Section 139A

Permanent account number

Time limit for application of PAN under new Series - Time limit vide Notification No. SO 123(E), dated 11-2-1998, as amended by Notification No. SO 354(E), dated 28-4-1998 and SO 543(E), dated 3-6-1998 is as under :

u Assessment year 1997-1998           :        31st August, 1998

u Assessment year 1998-1999           :        31st August, 1998

u Assessment year 1999-2000           :        30th June of relevant assessment year or any subsequent assessment year

Application to be in duplicate - In terms of rule 114, the application is to be made in duplicate, in Form No. 49A. In order to avoid the additional burden of feeding the data twice, it is requested that only one copy of Form No. 49A may be retained by the Department. The other copy of the Form submitted by the assessee could be returned as acknowledgement for the submission of the Form - Press Release, dated 19-5-1998, issued by the CBDT, Ministry of Finance.

Duties of assessee - To expedite allotment of PAN to all assessees CCITs and DGITs should give adequate publicity for assessees to take following steps while filing their returns of income :

(i)      assessees who have been allotted PAN should quote the same at a proper place in the returns form;

(ii)     assessees who have applied for PAN but have yet not received allotment should enclose copies of PAN application filed earlier; and its acknowledgement with the returns of income; and

(iii)   assessees who have not applied for PAN should enclose properly filled in PAN application form and 2 passport size photographs with the returns of income - Circular : No. 792, dated 21-6-2000.

Specified class or classes of persons who shall apply to Assessing Officer for allotment of Permanent Account Number under section 139A(1A)

Notification One

In exercise of the powers conferred under sub-section (1A) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies following class or classes of persons, who shall apply to the Assessing Officer for the allotment of a permanent account number, namely,—

1. (i) Exporters and importers, as defined in clauses (20) and (26) respectively of section 2 of the Customs Act, 1962 (52 of 1962), who are required to obtain an importer-exporter code under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);

(ii) assessees as defined in clause (3) of rule 2 of Central Excise Rules, 1944;

(iii) persons who issue invoices under rule 57AE requiring registration under the Central Excise Rules, 1944; and

(iv) assessees as defined in clause (6) of section 65 of the Finance Act, 1994 (32 of 1994) relating to service tax.

2. As on the date of this notification, a person falling within a class or classes of persons referred to in clauses (i) to (iv) of paragraph 1, shall apply for the allotment of permanent account number within 15 days of the date of publication of this notification in the Official Gazette.

3. A person who may fall within such class or classes of persons, after the date of this notification, as is—

(a)     referred to in clause (i), shall apply for the allotment of permanent account number before making any export or import, as the case may be;

(b)     referred to in clauses (ii) and (iii), shall apply for the allotment of permanent account number, before making an application for registration under the Central Excise Rules, 1944; and

(c)     referred to in clause (iv), shall apply for the allotment of permanent account number before making an application for registration under the Service Tax Rules, 1994.

4. Application for the allotment of permanent account number under new series for the purposes of this notification shall be made to the Assessing Officer in Form No. 49A of the Income-tax Rules, 1962.—Notification : No. SO 775(E), dated 29-8-2000, as corrected by Notification No. 11480 [F. No. 142/19/2000-TPL], dated 8-9-2000.

Notification two

In exercise of the powers conferred under sub-section (1A) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies following class or classes of persons, who shall apply to the Assessing Officer for the allotment of a permanent account number, namely :—

1. Persons registered under the Central Sales Tax Act, 1956 (74 of 1956) or the general sales tax law of the appropriate State or Union territory, as the case may be.

2. As on the date of this notification, a person falling within a class or classes of persons referred to in paragraph 1, shall apply for the allotment of permanent account number within thirty days of the date of publication of this notification in the Official Gazette.

3. A person who may fall within such class or classes of persons after the date of this notification, as is referred to in paragraph (1), shall apply for the allotment of permanent account number (PAN) before making any application for registration under the Central Sales Tax Act, 1956 or the general sales tax law of the appropriate State or Union territory, as the case may be.

4. Application for the allotment of permanent account number under new series for the purposes of this notification shall be made to the Assessing Officer in Form No. 49A of the Income-tax Rules, 1962.—Notification : No. SO 1206(E), dated 12-12-2001.

