AS per the circular no 321 the additional procedure for acceptance of proof of address alongwith PAN applications received from Individuals and HUF are as under:

1. While accepting “Application for allotment of PAN (Form 49A)” if both the addresses (residence and office) are mentioned in the application form and office address has been selected as communication address, then POA has to be collected for residence as well as office address.

2.      While accepting “Request for New PAN card or/and changes or correction in PAN data” applications, proof of all addresses provided in the application have to be collected.

3.      Documents as per Rule 114(4) of Income Tax Rules will only be accepted as valid proof for both the abovesaid addresses.

4. Both proof of addresses will have to be in the name of applicant and should contain the name in the expanded form as given in the application. The exception provided for ration card communicated vide our circular TFCID/TIN/08/ 255 dated February 18, 2008 will continue to be applicable.

All TIN-FCs are hereby informed that the above will be effective for all PAN applications received on or after November 1, 2009.

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September 2021