Transcript
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PAN SERVICE AGENTS
MANUAL
UTI Infrastructure Technology And Services Ltd
Govt. Services Department - IT-PAN Service Unit
Plot No 3.Sector -11, CBD- Belapur, Navi Mumbai - 400614
Phone No.: (+91-022) 67931300 Fax No. : 67931399
Website: www.utiitsl.com
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Introduction:
The Central Board of Direct Taxes (CBDT) has awarded the contract to
UTIITSL for the issue of Permanent Account Number (PAN). UTIITSL will
collect the PAN applications (Form49A and CSF) from their collection
centers at various locations all over India. UTIITSL will arrange to create
data and scan photographs and signatures at their four UTIITSL Regional
Offices.
For collection of PAN applications at various locations, UTIITSL has
appointed various PAN Service Centers which are primarily meant for
distribution and Collection of PAN Form49A and CSF to/from the
applicants. The applicants fill up the form as per the guidelines available
on the PAN application forms and submit the same at the UTIITSLs
authorized PAN Service Centers or UTIITSLs Offices. The authorized
person managing the centre/s will be hereafter referred as PAN Service
Agent (PSA).
For housing a PAN Card Centre, the following infrastructure is must.
Basic infrastructure requirement:
1.Office space of minimum 100 square feet.2.A landline phone.3.Availability of drinking water, drop box, sitting place, proper
ventilation, lighting, housekeeping, etc.4.Computer with internet connectivity.5.Should have more than 2 staff.
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Other Conditions for manning a PAN Service Center is as
under:
1.The PAN Service Centre will be open from Monday to Saturdayfrom 9.30 a.m. to 5.00 p.m
2.The PAN Service Center should :
a) Display a standard glow sign/flex banner board as per thenorms at the PAN Centre. The PSA will be provided with
Boards / Banners indicating that he/she is PAN Service Agent.
b) Have exclusive counter for distribution and collection of formsviz., PAN Form49A and CSF.
c) Display of relevant Information and Instructions required forfilling up the PAN application form. The following documents
should be displayed:
Frequently Asked Questions Checklist for Form49A Checklist for CSF List of AO codes for the Jurisdiction of PSA. Display the addresses of the designated UTIITSL Branch
or Regional Office for further queries etc.
Any other instructions issued from time to time.d) Should provide assistance / information to the applicant for
filling up the PAN application form.
e) Arrange for a dedicated Courier Agency or Postalauthorities for daily pick up of document and ensure the
documents reach to the designated Regional Office next day.
f) The appointment of PSA is initially for a period of two yearsfrom the date of agreement and it may be extended for further
period at the discretion of UTIITSL. PSA may obtain the list of
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allotted PAN from the controlling UTIITSL Branch (Investor
Service Wing) for applicant query.
g) If the applicant is having any grievance (Data entry error) inrespect of his PAN processed by UTI ITSL and the mistake is on
the part of UTI ITSL, the complaint letters /queries and other
documents etc may be accepted without any fee and the same
may be forwarded to the respective PDC/ PPC- Mumbai.
UTIITSL, in case of data entry error, will print the card at its own
cost and dispatch it to the Applicant.
h) In case of non-receipt, the complaint letter should be obtainedfrom applicant with the dispatch address and should be
forwarded to respective Regional Office.
There are two types of forms which are used for making a PAN Card:
a) Form49A to be used by the applicant for obtaining a new PANCard.
b) Composite Service Form (CSF) to be used by the applicant forobtaining a duplicate PAN Card or for any correction in their existing
PAN card details.
A-Procedure for Acceptance of Form49AFollowing are the fields to be checked/filled in before acceptance/
submission of the form at collection centre.
The Form49A format should be similar as defined by IT Department (No
extra cost should be charged from the applicant for the form). The applicant
has to fill up the form using Black ink pen and provide all the mandatory
information given.
