Permanent Account Number or Tax Deduction/ Collection Account Number are considered as most important under Income Tax. Whenever any person want to obtain these numbers they have to comply with certain documentary requirements. Most of the people always got confused as to what all are the documentary evidences which are require to submit for obtaining PAN/TAN. Hence, today I am writing this article which will purely contains details of list of documents submitted for obtaining PAN/TAN as per Income Tax Act.

Document acceptable as proof of identity, proof of address and proof of date of birth as per Rule 114 of Income Tax Rules, 1962:

Indian Citizens (including those located outside India)

Proof of Identity Proof of Address Proof of date of birth
(i) Copy of any of the following documents bearing name of the applicant as mentioned in the application:- (i) Copy of any of the following documents bearing the address mentioned in the application:- Copy of any of the following documents bearing the name, date, month and year of birth of the applicant as mentioned in the application:-
a. Aadhaar Card issued by the Unique Identification Authority of India; or a. Aadhaar Card issued by the Unique Identification Authority of India; or a. Aadhaar card issued by the Unique Identification Authority of India;or
b. Elector’s photo identity card; or b. Elector’s photo identity card; or b. Elector’s photo identity card; or
c. Driving License; or c. Driving License; or c. Driving License; or
d. Passport d. Passport d. Passport
e. Ration card having photograph of the applicant; or e. Passport of the spouse; or e. Matriculation certificate or Mark sheet of recognized board; or
f. Arm’s license; or f. Post office passbook having address of the applicant; or f. 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
g. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or g. Latest property tax assessment order; or g. Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or
h. Pensioner card having photograph of the applicant; or h. Domicile certificate issued by the Government; or h. Domicile certificate issued by the Government; or
i. Central Government Health Scheme Card or Ex-Servicemen Contributory Health Scheme photo card i. Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or i. Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or
j. Property Registration Document; or j. Pension payment order; or
(ii) Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer (ii) Copy of following documents of not more than three months old
(a) Electricity Bill; or
(b) Landline Telephone or Broadband connection bill; or
(c) Water Bill; or
(d) Consumer gas connection card or book or piped gas bill; or
(e) Bank account statement or as per Note 2 ; or
(f) Depository account statement; or
(g) Credit card statement; or
k. Marriage certificate issued by the Registrar of Marriages; or
l. Affidavit sworn before a magistrate stating the date of birth.
(iii) Bank certificate in Original on letter head from the branch(alongwith name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant (iii) Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer
(iv) Employer certificate in original
Note: Note:
1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant. 1. Proof of Address is required for residence address mentioned in item no. 7.
2. For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required is required as proof of identity, address and date of birth. 2. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address.

Other than Individuals & HUF i.e. Firm, BOI, AOP, AOP (Trust), Local Authority, Company, limited Liability Partnership, Artificial Juridical Person

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 Document to be submitted
Company Copy of certificate of registration issued by Registrar of Companies.
Partnership Firm Copy of certificate of registration issued by Registrar of firms or Copy of Partnership Deed.
Limited Liability Partnership Copy of Certificate of Registration issued by the Registrar of LLPs
Association of Persons (Trust) Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.
Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative 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.

 2. Having no office of their own in India:

Type of Applicant Document to be submitted
Company/Firms/Limited Liability Partnership/AOP (Trusts)/AOP/ BOI/Local Authority/Artificial Juridical Person (1.1) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.
(1.2) Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

 Downloads :-

Download Format of Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer.

Download Format of Bank certificate in Original on letter head from the branch(alongwith name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant 

Download Format of Employer certificate

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)

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18 Comments

  1. namit10000 says:

    I HAVE APPLY PAN CARD OF KIRTAN MANDAL UNDER HEAD ARTIFICIAL JUDICIAL PERSON, BUT NSDL REQUIRED PROOF OF IDENTITY, I HAVE SUBMITTED RENT AGREEMENT, BUT THEY DENYING

  2. hiba says:

    For duplicate PAN card application –
    I have made the payment online and downloaded the prescribed application form. Are the following documents sufficient for sending to the recommended address?
    1. Application form with recent photograph and signatures
    2. PAN card copy
    3. self attested Passport copy

  3. Amajit De says:

    I want to apply for a PAN Card for my mother. But her Aadhar Card doesn’t have the exact DOB, it only says year of birth. Will it be accepted as proof for applying PAN Card?

    1. SHIVAKUMAR M R says:

      1. Affidavit sworn before a
      magistrate stating the date
      of birth..
      2. Domicile certificate issued
      by the Government.
      3. Marriage certificate issued
      by Registrar of Marriages.
      4. Pension Payment Order.
      5. Central Government Health
      Scheme Card or Exservicemen
      Contributory Heath Scheme photo card.
      6. Elector’s photo identity
      card

      1. SHIVAKUMAR M R says:

        2. Domicile certificate issued
        by the Government.
        3. Marriage certificate issued
        by Registrar of Marriages.
        4. Pension Payment Order.
        5. Central Government Health
        Scheme Card or Exservicemen
        Contributory Heath Scheme photo card.
        6. Elector’s photo identity
        card

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