Notified dates from which provisions of sub-section (5B) shall apply in respect of any class or classes of persons - In exercise of the powers conferred by the first proviso to sub-section (5B) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following dates from which the provisions of the said sub-section shall apply in respect of the following class or classes of persons, namely :—

(a)  the 1st day of April, 2002, in respect of—

(i)     a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act);

(ii)   a co-operative society engaged in carrying on the business of banking;

    (b) the 1st day of June, 2001, in respect of every other person.—Notification : No. SO 511(E), dated 11-6-2001.

Additional guidelines for non-resident PAN applicants - Change request - An applicant who is—

  (a)   a citizen of India but residing outside India at the time of making application

  (b)   not a citizen of India i.e., foreign citizen

   (c)   other than individual (like company or trust or firm, etc.) - not a citizen of India - having no office of its own in India.

should fill the ‘New PAN card or/and changes or correction in PAN data’ as below—

  (1)   Address

   (i)   A foreign address can be provided in Item Nos. 7 and 8, if they do not have any Indian address of their own.

  (ii)   Additional courier charges for PAN card dispatch shall be payable by applicant at the time of making application if the address for communication is a foreign address.

(iii)   Complete address including name of State (if applica­ble) and name of country should be clearly mentioned in the application as part of the address in line meant for providing ‘Town/city/district’.

(iv)   Proper zip code or pin code, if applicable, should be provided by the applicant in the address in line meant for pro­viding ‘Town/city/district’.

  (2)   E-mail Id

           A valid e-mail Id must be provided by such applicants in Item No. 9.

  (3)   Photograph and signature

   (i)   Individual applicants should provide their own recent colour photograph of prescribed size. This is not applicable for other applicants.

  (ii)   Application should always be signed by the applicant himself/herself in all such cases (for individuals). In case of applicants other than Individuals, application should be signed by authorized signatory on behalf of the applicant (e.g., direc­tor of the company or partner of the firm or trustee of the trust etc.).

  (4)   Proof of Identity and Proof of Address (POI) and (POA)

           Application should be submitted along with the appropriate docu­ments in support of identity and address of the applicant. Docu­ments acceptable as POI/POA are listed as below—

Proof of Identity and Proof of Address for non-resident PAN applicants

Status of the applicant

 

Individual

Other than Individual having no office of their own in India

Particulars

Indian citizen who at the time of application for PAN is located

Foreign citizen who at the time of application for PAN is located

 

 

Outside India

In India

Outside India

 

Proof of Identity

Copy of passport

Copy of passport

Copy of passport, duly attested by Indian Embassy in the country where applicant is located.

Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.

Proof of Address

Copy of passport or copy of bank account statement in country of residence

Copy of passport or copy of bank account statement in India

Copy of passport, duly attested by Indian Embassy in the country where applicant is located

or

copy of bank account statement in country of residence duly attested by Indian Embassy in the country where applicant is located

Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.

Other guidelines as applicable to resident applicants shall be applicable to the abovementioned applicants also.

Additional guidelines for non-resident PAN applicants - New PAN application - An applicant who is—

  (a)   a citizen of India but residing outside India at the time of making application

  (b)   not a citizen of India i.e., foreign citizen

   (c)   other than individual (like company or trust or firm etc.) - not a citizen of India - having no office of its own in India.

(Citizenship is stated in item No. 12 of the application).

should fill the PAN application as below—

  (1)   AO code

   (i)   AO code pertaining to International Taxation Directorate should be used.

  (2)   Address

   (i)   A foreign address can be provided as residential (only for Individuals) and office address by such applicants, if they do not have any Indian address of their own.

  (ii)   Individuals applicants may indicate any address (resi­dential or office - whether Indian or foreign) as the address for communication.

(iii)   Additional courier charges for PAN card dispatch shall be payable by applicant at the time of making application if the address for communication is a foreign address.

(iv)   Complete address including name of State (if applica­ble) and name of country should be clearly mentioned in the application as part of the address in line meant for providing ‘Town/city/district’.

  (v)   Proper zip code or pin code, if applicable, should be provided by the applicant in the address in line meant for pro­viding ‘Town/city/district’.

