Question: – What is PAN?

Answer: – 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.

Question: – What fourth and fifth digit of PAN signifies?

Answer:-  4TH & 5TH DIGIT OF PAN NO. HERE IT IS:

ASSUME PAN NO. IS AAASA1234A

AAA S A 1234 A
|—– | | | —– | |
5 4 3 2 1
1.Alphabetic check Digit
2.Sequential number running from 0001 to 9999
3.First character of assessee’s last name/surname
4.Status
5.Alphabetic series running from AAA to ZZZ

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.

1-5 field are alpha(A to Z)
6-9 field are numeric(0-9)
10 field is alpha(A-Z)

Forth field of pan denotes assessee status :
for individual=”P”
for Company=”C”
for Trust =”T”
for partnership firm=”F”
Body of Individual:”B”

Association of persons:”A”
HUF=”H”
Local authority:”L”
Govt.=”G”
judicial artificial person:”j”

2.Fifth field of PAN denotes NAME

In case of individual: Surname/last name(as given in pan application)
for ex. in case of Ram Kumar(individual)
5th field will be “K”
4th field will be “P”
In case of Ram Kumar Gupta(Individual)
5th field will be “G”
4th field will be “P”

In case of All Other Assesees (not confirmed for all the assessee)
5th field will be first letter of Name/first Name
for ex : In case of Suresh Jindal (HUF)(confirmed)
5th field will be “S”(first letter of First name i.e Suresh)
4th field will be “H”(for Huf)

for ex: in case of ABB LTD(confirmed)
5th field will be “A”(first letter of First name)

4th field will be “C”(for company)

Question: – Who can apply for PAN?

Answer:- 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.

Question: – Who can apply on behalf of minor, lunatic, idiot, mentally retarded, deceased and wards of court?

Answer:- 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.

Question:- Is it compulsory to quote PAN on ‘return of income’?

Answer:- Yes, it is compulsory to quote PAN on return of income.

Question: – Do I need to apply for a new PAN when I move from one city to another?

Answer:- 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 NSDL-TIN website.

Question: – Can I obtain or use more than one PAN?

Answer: – Obtaining/possessing more than one PAN is against the law and may attract a penalty upto Rs.10,000. Therefore it is advisable not to obtain/possess more than one PAN. If you have more than one PAN, you should surrender the unused PAN by logging into ITD website at www.incometaxindia.gov.in

Question: – How do I apply for PAN?

Answer: – You can apply for PAN by filling up Form 49A: Application for Allotment of Permanent Account Number (PAN application form). You can also apply for PAN online through NSDL-TIN website.

Question: – Can I make an application for PAN on plain paper?

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Answer: – No. Application for PAN can be made only in Form 49A notified by Central Board of Direct Taxes on 29.05.2003.

Question: – Where can I obtain application form for PAN (Form 49A)?

Answer: – You can obtain the application form for PAN (Form 49A) in the format prescribed by Income Tax Department from TIN-Facilitation Centers (TIN-FCs), any other stationery vendors providing such forms or from NSDL-TIN website.

Question: – Are there any charges for obtaining Form 49A?

Answer: – The form is freely downloadable from NSDL-TIN website. You can also obtain the form from TIN-FCs.

Question: – Where should I submit my PAN application?

Answer: – You can submit your duly filled and signed PAN application form along with the supporting documents to any of the TIN-FCs or PAN Centers managed by NSDL.

Question: – What are the charges to be paid while submitting Form 49A?

Answer: – You have to pay Rs.94 (plus service tax, as applicable) to TIN-FCs as processing fees while submitting Form 49A. If address for communication is a foreign address, the fee payable is Rs. 744 (including service tax).

Question: – What will I receive on submission of the PAN application form to a TIN-FC?

Answer:- You will receive an acknowledgment with a unique 15-digit acknowledgment number on submission of the PAN application form.

Question: – How can I enquire about the status of my application?

Answer:-

(i) You can inquire the status of your application by accessing NSDL-TIN website at the “Status track” option and quoting your unique 15-digit acknowledgement number after three days of your application.
(ii) You can also obtain status of your application through SMS (Short messaging service) using mobile phones. For this, you have to type the word “PAN” followed by your 15-digit acknowledgement number and send it to 53030. For example: SMS PAN 012345678901234 to 53030.

Question: – How do I fill the application form 49A?

Answer: – You should fill the application form legibly in English capital letters with black ink. You should read all the instructions before filling up Form 49A.

Question: – Is a photograph compulsory for making an application for PAN?

Answer:- ‘Individual’ applicants should affix a recent colour photograph (size 3.5 cm x 2.5 cm) in the space provided on the form. The photograph should not be stapled or clipped to the form. The applicant should not sign across the photograph. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

Question: – What documents should I submit along with the application form?

