Application for PAN

Introduction
What is PAN?
Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each
assessee (e.g. individual, firm, company etc.) is issued a unique PAN.

Who can apply for PAN?

i. All existing assesses or taxpayers or persons who are required to furnish a return of income, even on behalf of
others, must obtain PAN.
{Section 139A (1) and (1A)}
ii. Any person, who intends to enter into financial transaction where quoting PAN is mandatory, must also obtain PAN.
{ Section 139A (5) (c) read with Rule 114B}
iii. The Assessing Officer may allot PAN to any person either on his own or on a specific request from such person .
{Section 139A (2) and (3)}
Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased, wards of court and such
other persons may be represented through a Representative Assessee.
In such cases,
 In the application for PAN, details of the a minor, lunatic, idiot, mentally retarded, deceased, wards of court,
etc. should be provided.
 Details of representative assessee have to be provided in item 14 of the application for PAN.

Why Is It Necessary To Have PAN?

It is mandatory to quote PAN on return of income, all correspondence with any income tax authority. From 1 January
2005 it will be mandatory to quote PAN on challans for any payments due to Income Tax Department.
It is also compulsory to quote PAN in all documents pertaining to financial transactions notified from time-to-time by
the Central Board of Direct Taxes. Some such transactions are sale and purchase of immovable property or motor
vehicle or payments in cash, of amounts exceeding Rs. 25,000/-to hotels and restaurants or in connection with travel
to any foreign country. It is also mandatory to mention PAN for obtaining a telephone or cellular telephone connection.
Likewise, PAN has to be mentioned for making a time deposit exceeding Rs. 50,000/- with a Bank or Post Office or
depositing cash of Rs. 50,000/- or more in a Bank.

Can I obtain or use more than one PAN?

Obtaining/possessing more than one PAN is against the law and may attract a penalty upto Rs.10,000. Therefore it is
advisable not to obtain/possess more than one PAN. If you have more than one PAN, you should surrender the unused
PAN.

Is it compulsory to quote PAN on 'return of income'?

Yes, it is compulsory to quote PAN on return of income.

How does Income Tax Department ensure that PAN is quoted on transactions mentioned above?
It is statutory responsibility of a person receiving document relating to economic or financial transactions notified by
the CBDT to ensure that PAN has been duly quoted in the document.
{Section139A (6)}

How will these authorities verify PAN?

A facility for verifying PAN is available on the website of the Income Tax department.

Procedure for obtaining PAN

Where to apply for PAN?
In order to improve PAN related services, the Income Tax department has authorized UTI Investor Services Ltd
(UTIISL) to set up and manage IT PAN Service Centers in all cities or towns where there is an Income Tax office and
National Securities Depository Limited (NSDL) to dispense PAN services from TIN Facilitation Centers. For convenience
of PAN applicants in big cities, UTIISL has set up more than one IT PAN Service Center and likewise there are more
than one TIN Facilitation Centers.

How do I apply for PAN?

You can apply for PAN by filling up Form 49A: Application for Allotment of Permanent Account Number (PAN
application form). You can also apply for PAN online through NSDL-TIN website.

Can I make an application for PAN on plain paper?

No. Application for PAN can be made only in Form 49A notified by Central Board of Direct Taxes on 29.05.2003.

Can an application for PAN be made through Internet?

Yes, application for fresh allotment of PAN can be made through Internet. Further, requests for changes or correction
in PAN data or request for new PAN card (for an existing PAN) may also be made through Internet.

Where can I obtain application form for PAN (Form 49A)?

You can obtain the application form for PAN (Form 49A) in the format prescribed by Income Tax Department from TIN-
Facilitation Centres (TIN-FCs), any other stationery vendors providing such forms or from NSDL-TIN website.
Are there any charges for obtaining Form 49A?
The form is freely downloadable from NSDL-TIN website. You can also obtain the form from TIN-FCs.

How do I fill the application form 49A?

You should fill the application form legibly in English capital letters with black ink. You should read all the instructions
before filling up Form 49A.

What documents and information have to be submitted along with the application for Form 49A?
a. Individual applicants will have to affix one recent, coloured photograph (Stamp Size: 3.5 cms x 2.5 cms) on Form
49A;
b. Any one document listed in Rule 114 must be supplied as proof of 'Identity' and 'Address'; and
c. Designation and code of the concerned Assessing Officer of Income Tax department will have to be mentioned in
Form 49A.

Is a photograph compulsory for making an application for PAN?

'Individual' applicants should affix a recent colour photograph (size 3.5 cm x 2.5 cm) in the space provided on the
form. The photograph should not be stapled or clipped to the form. The applicant should not sign across the
photograph. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

Which documents will serve as proof of identity in case of individual applicants?