  (3)   E-mail Id

           A valid e-mail Id must be provided by such applicants in Item No. 7.

  (4)   Representative Assessee (RA)

           Providing details of RA is not mandatory in the PAN application for such applicants. Hence, this column may be left blank, if required. However, if RA details are provided, proof of identity and address in respect of RA shall be required in addition to those of the applicant.

  (5)   Photograph and signature

   (i)   Individual applicants should provide their own recent colour photograph of prescribed size. This is not applicable for other applicants.

  (ii)   Application should always be signed by the applicant himself/herself in all such cases (for individuals). In case of applicants other than Individuals, application should be signed by an authorized signatory on behalf of the applicant (e.g., director of the company or partner of the firm or trustee of the trust, etc.).

(iii)   Even if the RA details are provided in item No. 14, the application should be signed by the applicant (in case of individual applicants) or by the authorized signatory (for non-individual applicants).

  (6)   Proof of Identity and Proof of Address (POI) and (POA)

           Application should be submitted along with the appropriate docu­ments in support of identity and address of the applicant. Docu­ments acceptable as POI/POA are listed as below—

Proof of Identity and Proof of Address for non-resident PAN applicants

Status of the applicant

Individual

Other than Individual having no office of their own in India

Particulars

Indian citizen who at the time of application for PAN is located

Foreign citizen who at the time of application for PAN is located

 

 

Outside India

In India

Outside India

 

Proof of Identity

Copy of passport

Copy of passport

Copy of passport, duly attested by Indian Embassy in the country where applicant is located.

Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.

Proof of Address

Copy of passport or copy of bank account statement in country of residence

Copy of passport or copy of bank account statement in India

Copy of passport, duly attested by Indian Embassy in the country where applicant is located

or

copy of bank account statement in country of residence duly attested by Indian Embassy in the country where applicant is located

Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.

Other guidelines as applicable to resident applicants shall be applicable to the abovementioned applicants also.

Guidelines for the allotment of PAN to persons residing outside India and Foreign citizen—

1. Following guidelines are issued to facilitate the allotment of PAN to citizens of India residing outside India, foreign citizens and other persons (like companies/trusts/firms) having no office of their own in India :

     I. Citizens of India residing outside India and foreign citizens Service providers shall accept applications from these categories of natural persons (individuals), without insisting on details of a representative assessee. Details of addresses and proofs re­quired for identity and address in such cases will be as per Annexure A enclosed.

    II. Other persons (like companies/trusts/firms) having no office of their own in India: Service providers shall accept applica­tions from these categories of applicants, without insisting on details of a representative assessee. Details of addresses and proofs required for identity and address in such cases will be as per Annexure A enclosed.

2. Service providers should advise applicants in the above-men­tioned categories to clearly indicate the address at which the PAN card and other communication should be sent in column 6 of Form No. 49A, and also to invariably mention their email id in column 7 of Form No. 49A. Service providers are permitted to charge applicants courier charges for PAN cards required to be delivered abroad, in addition to the application fee of Rs. 60 plus  applicable service tax. Details of service charges and delivery time shall be put up on the websites of the respective service providers.

3. Codes 99 and 999999 should be entered for State and PIN fields respectively for the class of PAN applicants not having Indian address. However, actual foreign ZIP/PIN code should be populated in any of the 5 address fields (preferably last) along with the name of the country.

4. Service providers should also place on their respective web­sites the available Assessing Officer (AO) codes of International Taxation Directorate and advise the applicants to mention Assess­ing Officer code out of these codes. However, if no Assessing Officer code is mentioned in the application or the Assessing Officer code mentioned is other than of International Taxation Directorate, then the first international taxation Assessing Officer of Delhi may be used as default Assessing Officer code.

5. These guidelines are applicable only for the purpose of allot­ment of PAN to the categories of persons specified above.

Annexure A

 

PAN Circular No. 4, dated 11-10-2006

 

 

 

Subject : Issue of PAN to persons outside India and foreign citizens

 

 

Individual

Other persons having no office in India

Particulars

Indian Citizen - At the time of application for PAN located :

Foreign Citizen - At the time of application for PAN located :

 

Outside India

In India

Outside India

 

 

ID Proof

Copy of passport

Copy of passport

Copy of passport, duly attested by Indian Embassy in the country where applicant is located.

