Pan Card FAQs
- Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by an Assessing Officer of the Income Tax Department.
- A typical PAN is AFRPP1595D
- It is mandatory to quote PAN on return of income, all correspondence with any income tax authority and challans for any payments due to Income Tax Department.
- It is also compulsory to quote PAN in all documents pertaining to economic or 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 to hotels for bills or payments in cash, of amounts exceeding Rs. 25,000/-, 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.
Yes, it is compulsory to quote PAN on return of income.
- All existing assesses or taxpayers or persons who are required to furnish a return of income, even on behalf of others, must obtain PAN.
- Any person, who intends to enter into economic or financial transactions where quoting PAN is mandatory, must also obtain PAN.
- The Assessing Officer may allot PAN to any person either on his own or on a specific request from such person.
The following categories of persons are not required to obtain or quote PAN:
- Persons having only agricultural income and do not have any taxable income. Such persons will file a declaration (Form 61) in respect of transactions where quoting of PAN is mandatory;
- Central Government, State Governments and Consular Offices in transactions in which they are the payers.
In order to improve PAN related services, the Income Tax department has authorized UTI Infrastructure Technology Services Ltd (UTIITSL) to set up and manage IT PAN Service Centers in all cities or towns where there is an Income Tax office. For convenience of PAN applicants in big cities, UTIITSL has set up more than one IT PAN Service Center.
The location of an IT PAN Service Center in any city may be obtained from the local Income Tax Office, any office of UTI/UTIITSL or from the Income Tax department website ( www.incometaxindia.gov.in).
IT PAN Service Centers supply new PAN application forms (Form 49A), assist the applicant in filling out the form, collect the filled form and issue an acknowledgement slip. After obtaining a PAN from the Income Tax department, UTIITSL will print the PAN card and deliver it to the applicant.
PAN applications can be made only on the newForm 49A which can be obtained from any IT PAN Service Center or you can also download the Form 49A from our website: http://www.utiitsl.com
No, an application for a PAN can be made only on the new Form 49A revised by the Central Board of Direct Taxes on May 29, 2003.
Individual applicants will have to attach a recent, colour, photograph (Stamp Size: 3.5 cms x 2.5 cms); any document listed in Rule 114 must be supplied as proof of identity and address; and the designation and code of the applicable Assessing Officer of the Income Tax department must be noted on the Form 49A.
Any one of the following items: a copy of a school leaving certificate; matriculation certificate; degree of a recognized educational institution; depository account; credit card; bank account; water bill; ration card; property tax assessment order; passport; voter identity card; drivers license; a certificate of identity signed by an MP, an MLA, a Municipal Councilor or a Gazetted Officer;
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 the 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.
Any one of the following items: a copy of an electricity bill, telephone bill, depository account, credit card, bank account, ration card, employer certificate, passport, voter identity card, property tax assessment order, drivers license, rent receipt, a certificate of address signed by an MP, an MLA, a Municipal Councilor or a Gazetted Officer;
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 the 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.
Any one of the following items:
- Copy of Certificate of Registration issued by the Registrar of Companies
- Copy of Certificate of Registration issued by the Registrar of Firms
- Copy of Partnership Deed
- Copy of Trust deed
- Copy of Certificate of Registration Number issued by the Charity Commissioner of the Registrar of Co-operative Society.
- Any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.
The Assessing Officer code may be obtained from the Income Tax Office where you submit your return of income. Applicants who have never filed a return of income may find an Assessing Officer code with the help of an IT PAN Service Center or jurisdictional Income Tax Office. In either scenario, the PAN applicationmust state an Assessing Officer code, or your application cannot be processed.
In such cases, the left hand thumb impression of the applicant should be affixed on Form 49A at the place meant for signatures and it must be attested by either a Magistrate, a Notary Public or a Gazetted Officer, with an official seal and stamp.
Yes, all female applicants, irrespective of marital status, must indicate their father’s name on the PAN application.
No, indicating your telephone number is not compulsory; however, it may enable faster processing of your application
Section 160 of IT Act, 1961 provides that a non-resident, a minor, or an individual deemed mentally debilitated may be represented by a Representative Assessor. In such cases, an application for a PAN will be made by the Representative Assessor.
Yes, but the letters should be typed in CAPITAL letters and should be clearly legible.
Your application will not be processed if it is incomplete. Your local IT PAN Service Center can assist applicants with any queries they may have.
UTIITSL has been authorized to collect a service charge of Rs. 94/- (for Indian Resident) and Rs. 744/- (for NRI) per PAN application; which includes the cost of the new tamper proof PAN card. This amount must be paid in cash, or by a demand draft, at any IT PAN Service Center. This entitles you to a coupon containing a distinctive number that will have to be affixed to your Form 49A.
A Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change; however, you must notify your nearest IT PAN Service Center of an address change to ensure they have your most current information.
No, obtaining or possessing more than one PAN is against the law.
Yes, all PAN cards issued by the Department will remain valid. All persons who have been issued a PAN need not apply again.
In order to obtain the new tamper proof PAN card you must submit a new application on form 49A at your local IT PAN Service Center. You need to indicate your existing PAN on the form and surrender your old PAN card. The cost for this is Rs. 94/-.
Apply afresh in Form 49A at any IT PAN Service Center quoting the PAN allotted to you.
In case you applied prior to notification of new form 49A on 29.5.2003 but have not received the PAN, you will have to apply afresh in new Form 49A at any IT PAN Service Center.
UTIITSL will ensure delivery of your PAN card by mail at the address indicated by you in form 49A.
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