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Colour Photo: The applicant has to affix (i.e. pasted and NOT staple)
recent colored photograph of Stamp size (3.5 cms X 2.5 cms) on the
space provided on the form. In case if the applicant is HUF / Non-
Individual / Minor, photograph is not required to be affixed.
Signature: The signature of the applicant is mandatory. Forms having
no signature will be summarily rejected. Applicant is required to sign
in Black color ink in space specifically meant for signature on the
front side of application and also on the reverse of the application. In
case of thumb impression, it is always Left Thumb Impression (LTI)
irrespective of sex of the applicant. However, the Thumb Impression
should be attested either by any Gazetted Officer, a Magistrate or a
Notary Public under official seal on page 2 of the Form.
A.O Code: This should be filled up by the applicant and should not be
left blank. The Service Agent will have a list of AO code etc pertaining
to his District / State. If the AO Code is not written by the applicant,
the PSA should assist the applicant to identify the AO Code and fill
up the same or advise applicant to seek the assistance of local Income
Tax Office.
1. Name of Assessee/Company Name: In case of individualapplicant, the name has to be written in full/expanded form in the
order of Last, First and Middle Name. Short forms of the name or
initials are not allowed in the name field. Name should not be
prefixed with titles such as Shri, Smt, Kumari, Late, Major, Dr.,M/s etc. and a blank box should be left between any parts of the
name. For Non- Individual case, exact name should be written as it
is in the record.
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2. Name to be printed on the Card: Applicants with longer names(exceeding 25 characters) should suitably abbreviate the name but
without using any nick name or aliases. Otherwise name will be
truncated and by default name will be printed as first
character of First Name and first character of Middle Name and
full Surname.
3. Have you ever been known by any other name?: Applicantneeds to tick yes or no If yes applicant should mention the details.
Applicable to Individuals only and instructions as in Sr. No. 1 for
writing name only.
4. Fathers Name: For Individual applicant, the fathers name ismandatory. Irrespective of the sex and marital status the applicant
has to mention his / her Fathers name on the application form.
Fathers Full name has to be written and initial or short forms of
the name are not allowed. If the Fathers name is exceeding 25
Characters, the first characters of First name and Middle name
and Last Name in full will be printed on the PAN Card. If it is less
than 25 Characters, the name will be printed in the order of First
Name, Middle name and Last Name.
5. Address: Residential / Office address: The residential / officeaddress along with State and Pincode No. should be mentioned by
the applicant. Applications received without PINCODE will be
rejected.
6. Address for communication: Address for communication shouldbe properly ticked i.e. R - for Residential Address and O - for
Official Address.
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Address for communication should also be supported by
document. In case of Individuals, the proof of address of Residence
is provided and if opted for office address for PAN Card dispatch;
the Proof of Address of Office also is required to be submitted.
7. Telephone No: Telephone no. with the STD code has to be filled upfor faster communication and convenience in dispatch of PAN
Card.
Email id: The applicant may provide the e-mail address
for faster communication, if any. However, either of the Phone
no or Email ID should be provided by the applicant for
communication.
8. Sex: This is applicable for the Individual Applicants only. Therelevant column should be ticked accordingly.
9. Status of the Applicant: There are 9 different categories of theApplicants. The status of applicant has to be indicated in the
appropriate column.
10.Date of Birth / Date of Incorporation of Non-Individual: TheDate of Birth, Date of Incorporation (for Non-Individual) is one of
the core fields which will be printed on the PAN Card. Care must be
taken to ensure that the DOB column is filled properly by the
Applicant. The relevant Date for the different category of PAN
applicant is:Status of the Applicant Date which is required to mention on the form
Individuals Actual Date of Birth
Companies Date of Incorporation
Association of Persons Date of Formation / creation
Association of Persons (Trust ) Date of creation or Trust Deed
Partnership Firms Date of Partnership Deed
HUFs Date of creation of HUF
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11.Registration Number: This is not applicable for Individualand HUF applicants. Company applicant should mention the
registration number issued by the Registrar of Companies. Other
Applicants may mention the registration number issued by any
State or Central Govt. authority or respective authority.
