Guidance on PAN application

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Guidance on PAN application

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Permanent Account Number (PAN) is a mandatory requirement for almost all Indian citizens and commercial entities, especially those who pay income tax and are identifiable under the Income Tax Act, 1961.
PAN card is issued by the Indian Income Tax Department under the supervision of the Central Board for Direct Taxes (CBDT). It’s a 10-digit unique alphanumeric identification code through which all the monetary transactions are tracked. Thereby, it reduces tax evasion by keeping a record of all financial transactions. PAN card is also issued to foreign nationals (such as foreign investors) who are permitted with a valid visa.
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Description

Documents required:

Proof of Identity, Proof of DOB and Address proof are three types of documents required for PAN application by an Individual Indian Citizen or a Hindu Undivided Family (HUF). For each proof required, the Income Tax Department has suggested a list of documents.

Proof of Identity, Proof of DOB and Address proof are three types of documents required for PAN application by an Individual Indian Citizen or a Hindu Undivided Family (HUF). For each proof required, the Income Tax Department has suggested a list of documents.

1. Documents accepted as Proof of Identity –

Copy of:

  • Voter’s ID card
  • Passport
  • Aadhar card
  • Ration card having Applicant’s photo
  • Driving License
  • Photo ID card which are issued by central government, state government or any undertaking of public sector​
  • A certificate issued by a bank that should be duly attested, containing applicant’s photo and the bank a/c number
  • Arm’s license
  • Central government health scheme card
  • Pensioner card copy with applicant’s photograph

Original of:

  • A certificate of identity in prescribed format signed by a Member of Legislative Assembly, Member of Parliament, Municipal Councillor or a Gazetted Officer
  • Bank statement on letter head from the bank branch along with name and stamp of the issuing officer and containing duly attested photograph and bank account number of the applicant

Additional Notes:

(i) In case of a minor applicant, parents’/guardian’s proof of identity shall be deemed to be the proof of identity and address for the minor applicant.

(ii) In case of HUFs, an affidavit by the karta of the HUF stating the name, father’s name and address of all the coparceners on the date of application will work as a proof of identity.

2. Documents accepted as proof of Address:

Copy of:

  • Electricity Bills
  • Landline connection Bills
  • Bills for Broadband connection
  • Voter ID card containing photograph
  • Aadhaar card
  • Passport
  • Passport of spouse
  • Statements of Bank Account
  • Statements of Credit Card
  • Passbook of Post office account containing applicant’s address
  • Latest order for property tax assessment
  • Domicile certificate allotted by government
  • Driving license
  • Allotment letter of accommodation issued by Central or State Government of not more than three years old
  • Property Registration Documents

Note: Utility Bills and Bank/Credit card statements should be recent, preferably not more than three months old.

3. Documents accepted as Proof of Date of Birth – 

Copy of:

  • Birth certificate issued by any office that is certified for issuing Birth as well as Death Certificate, like Municipal Authority
  • Birth Certificate issued by Indian Consulate
  • Matriculation certificate from a recognized board
  • Aadhaar Card
  • Driving license
  • Passport
  • Certificate of Marriage issued from Marriage Registrar’s Office
  • Pension payment order
  • Domicile certificate issued by Government of India or any of the state governments
  • Affidavit stating the DOB which is signed before a magistrate
  • Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking.

Documents needed for PAN Card application by Individuals and HUFs who are not citizens of India slightly differ from those who are Indian Citizens. These applicants do not have to submit proof of date of birth, only proof of identity and address. Here’s is the list of acceptable documents –

1. Documents accepted as Proof of Identity

Copy of:

  • Passport
  • OCI card that is allotted by Government of India
  • PIO card allotted by the Government of India
  • Other Citizenship ID Number, National ID Number, Taxpayer ID Number (any of these) –have to be properly attested either by the ‘Apostille’ or by any of the Indian Embassy/ High Commission/ Consulate functioning in the applicant’s home country

2. Documents accepted as Proof of Address

Copy of:

  • Passport
  • PIO card allotted by the Government of India
  • OCI card that is allotted by the Government of India
  • Non-resident external bank account statements in India
  • Bank account statements from the country where the applicant resides
  • Registration certificate issued by Office of Foreigner’s Registration and reflects Indian address
  • Other Citizenship ID Number or National ID Number, Taxpayer ID Number – (any of these) have to be properly attested either by the ‘Apostille’ or by any of the Indian Embassy/ High Commission/ Consulate functioning in the applicant’s home country Visa that is granted by any foreign country as well as the  Appointment letter copy provided by the Indian company or Employer-issued original certificate of Address in India.

The term ‘Company’ includes the following:

  • Company
  • Partnership Firm
  • Limited Liability Partnership
  • Trust
  • Association of Persons
  • Body of Individuals
  • Local Authority
  • Artificial Juridical Person

The table given below shows the documents that can serve as proof of identity as well as proof of address for companies –

Type of EntityProof of Identity/Address
CompanyCopy of Certificate of Registration issued by the Registrar of Companies.
Partnership FirmCopy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed.
Limited Liability PartnershipCopy of Certificate of Registration issued by the Registrar of LLPs
TrustCopy 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.

Following are the Documents needed for PAN Card application by a firm or association of persons including those that do not have any office in India –

1. Documents accepted as Proof of Identity

Copy of:

  • Company registration certificate issued in the country where the applicant resides duly attested by ‘Apostille’ or by the High Commission or Consulate in the country of applicant’s residence or by the Indian Embassy or any other authorised officials of overseas branches of Scheduled Banks registered in India
  • Registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

2. Documents accepted as Proof of Address

Copy of:

  • Certificate of Registration issued in the country of residence of the applicant, duly attested by ‘Apostille’ 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
  • Registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
  • Applicants must make sure that these certificates adhere to the format prescribed by the Income Tax Authorities.

Listed above were the Documents Required to Apply for PAN Card by a Firm that has not been incorporated in India but is running business in the country. In case such business entities do not have the mandatory documents listed above, they can obtain the same from the country where the company was initially registered or incorporated by contacting the concerned authority.

Note: What is an Apostille?

An apostille is a form of authentication to validate documents. This is accepted in any country that participated in the 1961 Hague Convention Abolishing the Requirement of Legalization for Foreign Public Documents. If any country has participated in this treaty and has signed this pact, no authorization will be needed as India is also a party to this convention.

In case of any queries related to the Documents Required for PAN Card Application, applicants can call on Income Tax Department’s toll free number- 1800-180-1961 or the customer helpline of NSDL e-gov at 020-27218080. You can also write an email addressed to [email protected]

You can apply for a new PAN or for correction in the existing PAN or for the reissuance of PAN Card in case of its loss or damage. Based on the residential status of the applicant, Form 49A or Form 49AA is to be filled and submitted along with a set of valid documents.  The documents required for PAN card by different types of applicants vary as per the entity type (individual or organisation).

Form 49 ADownload      |     Form 49AADownload