Answer:- You have to submit the following documents with the application form:
A] Proof of identity (POI)
B] Proof of address (POA)
The documents for POI and POA depend on the citizenship and the status of the applicant.

Question: – Which documents will serve as proof of identity in case of individual applicants and HUF applicants?

Answer:-

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN: Copy of any one of the following will serve as a proof of identity:

  • School leaving certificate
  • Matriculation certificate
  • Degree of recognized educational institution
  • Depository account statement
  • Valid Credit card
  • Bank account statement
  • Water bill
  • Ration card
  • Property tax assessment order
  • Passport
  • Voter’s identity card
  • Driving license
  • Certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.

Note:

  • Document being submitted should be in the full name of the applicant as mentioned in the PAN application.
  • In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of identity.
  • In case PAN application is made on behalf of a HUF, any of above documents in respect of karta of the HUF will serve as proof of identity.

2. Citizen of India located outside India at the time of application for PAN: Copy of passport will serve as a proof of identity

3. Foreign Citizen located in India at the time of application for PAN :- Copy of passport and Copy of Person of Indian Origin (PIO) card issued by Government of India will serve as a proof of identity.

4. Foreign Citizen located outside India at the time of application for PAN :- Copy of any one of the following will serve as a proof of identity:

  • Passport
  • Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
  • Person of Indian Origin (PIO) card issued by Government of India

Question: – What documents should be submitted as proof of address for individual applicants and HUF applicants?

Answer:-

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN: Copy of any one of the following will serve as a proof of address:

  1. Electricity bill*
  2. Telephone bill*
  3. Depository account statement*
  4. Credit card statement*
  5. Bank account statement*
  6. Rent receipt*
  7. Employer certificate*
  8. Ration card
  9. Passport
  10. Voter’s identity card
  11. Property tax assessment order
  12. Driving license
  13. Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.

Note:

  • *For serial numbers 1 to 7, proof of address should not be more than six months old from the date of application.
  • Document being submitted should be in the full name of the applicant as mentioned in the PAN application.
  • In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of address.
  • In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of address.
  • It is mandatory for individuals and HUF to mention their residential address on the PAN application and to submit valid proof of the same.
  • If office address is selected as communication address by Individual and HUF applicants, then POA for office address is also required.

2. Citizen of India located outside India at the time of application for PAN :-Copy of any one of the following will serve as a proof of address:

  • Passport
  • Bank account statement in country of residence
  • NRE bank account statement**

3. Foreign Citizen located in India at the time of application for PAN :- Copy of any one of the following will serve as a proof of address:

  • Passport
  • Bank account statement in India
  • Residential permit issued by the State Police Authorities
  • Registration certificate issued by the Foreigner’s Registration Officer
  • Person of Indian Origin (PIO) card issued by Government of India
  • NRE bank account statement**

In case ‘Office Address (of India)’ is mentioned in application made by foreign citizens , then it is mandatory to provide all five documents mentioned below as proof for office address.

Copy of Visa application to Indian authorities + Copy of Visa granted + Copy of appointment letter/contract from Indian Company + Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer + copy of PAN card for the PAN mentioned in the employer’s certificate.

4. Foreign Citizen located outside India at the time of application for PAN :- Copy of any one of the following will serve as a proof of address:

  • Passport
  • Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
  • Bank account statement in country of residence, duly attested by Indian Embassy/High Commission / Consulate / Apostille in the country where applicant is located
  • Person of Indian Origin (PIO) card issued by Government of India
  • NRE bank account statement**

Note:

** showing at least two customer induced transactions in last six months period and duly attested by Indian Embassy / Consular office / High commission or Apostille or by the manager of the bank in which the account is held. The applicant may be a joint holder.

Question: – Which documents will serve as proof of identity and address for applicants other than individual and HUF?

Answer:-

List of documents which are acceptable as proof of identity and address for applicants other than individual and HUF is as below:

1. Having office of their own in India:

Type of Applicant Documents for proof of identity and address
Company Copy of certificate of registration issued by Registrar of Companies.
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 Commissioner /Registrar of Co-operative Society / any other Competent Authority or
any other Document originating from any Central / State Government Department establishing identity and address of such person.

2. Having no office of their own in India:

Type of Applicant Documents for proof of identity and address
Company/Firms/AOP (Trusts)/AOP/ BOI/Local Authority/Artificial Juridical Person Copy of registration certificate of the respective country duly attested by Indian Embassy in the country where applicant is located or
Copy of certificate of registration with the competent authority in India or
Copy of approval issued by the competent authority in India or
Copy of the accompanying documents alongwith the approval issued by competent authority in India or
Copy of the application (duly acknowledged) made by the applicant before the competent authority in India.