12.Whether Citizen of India: Applicant should tick as applicableyes or no.
13. (a) Salaried: If yes applicant should Government or OtherName of the Organization: In case of salaried Individuals
applying for PAN, the name of the Organization, has to be written
on the Form.
Name of the Business / Profession: If the applicant is not
employed, but in a profession / business, the name of the
profession/ business and its relevant code number has to be
mentioned. Following code numbers have been allotted by Income
Tax Department for various Profession and Business The
applicants who are not Salaried and not falling under any of the
above categories must mention their source of Income as 20 i.e.,
others.
Code No. Nature of Profession / Business
01 Medical Profession and Business
02 Engineering
03 Architecture
04 Chartered Accountant / Accountancy05 Interior Decoration
06 Technical Consultancy
07 Company Secretary
08 Legal Practitioner and Solicitors
09 Government Contractors
10 Insurance Agency
11 Films, TV and such other entertainment
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12 Information Technology
13 Builders and Developers
14 Members of Stock Exchange, Share Brokers and Sub-Brokers
15 Performing Arts and Yatra16 Operation of Ships, Hovercrafts, Air Crafts or Helicopters
17 Plying Taxis, Lorries, Trucks, Buses or other Commercial
Vehicles
18 Ownership of Horses or Jockeys
19 Cinema Halls and other Theaters
20 Others
14. Name and Address of Representative Assessee: Section 160 ofIT Act, 1956 provides that a non-resident, a minor, etc can be
represented through a Representative Assessee. The details of the
Representative Assessee are to be mentioned in point no 14 of the
Forms 49A, whereas in the points from 1 to 13 will contain the
details of person on whose behalf this application is submitted.
a) Proof of IdentityPhotocopy of any one of the following documents should be
submitted along with form as proof of identity-
Copy of school leaving certificate or matriculation orcertificate or degree of a recognized educational institution or
depository account or credit card or bank account or water
bill or ration card or property tax assessment order or
passport or voter identity card or driving license or certificate
of identity signed by a Member of Parliament or Member of
Legislative Assembly or Municipal Councilor or a Gazetted
Officer, as the case may be.
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b) Proof of AddressPhotocopy of any one of the following documents should be
submitted along with form as proof of address-
Copy of electricity bill or telephone bill or depository accountor credit card or bank account or ration card or employer
certificate or passport or voters identity card or property tax
assessment order or Assembly or Municipal Councilor or a
Gazetted Officer, as the case may be.
B-Procedure for acceptance of Change Request Form (CSF) -CSF has been designed for existing PAN holders for issue of duplicate
PAN Card with or without any change/correction in PAN Data. CSF is
normally used for:
1. Reprinting of PAN Card in lieu of Old/lost PAN Card.: Applicantrequesting for reprinting of PAN Card in lieu of Old/Lost Card
should tick the Reprint option andmention the core details (Name,Father Name, Date of Birth) as given in ITD database. In
such cases if there is marginal difference in core details
(minor spelling difference, change in order of first and last name)
the card will be printed with the core details as in ITD database.
In case of major difference in details a letter indicating
the difference will be dispatched to applicant seeking clarification.
2. Correction in PAN Data/Card.Applicant requesting for correctionin PAN Data/Card should select as correction on header of the
form and tick the respective red box and should enclose the
document showing the correct details.
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3. Change in PAN Data/Card.: Applicant requesting for the change inPAN Data/Card should tick the respective red box and provide the
documents showing the correct details. Like- In case of
significant change in applicants name or in fathers name (for
individuals) such proof should contain proof of name change from
the old to new or necessary documents to support this change from
old to new, in addition to the proof of identity.
i. For married ladies, marriage certificate, marriageinvitation card, publication of name-change in gazette, copy
of passport-showing husbands name (or vice versa).
ii. For other category of individual applicants, publication ofname-change in gazette.
iii. For companies ROC certificate giving name change.iv. For other categories which are registered organizations, the
revised registration/ deed/ agreement
v. For Partnership firms, revised partnership deedsvi. A certificate from a gazette officer.
