name and their own name as the Last Name. The illustration given in the Form itself supports such a misleading statement. Obviously, all these are in variance with the Passport details, where they are taking care in an appropriate manner. Anyhow, the author is right in pointing out the problems that could be faced by the people at large.
Difficulty in producing original documents in case the PAN is applied online..
CBDT vide Income –tax (19th Amendment) Rules, 2013 has amended rule 114(4) and provided that following shall be treated as proof as to date of birth in case of an individual who is a citizen of India.
(a) birth certificate issued by the Municipal Authority
or any office authorised to issue Birth and Death
Certificate by the Registrar of Birth and Deaths or the
Indian Consulate as defined in clause (d) of sub-section
(1) of section 2 of the Citizenship Act, 1955 (57 of
1955); or
(b) pension payment order; or
(c) marriage certificate issued by Registrar of
Marriages; or
(d) matriculation certificate; or
(e) passport; or
(f) driving licence; or
(g) domicile certificate issued by the Government; or
(h) affidavit sworn before a magistrate stating the date
of birth.
In case of non-citizens proof as to date of birth is not reqd under the same rule as amended.
Wat about the any change in pan card issued earlier or to issue duplicate pan card
the main problem in applying is mismatch of father’s initials. the system does not accept initials and if expanded most of the applicants dont have any proof to produce. Even in the passports etc only initials will be there. Here my suggestion is to verify the applicant’s name and initials with that of the father. If any action is initiated it would benefit to many people.
The notification by the CBDT does not clear the doubts about the online filing of PAN forms. How to submit the online PAN application forms?
Crucial problem will be in case of married women for DOB proof. Before merrage with name of girl name and surname of her father will be on DOB proof,after merrage her husband’s name and surname will be there. Will TIN accept it.
I would like to add one more thing.
What about online application for PAN where we have to send copies of documnets to NSDL, Pune.
If original needs to be verified in this case what we will be doing
There is one more point to be considered. Currently, the assessee has an option to apply for or change in PAN through online online wherein, after filling online forms, the assessee used to courier the self-attested documents to TIN HQ.
In the new regime, how it is possible for TIN to verify the original documents as no assessee would be willing to send the original documents through courier.
I do agree with u sir totally. Hardly a person visit himself / herself for making pan application, in such a situation verification with original documents is really a burden. Further what would happen if same rules apply for NRI Applying PAN CArd? Does CBDT Expects NRI to courier his / her Passport to India for verification of documents of his/ her PAN Application in India.
The practical solution that CBDT may suggest would be an impractical one. For eg. now whoever does not have ID proof , Address proof can obtain a Gazwetted officer’s signature. Again that Gazetted Officer should provide his ID card issued by that office. How many gazetted officers are issued ID cards.
Dear Sandeep,
Thanks for publishing my views. I still feel there is going to be a big hue and cry for PAN applicants across India. I would like to suggest the following measures to deal with situation :-
a) Immediately introduce Bio-metric PAN scheme to ensure single PAN for each Individual.
b) Create Help Desks at ITD offices to verify and attest testimonials for those who are not in possession of valid documents.
or
c) Remove condition of attaching copy of ID Card of the Gazetted Officer, Counsler, MLA, or MP verifying and signing the declaration. No one is willing to provide a copy of ID for a simple reasons, it could be misused.