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN:
Copy of any one of the following will serve as a proof of identity:
 School leaving certificate
 Matriculation certificate
 Degree of recognized educational institution
 Depository account statement
 Valid Credit card
 Bank account statement
 Water bill
 Ration card
 Property tax assessment order
 Passport
 Voter's identity card
 Driving license
 Certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal
Councillor or a Gazetted Officer.
Note:
 Document being submitted should be in the full name of the applicant as mentioned in the PAN application.
 In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor
shall serve as proof of identity.
 In case PAN application is made on behalf of a HUF, any of above documents in respect of karta of the HUF
will serve as proof of identity.

2. Citizen of India located outside India at the time of application for PAN:
Copy of passport will serve as a proof of identity

3. Foreign Citizen located in India at the time of application for PAN

Copy of passport and Copy of Person of Indian Origin (PIO) card issued by Government of India will serve as a proof of
identity

4. Foreign Citizen located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of identity:
 Passport
 Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
 Person of Indian Origin (PIO) card issued by Government of India

What documents should be submitted as proof of address for individual applicants?

1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN:
Copy of any one of the following will serve as a proof of address:
1. Electricity bill*
2. Telephone bill*
3. Depository account statement*
4. Credit card statement*
5. Bank account statement*
6. Rent receipt*
7. Employer certificate*
8. Ration card
9. Passport
10. Voter's identity card
11. Property tax assessment order
12. Driving license
13. Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal
Councilor or a Gazetted Officer.
Note:
 *For serial numbers 1 to 7, proof of address should not be more than six months old from the date of
application.
 Document being submitted should be in the full name of the applicant as mentioned in the PAN application.
 In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor
shall serve as proof of address.
 In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF
will serve as proof of address.
 It is mandatory for individuals and HUF to mention their residential address on the PAN application and to
submit valid proof of the same.
 If office address is selected as communication address by Individual and HUF applicants, then POA for office
address is also required.

2. Citizen of India located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:
 Passport
 Bank account statement in country of residence
 NRE bank account statement**

3. Foreign Citizen located in India at the time of application for PAN

Copy of any one of the following will serve as a proof of address:
 Passport
 Bank account statement in India
 Residential permit issued by the State Police Authorities
 Registration certificate issued by the Foreigner's Registration Officer
 Person of Indian Origin (PIO) card issued by Government of India
 NRE bank account statement**

In case ‘Office Address (of India)’ is mentioned in application made by foreign citizens, then it is mandatory to provide
all five documents mentioned below as proof for office address.

Copy of Visa application to Indian authorities + Copy of Visa granted + Copy of appointment letter/contract from
Indian Company + Certificate (in original) of address in India of applicant issued by authorized signatory of employer
on employer’s letter head mentioning the PAN of the employer + copy of PAN card for the PAN mentioned in the
employer’s certificate.

4. Foreign Citizen located outside India at the time of application for PAN
Copy of any one of the following will serve as a proof of address:
 Passport
 Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
 Bank account statement in country of residence, duly attested by Indian Embassy/High Commission /
Consulate / Apostille in the country where applicant is located
 Person of Indian Origin (PIO) card issued by Government of India
 NRE bank account statement**
Note:
** showing at least two customer induced transactions in last six months period and duly attested by Indian
Embassy / Consular office / High commission or Apostille or by the manager of the bank in which the account is held.
The applicant may be a joint holder.

How to find 'Assessing Officer code'?

Assessing Officer code may be obtained from Income Tax Office where you submit your return of income. Applicants
who have never filed return of income may find out Assessing Officer code with the help of IT PAN Service Center or
TIN Facilitation Center or jurisdictional Income Tax Office.

What is the procedure for applicants who cannot sign?

In such cases, Left Hand Thumb Impression (preferably in black ink) of the applicant should be taken on Form
49A/change request form at the place meant for signature. This should be attested by a Magistrate or a Notary Public
or a Gazetted Officer, under official seal and stamp.

Is father’s name compulsory for female applicants (including married/divorced/widow)?

Female applicants, irrespective of their marital status, should write only father’s name in the PAN application form.
There is no provision to mention husband's name in the application.

Is it compulsory for me to mention telephone number/email id on application Form 49A?

Either the telephone number or the email should be mandatorily mentioned in the application.
 When the telephone number is mentioned, it is necessary to mention the STD code. In case of mobile
number, country code should be mentioned as STD code. When the telephone is provided by WLL service
providers, the STD code should be mentioned.
 If email id is mentioned, PAN will be communicated on email id when it is allotted by the Income Tax
Department.

Where should I submit my PAN application?

You can submit your duly filled and signed PAN application form alongwith the supporting documents to any of the
TIN-FCs or PAN Centres managed by NSDL.