Question: – What is the procedure for applicants who cannot sign?

Answer:- In such cases, Left Hand Thumb Impression (preferably in black ink) of the applicant should be taken on Form 49A/change request form at the place meant for signature. This should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

Question: – Is father’s name compulsory for female applicants (including married/divorced/widow)?

Answer:- Female applicants, irrespective of their marital status, should write only father’s name in the PAN application form. There is no provision to mention husband’s name in the application.

Question: – Is it compulsory for me to mention telephone number/email id on application Form 49A?

Answer:- Either the telephone number or the email should be mandatorily mentioned in the application.

  • When the telephone number is mentioned, it is necessary to mention the STD code. In case of mobile number, country code should be mentioned as STD code. When the telephone is provided by WLL service providers, the STD code should be mentioned.
  • If email id is mentioned, PAN will be communicated on email id when it is allotted by the Income Tax Department.

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0 responses to “PAN Meaning, Significance, who can apply & Procedure”

  1. Roy says:

    Sir,
    For taking pan card of society, what should be the status given in pan card, firm or association of persons?
    Plz reply us

  2. S K Gupta says:

    Sir, I have a query for correction in Pan . I have a society which is registered in delhi , which forth letter is “T”, Now I wanted the correction in its address , so what documents will be submitted ?

    Note That society has not Trust deed, It has only Society Registration certificate from Registrar of society

    Thanks

    S.K.Gupta

  3. SUBHRA KUMAR MAZUMDER says:

    THE GOVERNMENT SCHOOL CAN APPLY PAN NUMBER FOR THEM ?
    IF IT IS THE WHICH PAPER IS REQUIRED ?

  4. SUBHRA KUMAR MAZUMDER says:

    THE GOVERNMENT SCHOOL CAN APPLY FOR PAN CARD ? IF CAN WHICH DOCUMENT IS REQUIRED ? PLEASE ANSWER ME AS EARLY AS POSSIBLE.
    FROM- SUBHRA KUMAR MAZUMDER.
    MOB- 9830557883.

  5. Raja says:

    We would like to apply a PAN card for our co-operative housing society.
    Is it mandatory to provide Representative assessee .

  6. srijal gupta says:

    sir kya mukh badhir log jo mukh badhir school se padhe hai ve kya eligible hai pan card banwane ke liye…………pls rply this mail urgently

    thankxxxxxxxxxxxx

  7. aditya says:

    Sir,
    I am leaving India permanently as I got permanent citizen ship abroad. In such case I dont need my existing PAN CARD any more so what is the procedure to surrender/close it?

  8. Ratna says:

    Dear sir/Madam
    maine 1 saal pehle apna pan card banwane ke liya diya tha. lekin avi tak mujhe mera pan card receive nhi hua hai. plz tell me ab mai kya karu??

  9. savitha says:

    i am 20 year old . can i apply for pan card as major. if not at what age i can manage to get pan

  10. Julia Saha says:

    Hello Sir,
    My PAN Card has following details:
    ————————————————————-
    JULIA SAHA
    SOBHAN KANTI SAHA

    01/01/1987

    Permanent Account Number

    DGTP…..B

    Signature
    ———————————————————–
    All the above are written on the left hand side of the card. What is that date. Its neither my DOB nor DOI!!! And I have seen even in more of my friends card also its the same problem. It cannot be that all of us have given incorrect information about our DOB!!

  11. Saravana Gandhi says:

    Sir,

    I received my PAN Card. Now I forget the details which are gave in Form-49A (PAN Application). Now I want to see that details. Please give some ideas to find out that details like First Name, Sur Name, Middle Name etc.

    Thanks & Regards,
    Saravana Gandhi. K

  12. Ravi says:

    Sir, We have AOP ( Not a trust), it has to converted into a proprietorship concern, what is the procedure please.

    Ravi

  13. qalid says:

    Sir,

    Could u plz give the details for the status of other than individuals like
    local authority body of individual artificial judicial person.

  14. RAJENDRA says:

    is it right that somebody income is under 1 lac .he has a PAN card .so he will pay the IT return?

  15. Mahendra says:

    I want know the address given at the time of pan application

  16. Chandrakumar khandat says:

    I am retired person aged about 61/62 years. I am not working or earning at present. My savings are about 2/3 lacs of rupees and the same amount is rotated in banks or postal accounts.

    please let me know, is is necessary for me to apply and obtain a PAN CARD?

  17. rajesh gupta says:

    What is the meaning of digits other than 4th and 5th in a PAN?

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