02/07/2017
1.What is a PAN card?
Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to any “person” who applies for it or to whom the department allots the number without an application. PAN enables the department to link all transactions of the “person” with the department. These transactions include tax payments, TDS/TCS credits, returns of income/wealth/gift/FBT, specified transactions, correspondence, and so on. PAN, thus, acts as an identifier for the “person” with the tax department.
PAN was introduced to facilitates linking of various documents, including payment of taxes, assessment, tax demand, tax arrears etc. relating to an assessee, to facilitate easy retrieval of information and to facilitate matching of information relating to investment, raising of loans and other business activities of taxpayers collected through various sources, both internal as well as external, for detecting and combating tax evasion and widening of tax base.
A typical PAN is AFZPK7190K.
First three characters i.e. “AFZ” in the above PAN are alphabetic series running from AAA to ZZZ.
Fifth character i.e. “K” in the above PAN represents first character of the PAN holder’s last name/surname.
Last character i.e. “K” in the above PAN is an alphabetic check digit.
2.Why is it necessary to have pan?
It is mandatory to quote PAN on return of income, all correspondence with any income tax authority. Since 1 January 2005 it has become 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 the following financial transactions-
Sale or purchase of any immovable property valued at five lakh rupees or more;
Sale or purchase of a motor vehicle or vehicle, the sale or purchase of a motor Vehicle or vehicle does not include two wheeled vehicles, inclusive of any detachable side-car having an extra wheel, attached to the motor vehicle
A time deposit, exceeding fifty thousand rupees, with a banking company ;
A deposit, exceeding fifty thousand rupees, in any account with Post Office Savings Bank;
A contract of a value exceeding one lakh rupees for sale or purchase of securities
Opening Bank Account
Making an application for installation of a telephone connection (including a cellular telephone connection)
Payment to hotels and restaurants against their bills for an amount exceeding twenty-five thousand rupees at any one time ;
Payment in cash for purchase of bank drafts or pay orders or banker’s cheques for an amount aggregating fifty thousand rupees or more during any one day;
Deposit in cash aggregating fifty thousand rupees or more with a bank during any one day;
Payment in cash in connection with travel to any foreign country of an amount exceeding twenty-five thousand rupees at any one time.
3.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.
4.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 reprint of PAN card (for an existing PAN) may also be made through Internet.
Applypanonline.com helps you to apply for PAN Card in a few easy and convenient steps. The services rendered include verifying, supporting and filing the application forms for those who are applying for new PAN card, corrections and changes to their existing PAN data and request for duplicate or replacement of lost or damaged PAN card.
5.Who can apply for a PAN card with Applypanonline.com?
Individual Indian Citizens residing in India can apply for a PAN Card with Applypanonline.com PAN services.
It is advised that people over 18 years of age should have a PAN card.
All taxpayers who are required to furnish a return of income must have PAN Card
Individuals who intend to enter into economic or financial transactions must have a PAN Card.
6.How do I apply for a new PAN card (Form 49A), What are its charges? What documents should be submitted?
You can apply for a new PAN card by filling up an online form (49A) click here to apply.
Only Government charges of Rs. 110 would apply.
There may be additional convenience fee of Rs. 100 on the total amount.
You have to submit the following documents with the application form:
Two Passport size photographs
Proof of Identity (POI) click here for list of acceptable POI
Proof of Address (POA) click here for list of acceptable POA
Proof of Date Of Birth (POD) click here for list of acceptable POD
Note:
Proof of Identity (POI) and Proof of Address (POA) should be in the Name of the Applicant
Name mentioned in the online form should mandatorily match with the name in the Proof of Identity (POI)
Proof of Identity (Copy of one of the below)
Voter Identity Card
Driving License^
Passport ^
Aadhaar card issued by the Unique Identification Authority of India
Arm’s License
Photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking
Pensioner Card having photograph of the applicant
Central Government Health Scheme Card or Ex-servicemen Contributory Heath Scheme photo card
Ration Card having photograph of applicant
Certificate of identity in original signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer Download Pdf
^ Validity should not have expired and should not be more than three months old on the date of application.
Note:
Documents should be in the full name of the applicant.
In case the PAN applicant is a minor, any of the above documents of any of the parents or guardian of such minor shall serve as Proof of Identity.
Proof of Date Of Birth (Copy of one of the below)
Birth Certificate issued by the Municipal Authority
Pension Payment Order
Aadhaar card issued by the Unique Identification Authority of India
Marriage certificate issued by Registrar of Marriages
Matriculation certificate
Domicile certificate issued
Affidavit sworn before a magistrate stating the date of birth by the Government
Driving License^
Passport ^
^ Validity should not have expired and should not be more than three months old on the date of application.
Proof of Address (Copy of one of the below)
Elector's Photo Identity Card
Driving License^
Passport ^
Aadhaar card issued by the Unique Identification Authority of India
Bank Account Statement/Passbook*
Credit Card Statement*
Landline telephone or broadband connection bill^
Passport of the Spouse^
Post office pass book having address of the applicant
Electricity Bill*
Depository Account Statement^
Latest Property Tax Assessment Order
Domicile certificate issued by the Government
Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old
Property registration document
Consumer Gas Connection Card or book or piped gas bill^
Water Bill^
Certificate of identity in original signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer Download Pdf
^ Validity should not have expired and should not be more than three months old on the date of application & * Documents should not be more than 3 months old
Note:
Documents should be in the full name of the applicant.
In case the PAN applicant is a minor, any of the above documents of any of the parents or guardian of such minor shall serve as Proof of Address.