What are the charges to be paid while submitting Form 49A?

You have to pay Rs.85 (plus service tax, as applicable) to TIN-FCs as processing fees while submitting Form 49A. If
address for communication is a foreign address, the fee payable is Rs. 744 (including service tax).

What will I receive on submission of the PAN application form to a TIN-FC?

You will receive an acknowledgment with a unique 15-digit acknowledgment number on submission of the PAN
application form.

How can I enquire about the status of my application?

(i) You can inquire the status of your application by accessing NSDL-TIN website at the "Status track" option
and quoting your unique 15-digit acknowledgement number after three days of your application.
(ii) You can also obtain status of your application through SMS (Short messaging service) using mobile
phones. For this, you have to type the word "PAN" followed by your 15-digit acknowledgement number
and send it to 53030. For example: SMS PAN 012345678901234 to 53030.

What if I submit incomplete Form 49A?

IT PAN Service Centers or TIN Facilitation Centers shall not receive any incomplete and deficient PAN application.
However, these centers will assist applicants to correctly fill up form 49A or 'Request For New PAN Card Or/ And
Changes In PAN Data', as the case may be.

Income Tax Department has issued me a PAN card; can I obtain a new tamper proof PAN card?
For obtaining the tamper proof PAN card an application will have to be made in the form for 'Request For New PAN
Card Or/ And Changes In PAN Data' to IT PAN Service Center or TIN Facilitation Center, in which existing PAN will have
to be indicated and old PAN card surrendered. The payment of Rs.60 + Service Tax as applicable, will also have to be
made.

Do I need to apply for a new PAN when I move from one city to another?
Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change.
Changing the address though, may change the Assessing Officer. Such changes must, therefore, be intimated to ITD
so that the PAN database of ITD can be updated. One can intimate change in address by filling up the form for
Request for New PAN Card or/and Changes or Correction in PAN data.

PAN Online / Tatkal

How do I get a PAN allotted quickly (TATKAL)?
If an application for allotment of PAN is submitted through Internet and payment made through a 'nominated' credit
card, the PAN is allotted on priority and communicated through email.

What is the procedure for applying for PAN online?

You can apply for PAN online at the NSDL-TIN website by selecting the option "Apply for PAN online". You can then
follow the detailed guidelines and instructions given on the website

What are the charges for applying for PAN online?

The charges for applying for PAN online at NSDL-TIN website are the same as that for applying for PAN through TIN-
FCs; i.e. Rs. 85 + service tax. If address for communication is a foreign address, the fee payable is Rs. 744 (including
service tax).

Are there any additional charges for applying for PAN online?
No. There are no additional charges for applying for PAN online.

Application for TAN

Introduction

What is TAN?
TAN or Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by
all persons who are responsible for deducting or collecting tax. It is compulsory to quote TAN in all TDS/TCS returns
(including e-TDS/TCS return), TDS/TCS payment challans and TDS/TCS certificates.

Who must apply for TAN?

All those persons who are required to deduct/collect tax at source on behalf of Income Tax Department are required to
apply for and obtain TAN.

Why to apply for TAN?

The provisions of section 203A of the Income-tax Act require all persons who deduct or collect tax at source to apply
for the allotment of a TAN. The section also makes it mandatory for TAN to be quoted in all TDS/TCS returns, all
TDS/TCS payment challans and all TDS/TCS certificates to be issued. Failure to apply for TAN or comply with any of
the other provisions of the section attracts a penalty of Rs. 10,000/-.
Why is it necessary to have TAN?
TAN is required to be quoted in all TDS/TCS returns, all TDS/TCS payment challans and all TDS/TCS certificates to be
issued. TDS/TCS returns will not be received if TAN is not quoted and challans for TDS/TCS payments will not be
accepted by banks. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of
Rs. 10,000/-

Procedure for obtaining TAN

Who will allot TAN?

TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres
managed by NSDL. NSDL will intimate the TAN which will be required to be mentioned in all future correspondence
relating to TDS/TCS.

How to apply for TAN?

An application for allotment of TAN is to be filed in Form 49B and submitted at any of the TIN Facilitation Centres
meant for receipt of e-TDS returns. Addresses of the TIN FC are available at www.incometaxindia.gov.in or
http://tin.nsdl.com.

Can an application for TAN be made on a plain paper?

No. TAN Application can be made only on Form 49B. The application form can be downloaded from ITD website or
NSDL-TIN website or may be obtained from any other source. The application is also available at TIN-FCs.

From where can I obtain Form 49B?

Form 49B is freely downloadable from NSDL-TIN website. It is also available at TIN-FCs. Legible photocopies of Form
49B or forms legibly printed exactly as per the format prescribed by ITD are also allowed to be used.

