Certificate Course in eTaxation – Direct Tax OBTAINING PERMANENT ACCOUNT NUMBER (PAN) CARD 1 Chapter 2 : Obtaining Permanent Account Number (PAN) Card This Chapter includes : I. Importance of PAN Card in India II. Features of PAN Card III. Structure of PAN Card IV. PAN Card Application 1. Types of PAN Applications 2. Forms used for PAN Applications 3. Mode of Application V. Offline Mode of Application 1. Proforma of Form 49A for Allotment of PAN 2. Proforma of Form 49A for Changes/Corrections in PAN 3. Proforma of Form 49AA 4. Key Instructions for filling Form 49A and Form 49AA VI. Online Mode of Application 1. Proforma of Form 49A for Allotment of PAN 2. Proforma of Form 49A for Changes/Corrections in PAN 3. Proforma of Form 49AA VII. Documents required for PAN Application 1. For Individual and HUF 2. For Applicants other than Individuals and HUF I. Importance of PAN Card in India Permanent Account Number (PAN) is a code that acts as identification for Indians, especially those who pay Income Tax. It is issued by the Indian Income Tax Department under the supervision of the Central Board of Direct Taxes (CBDT) and it also serves as an important proof of identification. The primary purpose of the PAN is to bring a universal identification to all financial transactions and to prevent tax evasion by keeping track of monetary transactions, especially those of high-net-worth individuals who can impact the economy.
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Certificate Course in eTaxation – Direct Tax
OBTAINING PERMANENT ACCOUNT NUMBER (PAN) CARD 1
Chapter 2 : Obtaining Permanent Account Number (PAN) Card
This Chapter includes :
I. Importance of PAN Card in India
II. Features of PAN Card
III. Structure of PAN Card
IV. PAN Card Application
1. Types of PAN Applications
2. Forms used for PAN Applications
3. Mode of Application
V. Offline Mode of Application
1. Proforma of Form 49A for Allotment of PAN
2. Proforma of Form 49A for Changes/Corrections in PAN
3. Proforma of Form 49AA
4. Key Instructions for filling Form 49A and Form 49AA
VI. Online Mode of Application
1. Proforma of Form 49A for Allotment of PAN
2. Proforma of Form 49A for Changes/Corrections in PAN
3. Proforma of Form 49AA
VII. Documents required for PAN Application
1. For Individual and HUF
2. For Applicants other than Individuals and HUF
I. Importance of PAN Card in India
Permanent Account Number (PAN) is a code that acts as identification for Indians, especially
those who pay Income Tax. It is issued by the Indian Income Tax Department under the supervision of
the Central Board of Direct Taxes (CBDT) and it also serves as an important proof of identification.
The primary purpose of the PAN is to bring a universal identification to all financial transactions and to prevent tax evasion by keeping track of monetary transactions, especially those of high-net-worth individuals who can impact the economy.
1. Proforma of Form 49A for Allotment of PAN (refer Fig.:2.6.3)
Fig.:2.6.3
Certificate Course in eTaxation – Direct Tax
OBTAINING PERMANENT ACCOUNT NUMBER (PAN) CARD 15
2. Proforma of Form 49A for Changes/Corrections in PAN (refer Fig.:2.6.4)
Fig.:2.6.4
Certificate Course in eTaxation – Direct Tax
OBTAINING PERMANENT ACCOUNT NUMBER (PAN) CARD 16
3. Proforma of Form 49AA (refer Fig.:2.6.5 and Fig.:2.6.6)
Fig.:2.6.5
Certificate Course in eTaxation – Direct Tax
OBTAINING PERMANENT ACCOUNT NUMBER (PAN) CARD 17
Fig.:2.6.6
VII. Documents required for PAN Application
As per Rule 114 of Income Tax Rules, 1962 ; a list of documents acceptable as proof of identity , address and date of birth is laid down. Below listed are few important documents. The entire list of documents is listed on websites of NSDL and UTIISL.
The Documents list is subject to changes by the Government from time to time.
1. For Individual and HUF
Sr.No. Document / Copy of Valid for ID
Proof Valid for
Address Proof Valid for
DOB Proof
1 Passport
2 Aadhar Card
3 Driving License
4 Elector’s Photo Identity Card
5 Ration Card having photo of the applicant
Certificate Course in eTaxation – Direct Tax
OBTAINING PERMANENT ACCOUNT NUMBER (PAN) CARD 18
Sr.No. Document / Copy of Valid for ID
Proof Valid for Address
Proof Valid for DOB
Proof
6 Domicile Certificate
7 Pensioner Card having photo of the applicant
8 Birth Certificate
9 Bank Certificate in prescribed form
10 Marriage Certificate
Note : a) In case of Minor, Documents as Proof of Identity and Address on any parent/guardian may be
deemed to be Proof of Identity and Address of Minor.
b) For HUF, an affidavit made by Karta stating name, Father’s name, address of all coparceners
on the date of application and copy of any of the above documents in name of Karta of HUF is required
as Proof of Identity and Address.
c) For Foreign citizens; Copy of Passport, Copy of Person on Indian Origin Card/ Overseas Citizen
Card is to be submitted as Proof of Identity and Address.
2. For Applicants other than Individuals and HUF
Copy of Certificate of Registration issued by relevant authorities is to be submitted as Proof of Identity