Proof of Change of Name – (Copy of one of the below)
For Female Married Applicants:
Marriage Certificate
Marriage Invitation Card
Publication of 'Name-Change' in Gazette
Copy of Passport showing Husband's Name (or Vice Versa)
For Male Applicants:
Publication of 'Name-Change' in Gazette
Proof of Issuance of PAN Card – (Copy of one of the below)
PAN Card
PAN Allotment Letter
7.How do I apply for Changes/Correction in PAN details, What are its charges? What documents should be submitted?
You can apply for Changes/Correction in your PAN card by filling up an online form. click here to apply
Only Government charges of Rs. 110 would apply.
There may be additional convenience fee of Rs. 100 on the total amount.
You have to submit the following documents with the application form:
Two Passport size photographs
Proof of Identity (POI) click here for list of acceptable POI
Proof of Address (POA) click here for list of acceptable POA
Proof of Change of Name (POC) click here for list of acceptable POC
Proof of Issuance of PAN card (POP) click here for list of acceptable POP
Note:
Proof of Identity (POI) and Proof of Address (POA) should be in the Name of the Applicant
Name mentioned in the online form should mandatorily match with the name in the Proof of Identity (POI)
8.How do I apply for Re-issuance of Lost/Damaged PAN Card, What are its charges? What documents should be submitted?
You can apply for Re-issuance of Lost/Damaged PAN card by filling up an online form. click here to apply
Only Government charges of Rs. 110 would apply.
There may be additional convenience fee of Rs. 100 on the total amount.
You have to submit the following documents with the application form:
Two Passport size photographs
Proof of Issuance of PAN card (POP) click here for list of acceptable POP
Note:
Proof of Identity (POI) and Proof of Address (POA) should be in the Name of the Applicant
Name mentioned in the online form should mandatorily match with the name in the Proof of Identity (POI)
9.Is photograph mandatory while applying for a new PAN card, Changes/Correction in PAN card, Re-issue of Lost/Damaged PAN card?
Yes, applicants should affix their recent colour photographs (size 3.5 cm x 2.5 cm) in the space provided on the top corners of the form. The photograph should not be stapled or clipped to the form. The applicant should sign across the photograph (preferably in black ink) on the left hand side of the form and sign (preferably in black ink) in the box provided below the photograph on the right hand side of the form. The clarity of image on the PAN card will depend on the quality and clarity of photograph affixed on the form. Click here to view how to sign
10.Is father’s name compulsory for female applicants (including married/divorced/widow)?
Yes, All 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/online form
11.Which documents will serve as Proof of Identity for individual Indian citizens residing in India?
Individual Indian citizens residing in India can provide photocopy of any one of the following as Proof of Identity.
Voter Identity Card
Driving License^
Passport ^
Aadhaar card issued by the Unique Identification Authority of India
Arm’s License
Photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking
Pensioner Card having photograph of the applicant
Central Government Health Scheme Card or Ex-servicemen Contributory Heath Scheme photo card
Ration Card having photograph of applicant
^ Validity should not have expired and should not be more than three months old on the date of application.
Note:
Documents should be in the full name of the applicant.
In case the PAN applicant is a minor, any of the above documents of any of the parents or guardian of such minor shall serve as Proof of Identity.
12.Which documents will serve as Proof of Address for individual Indian citizens residing in India?
Individual Indian citizens residing in India can provide photocopy of any one of the following as Proof of Address:
Voter Identity Card
Valid Driving License
Aadhaar card issued by the Unique Identification Authority of India
Valid Passport
3 Months Bank Account Statement/Passbook
3 Months Credit Card Statement
Ration Card
3 Months Telephone Bill
Valid Employer Certificate
3 Months Electricity Bill
Valid Depository Account Statement
Property Tax Assessment Order
Certificate of Address signed by a Gazetted Officer or Member of Parliament or Member of Legislative Assembly or Municipal Councilor.
Note:
Document should be in the full name of the applicant
In case the PAN applicant is a minor, any of the above documents of any of the parents or guardian of such minor shall serve as Proof of Address.
It is mandatory for individuals 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, then Proof of Address for office and residence are both mandatorily required.
13.Is it compulsory to mention mobile number and email id in the online form with Applypanonline.com PAN services?
Yes, mobile number and email id should be mentioned necessarily in the online form.
In case of mobile number, applicant should mention 10 digit mobile number
Applicant will receive an auto generated mail from Applypanonline.com PAN services with an attached filled application form. Applypanonline.com PAN services will also notify the status via email
14.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 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.
15.What documents can be submitted as proof of PAN card?
Any one of the following documents can be submitted as Proof of PAN card:
Photocopy of PAN card
Photocopy of PAN allotment letter
Even if any of the above proofs for PAN card are not available, still there is a possibility for the application will be accepted on a 'Good Effort' basis.
16.Can I obtain or use more than one PAN card?
Obtaining/possessing more than one PAN card is against the law and may attract a penalty up to Rs10,000. 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 Click here to cancel PAN card/s if inadvertently allotted to you
17.I have been allotted more than one PAN card, what is the procedure for cancellation of other PAN card(s)?
You have to mention the PAN card number which you are using currently on top of the application form. All other PAN card/s inadvertently allotted to you should be mentioned in the online form after clicking yes on the question - Are you having more than 1 PAN card - inadvertently allotted PAN card(s) should be sent for cancellation along with the form. Click here to cancel PAN card/s if inadvertently allotted to you.
18.Who can apply on behalf of a minor, mentally challenged, deceased and wards of court?
Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally re****ed, deceased, wards of court and such other persons may be represented through a Representative Assessee (RA).
In such cases, in the application for PAN card, details of the a minor, mentally challenged, deceased, wards of court, etc. should be provided.
Details of representative assessee have to be provided in the online form by clicking the option 'yes' on the question