Documents to be submitted: Following documents are mandatory
documents to be submitted along with the CSF:
a.Proof of Identity - As mentioned in clause number 14 (a) on page
number 9
b.Proof of Address - As mentioned in clause number 14 (b) on page
number 10
c.PAN Proof- Following documents can be accepted as PAN proof:i. PAN Card/copy of PAN Card
ii. Copy of a letter from Income Tax Department issuing the PAN.iii. If any proof of issuance of PAN is not available, the application may
be accepted on Good Effort Basis
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C-Procedure for acceptance of PAN forms from persons outsideIndia and Foreign Citizens
An applicant who is a citizen of India but located outside India at the
time of application is treated as a Foreign citizen i.e. not a citizen ofIndia.
Non-individuals i.e. company, trust or firm etc having no office of their
own in India should fill the PAN application as mentioned below:
1. AO code pertaining to International Taxation Directorate should beused.
2. Photograph and Signature: Applicant should paste their own one recentcoloured photograph (3.5 cms x 2.5 cms) and the form should be
signed by the applicant himself / herself. Incase of Non-individual
applicant, photograph is not required and the application should be
signed by an authorized signatory on behalf of the applicant i.e. Directorof the company or partner of the firm or trustee of the trust etc.
3. Even if the RA details are provided in column no. 14, the applicationshould be signed by the applicant or authorized signatory only.
4. Address: For individual applicant residence address is compulsory.Foreign address can be provided for residential and office address, if
they do not have any Indian address of their own. Applicants can
provide residential or office address (Indian or foreign) as the address of
communication. In case of Non-individual applicant office address is
compulsory. Foreign address can be provided as office address.
Complete address including name of state, name of the country and
pincode should be provided in the address.
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5. Applicant should clearly indicate the address at which the PAN Cardand other communication should be sent in column no 6.
6. Email ID: Email address is compulsory for NRIs.
7. Representative Assesse is not mandatory. However if the details areprovided, proof of identity and address of representative assesse should
be submitted.
8. Proof of Identity and Proof of Address: Application should be submittedalong with the documents in support of identity and address. The
required documents are listed as follows:
Category of
Applicant
Proof of Identity Proof of Address
Indian citizen
located outside
India at the
time of
application
Copy of passport Copy of any of the following
1. Copy of passport2. Copy of bank account in country
of residence.3. Copy of NRE Bank account
statement showing at least twocustomer induced transactionsin last six months period, dulyattested by Indian Embassy /
High commission orConsulate/Apostille in the
country where the applicant islocated.
Foreign citizen
located in
India at the
time of
application
Copy of Passport
OR
Copy of Person of
Indian Origin (PIO)card
issued by government
of India
Copy of any of the following :
i> Residential address
1. Copy of Passport OR2. Copy of Bank account
statement in India OR
3. Certificate of Residence issuedby state police authorities. OR
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4. Registration Certificate issuedby Foreigners Registration
Officer showing address in
India OR
5. Copy of Person of Indian Origin( PIO) card issued by
government of India
OR
6. Copy of NRE Bank accountstatement showing at least two
customer induced transactions
in last six months period, duly
attested by Indian
Embassy/High commission or
consulate/ Apostille in the
country where the applicant is
located.