Copy of registration certificate of their country duly attested by Indian Embassy in the country where application is located.

Address proof

Copy of passport; copy of bank account in country of residence

Copy of passport; copy of bank account in India

Copy of passport; duly attested by Indian Embassy in the country where applicant is located; copy of bank account in country of residence

NA

Photo

Applicant

Applicant

Applicant

NA

Signature

Applicant

Applicant

Applicant

Authorised Signatory

Representative Assessee

Not required

Not required

Not required

Not required

Pan Circular : No. 4, dated 11-10-2006.

 

Do’s and Dont’s while making application for New PAN Card/Correction

Important information for persons making application for allotment of PAN (Form 49A)

 

Do’s

 

Dont’s

1.

Do use ‘Form 49A’ for making application for allotment of PAN.

1.

Do not overwrite or make corrections in the application.

2.

Do fill the application in block letters in English and preferably with black ink.

2.

Do not pin or staple the photograph.

3.

Do paste a recent colour photograph (size 3.5 cm × 2.5 cm).

3.

Do not sign across the box (i.e., signature should be within the box).

4.

Do provide the signature within the box.

4.

Do not provide POI and POA which are not in the name of the applicant.

5.

If thumb impression is put on the application form, do get the thumb impression attested by Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

5.

Do not write any additional details (date, designation, rank, etc.) along with the signature in the box.

6.

Do provide correct AO code in the application.

6.

Do not mention Husband’s name in the Father’s Name column.

7.

Do specify AO code as below if applicant is a defence employee - Army - PNE W 55 3 Navy - MUM W 11 8 Air Force - DEL W 72 2

7.

Do not abbreviate your name or do not use initials.

8.

Do attach Proof of Identity (POI) and Proof of Address (POA) as per rule 114(4).

8.

Do not apply for a new PAN if you already have one.

9.

Do provide the POI and POA which have name exactly as written in the application.

 

 

10.

Do provide details of Representative Assessee in column 14 of application form,  if  applicant  is  Minor,  Idiot, Lunatic or Deceased.

 

 

11.

Do provide POI and POA for Representative Assessee also, if Representative Assessee is appointed.

 

 

12.

Do write the complete postal address in the application with landmark.

 

 

13.

Do mention correct pin code in the address field.

 

 

14.

Do mention telephone number/e-mail id in the application.

 

 

 

Important information for persons making application for a new PAN card/corrections (‘Request for Reprint of PAN Card Or/And Changes Or Correction in PAN Data’)

 

Do’s

 

Dont’s

1.

Do use form ‘Request for New PAN Card Or/And Changes or Correction in PAN Data’ for reprint of PAN card or for making changes/correction in PAN data.

1.

Do not overwrite or make corrections by cancelling any data in the application.

2.

Do fill the application in block letters in English and preferably with black ink.

2.

Do not pin or staple the photograph.

3.

Do paste a recent colour photograph (size 3.5 cm × 2.5 cm).

3.

Do not sign across the box (i.e., signature should not be spread outside the box).

4.

Do provide the signature within the box.

4.

Do not provide POI and POA which is not in the name of applicant.

5.

Do mention correct PAN.

5.

Do not write any details (date, designation, rank, etc.) along with the signature in the box. Do not mention Husband’s name in the Father’s Name column.

6.

If thumb impression is put on the application form, do get the thumb impression attested by Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

6.

Do not abbreviate your name or do not use initials.

7.

Do attach Proof of Identity (POI) and Proof of Address (POA) as per Rule 114(4).

 

 

8.

Do make sure that, the Name mentioned in application matches exactly with name mentioned in POI and (POA).

 

 

9.

Do tick the column where change is required.

 

 

10.

Do provide proof to support the requested change.

 

 

11.

Do write the complete postal address in the application with landmark.

 

 

12.

Do mention correct pin code in the address field.

 

 

13.

Do mention telephone number/e-mail id.

 

 

14.

Do attach proof of PAN (copy of PAN card or PAN allotment  letter issued by Income-tax Department, if any) with the application.