Details of Various Types of PAN Applications

Permanent Account Number (PAN) is consider as very crucial element in any financial transaction. Whenever it comes to Application of PAN is most of people are aware of only two forms that is Form 49A and Form 49AA but in actual there are various different forms or I can say method relating to Pan which can be used for various different purposes. Today I will cover those various types of Pan Application.

1. Application for allotment of New PAN (Form 49A) – applicable for Citizens of India

This form should be used when the applicant is Citizen of India and has never applied for a PAN or does not have PAN allotted to him. An applicant can visit Income Tax Department (ITD) website to find whether a PAN has been allotted to him or not.

2. Application for allotment of New PAN (Form 49AA) – applicable for foreign citizens

This form should be used when the applicant is Foreign Citizen and has never applied for a PAN or does not have PAN allotted to him. An applicant can visit Income Tax Department (ITD) website to find whether a PAN has been allotted to him or not.

3. Reprint of PAN Card

This application should be used when PAN has already been allotted to the applicant but applicant requires a PAN card. A new PAN card bearing the same PAN details is issued to the applicant.

(A) PAN applicants can now apply online for Reprint of PAN card (only when there is no change required in data). TIN NSDL site has open one direct link for this kind of purpose.

The link is as under: https://www.onlineservices.nsdl.com/paam/ReprintEPan.html

This facility is only available for those PAN holders whose latest PAN application was processed through NSDL e-Gov and / or e-Filing portal of Income Tax Department. Option for update of PAN details will not be available through this facility.

(B) If the communication address of an applicant as per latest records available with NSDL e-Gov is an Indian address, then applicant needs to make an online fee payment of ₹50 (inclusive of taxes) and if it is a foreign address, then payment of ₹959 (inclusive of taxes) has to be made by the applicant.

(C) There is no requirement of submitting any application form along with supporting documents for processing this PAN card reprint request.

Alternatively, an applicant can apply for a reprinted PAN card through normal online PAN application mode whose details are given below.

(A) While filling this form, applicant should not select any of the check boxes on the left margin of the form. However, the check box for Item no. 7 Address for communication will be selected by default as this address will be updated in the records of ITD.

4. Change/Correction in PAN Data

This application should be used when PAN has already been allotted to the applicant but applicant wants to make change/correction in PAN data. A new PAN card bearing the same PAN with updated details will be issued to applicant.

Appropriate check boxes in front of the relevant core details (i.e. name, father’s name, date of birth) should be selected, in order to update the details.

5. DSC Based PAN Application

This is a new facility initiated by the TIN NSDL for time saving and quick filing of Pan application. This facility can be used by PAN applicants having a valid Digital Signature Certificate (DSC) issued to them by authorized Certifying Authority (CA) in India. Only valid class II or III DSC will be accepted.  In case of minor/lunatic/idiot applicants, DSC of the parent/guardian whose details have been furnished as Representative Assessee in the application should be used for digitally signing the application. For DSC based application, applicant is not required to send any physical document to NSDL e-Gov.

6. Instant PAN Through Aadhaar Based e-KYC

This facility is for allotment of Instant PAN (on near-real time basis) for those applicants who possess a valid Aadhaar number. PAN is issued in PDF format to applicants, which is free of cost. The applicant is required to type in her/his valid Aadhaar number and submit the OTP generated on the registered mobile number. Once the process is complete, a 15-digit acknowledgment number is generated. Once request is submitted, the applicant can check the status of the request at any time by providing her/his valid Aadhaar number and on successful allotment can download the PAN. The applicant will also receive a copy of the PAN in the e-mail id registered with the Aadhaar database.

The relevant link is as under: http://www.incometaxindiaefiling.gov.in/e-PAN/index.html?lang=eng

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)