7. Copy of Visa application toIndian authorities OR
Copy of OCI Card application
+
Copy of Visa granted OR
Copy of OCI card +Copy of
appointment letter/contract
from
Indian company + andCertificate ( in original ) of
address
in India of applicant issued
by
authorized signatory of
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employer, On employers letter
head mentioning also the PAN
of the employer.
ii > Office address of India
1. Copy of Visa application toIndian authorities OR
2. copy of OCI card application+ copy of Visa granted OR
3. copy of OCI card + copy ofappointment letter/contract
from Indian company + and
certificate ( in original ) of
address in India of applicant
issued by authorized signatory
of employer on employers
letter head mentioning also
the PAN of the employer.
iii> Representative Assessee
In case a representative
assessee is mentioned in
the PAN application, proof
of identity and address of
the representative assessee
also should be provided
Foreign citizen
located outside
India at the
time of
application
1. Copy of PassportOR
2. Copy of anyother National
Id duly attested
1. Copy of passport OR2. Copy of any other National Id
duly attested by Indian
Embassy/ High Commission
/Consulate/Apostille in the
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by Indian
Embassy/ High
Commission
/Consulate/Apos
tille in the
country where
the applicant is
located
3. Copy of Person ofIndian Origin
(PIO)card issued
by government of
India
country where the applicant is
located OR
3. Copy of Bank Accountstatement in country of
residence, duly attested by India
Embassy/High commission /
Consulate OR
4. Copy of Person of IndianOrigin(PIO ) Card issued by
government of India
5. Copy Of NRE Bank accountStatement showing at least two
customer induced transactions
in last six months period, duly
attested by Indian
Embassy/High Commission or
Consulate in the country
where the applicant is located
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NON-INDIVIDUAL:
Other than
Individual having
no office of their
own in India
1. Copy of registration in India OR Copy of approvalgranted to set up office in India by Indian authorities
2. Registration certificate of their country duly attested byIndian Embassy/High Commission/Consulate/ Apostille
in the country where applicant is located.
Persons may additionally mention their own name and care
of address of their tax consultant in India in representative
assessee column for the purpose of communication address.
This should be supported by an original Power of Attorney
issued to the tax consultant by the entity and should be
submitted along with the application. The power of attorney
should be notarized/certified by Indian Embassy/High
commission or consulate located in their country. It should
specifically mention that the Indian tax consultant is
authorized to accept notices on behalf of the foreign entity.
**Non-resident non-individual registered outside India and requesting for
communication address of the tax consultant in India should fill in its
foreign address in the office address column and the name and address
of the tax consultant may be filled in the column for the address of
representative assessee (RA) as care of address.
Application wherever RA has been mentioned, card will be dispatched to
the address of RA even if the communication address is outside India.
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Charges applicable to NRI applicants:
1. Application with RA details should be collected with aProcessing Fees of Rs 94/- (inclusive of all taxes).
2. Applications with communication address outside India; anamount of Rs 944/- has to be collected from the applicant i.e.
Processing Fees of Rs 94/- (inclusive of all taxes) plus courier
charges of Rs 850/-. Rs 850/- will be collected through cash
or demand draft payable to UTIITSL.
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Addresses of UTIITSLs Regional Offices and Processing Center
Regional Offices Address PAN Incharge
Western Regional Office
PDC Mumbai
Plot No. 3, Sector 11,
CBD Belapur,
Navi Mumbai - 400614
Phone: 67931010
Fax: 67931199
Email: mumbai@utiitsl.com
Shri S. Sornavel
Manager
Eastern Regional Office
PDC Kolkata
29, N.S.Road, Ground Floor,
Opp. Gilander House and Standard
Chartered Bank
Kolkata 700001
Phone: 22134820
Fax: 22435217
Email: kolkata@utiitsl.com
Shri Chanchal Deb
AVP
Southern Regional Office
PDC Chennai
45, Justice Basheer Ahmed Building,
Second Line Beach,
Chennai 600001
Phone: 25341224,356
Fax: 25341346
Email: chennai@utiitsl.com
Ms. N. Nalini
Manager
Northern Regional Office
PDC New Delhi
Ground Floor Jeevan Tara Building
Opp Patel Chowk Metro Station
5 Parliament Street,
New Delhi - 110001
Phone: 011-23741282-86
Fax:011-23741280
Email: newdelhi@utiitsl.com
Shri Ashish Sharma
Manager
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