Can Form 49B be filled on a typewriter?

Yes. But typing should be in capital letters with good impression.

What documents should be submitted alongwith the TAN application?

No documents are required to be submitted along with the application for allotment of TAN. However, where the
application is being made online, the signed acknowledgment which is generated after filling up the form should be
forwarded to NSDL. Detailed guidelines for submission of application are available on NSDL-TIN website.

What if incomplete form 49B is submitted?

If you are submitting the form at a TIN-FC, the TIN-FC will assist you in correctly filling up Form 49B. Incomplete or
deficient applications will not be accepted.

Are there any charges to be paid while submitting application for TAN?
A fee of Rs. 55 + service tax (as applicable) should be paid as processing fee at the TIN-FC at the time of submitting
Form 49B. If you are applying for TAN online, then the payment can be made vide cheque, demand draft or credit card
as per the guidelines given in the NSDL-TIN website.

How will the new TAN number be intimated to the applicant?

An allotment letter is dispatched by NSDL at the address provided in Form 49B or against the acknowledgement in
case of online applications for TAN.

How can I enquire about the status of my application?

You can inquire the status of your application by accessing NSDL-TIN website at the "Status track" option and quoting
your unique 14-digit acknowledgement number after three days of your application.

Miscellaneous

If a deductor/collector has a TAN as per the old format or if he has earlier applied, but has not been
allotted TAN, what should he do?
TIN-FC will help the deductors/collectors in ascertaining their correct TAN from the database available with them. TAN
can also be verified from ITD’s website, wherein there is a facility to find new TAN against old TAN / name and address
of the deductor/collector. In case no TAN has been allotted, the deductor will have to file an application in Form 49B
along with application fee (Rs 55 + service tax as applicable) either at any TIN-FC or online at NSDL-TIN website.

Where can I find the address of the nearest TIN-FC?

Addresses of all TIN-FCs is available on NSDL-TIN website.

Is it necessary to apply for different TAN if a deductor has to deduct tax from different types of payments
like salary, interest, dividend etc.?
No. TAN once allotted can be used for all type of deductions/collections.

Should Government deductors apply for TAN?

Yes. All Government deductors are also required to quote the TAN on their TDS / TCS / Annual Information Returns.

In case of multiple DDOs, should all of them apply for TAN?

Yes. In such case, the name of the Division; name and location of branch or the designation of the person responsible
for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.

Can branches of companies/banks have separate TANs?

Yes. The name and location of branch or the designation of the person responsible for deducting/collecting tax,
whichever is applicable, should be clearly given in the application for allotment of TAN.

Can a TDS/TCS/Annual Information return be filed without TAN in case TAN has not been allotted?
Quoting of TAN is mandatory in all TDS/TCS/Annual Information returns, whether filed in paper or electronic format.
The return, whether in paper or electronic format, will not be received in case correct TAN is not quoted.

Can I quote PAN in place of TAN?

No. PAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN
are allotted are different. TAN is a unique identification number which is allotted to persons who are deducting or
collecting tax at source on behalf of the Income Tax Department. PAN is a unique number allotted to assessees like
individuals, companies etc.

Duplicate TAN

What is duplicate TAN?

Duplicate TAN is a TAN which has been inadvertently obtained by a person who is responsible for deducting/collecting
tax and who already has a TAN allotted to him. It is illegal to possess or use more than one TAN. Different
branches/divisions of an entity may, however, have separate TANs.

In case duplicate TAN has been allotted, which TAN should be used?
In case duplicate TANs have been allotted, the TAN which has been used regularly should be continued to be used.
The other TAN/s should be surrendered for cancellation using 'Form for Changes or Correction in TAN' which can be
downloaded from NSDL-TIN website or may be procured from TIN-FCs or other vendors.

What should I do if I have been allotted a duplicate TAN by oversight?

In case duplicate TAN has been allotted, an application may be made for cancellation of the TAN which has not been
used in the ‘Form for Changes or Correction in TAN’ which can be downloaded from NSDL-TIN website or may be
procured from TIN-FCs or other vendors.

TAN Online / Tatkal

What is the procedure to apply for TAN online?

You can apply for TAN online at the NSDL-TIN website. You can then fill and submit the form online. Once you click on
button 'submit', an acknowledgment containing a unique 14 digit acknowledgment number is generated on the screen.
You should print this acknowledgment, sign it and despatch it to NSDL at the address mentioned on NSDL-TIN website
along with the processing fee which is Rs. 55 + service tax (as applicable). Payment can be made by DD/cheque,
payable at par in Mumbai, favouring NSDL-TIN or by credit card.