Frequently Asked Questions - FAQs

What is PAN?

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.

Who must have a PAN?

i). All existing assesses or taxpayers or persons who are required to furnish a return of income, even onbehalf of others, must obtain PAN.
ii). Any person, who intends to enter into economic or financial transactions where quoting PAN ismandatory, must also obtain PAN.

How do apply for Pan?

One can apply for PAN by filling up Application for Allotment of Permanent AccountNumber (PAN application form). The forms are –
1. Form 49A (for Indian Citizens)
2. Form 49AA (for Foreign Citizens)
Kindly login into Digital Seva portal and select PAN Card service under Government Services.PAN card service is open for all VLEs.

Can an application for PAN be made on plain paper?

No. Application for PAN can be made only be done using the prescribed formats notified byCentral Board of Direct Taxes. The notified forms are as under –
1. Form 49A (for Indian Citizen)
2. Form 49AA (for Foreign Citizen)

What will user receive on submission of the PAN Application Form to a CSC Portal?

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

Is a photograph compulsory for making an application for PAN?

A photograph is compulsory only in case of ‘Individual’ applicants.

What is the procedure for applicants who cannot sign?

In such cases, Left Hand Thumb impression of the applicant should be affixed on Form 49A at the place meantfor signatures and get attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal andstamp.

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

It is mandatory for Individual applicant’s to provide father’s name in the PAN application (Form 49A). Femaleapplicants, irrespective of marital status, should also give father’s name in the PAN application.

Does userneed to apply for a PAN when he/she move or transferred from one city to another?

Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change.Changing the address or city, though, may change the Assessing Officer. Such changes must, therefore, beintimated to nearest IT PAN Service Center for required corrections in PAN databases of the Income Taxdepartment.

Can a person obtain or use more than one PAN?

Obtaining or possessing more than one PAN is against the law.

When should applicant submit the application in the form "Request for New PAN Card or/and Changes orCorrection in PAN data"?

User can submit the application in the form "Request for New PAN Card or/and Changes or Correction in PANdata" in the following cases:
i. When applicant already have PAN but want a new PAN card
ii. When applicant want to make some changes or corrections in your existing PAN details.

How will the new PAN card be delivered to me?

UTITSL will ensure delivery of new PAN card at the address indicated by the applicant in form 49A, againstacknowledgement.

What is Form 49A?

Form 49A is an application for allotment of permanent account number in case of Indian Citizen/IndianCompanies/Entities incorporated in India/Unincorporated entities formed in India

Can an application for PAN be made in old Form 49A?

No, application for PAN can be made only in new Form 49A notified by Central Board of Direct Taxes on03.04.2012.

Which documents will serve as proof of ‘Identity’ in case of Individual applicants, including minors and HUF applicants for Form 49A?

For proof of identity copy of one of listed documentscan be used in the Form 49A:
• Elector’s photo identity card
• Ration card having photograph of the applicant
• Passport
• Driving license
• Arm’s license
• Aadhaar card issued by the Unique Identification Authority of India
• 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 Health Scheme photo card

Original document that can be used as proof of identity are:
• Certificate of identity in original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted officer as the case may be
• Bank certificate in originalletter head from the branch (along with name & stamp of the issuing officer) containing duly attested photograph and bank account number of applicant.

In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shallbe deemed to be the proof of identity and address

For HUF an affidavit by the Karta of Hindu Undivided Family stating name, father’s name and address of all thecoparceners on the date of application and copy of any of the above mentioned documents in the name of Karta ofHUF is required as proof of identity, address and date of birth

What is proof of ‘Address’ for individual applicants, including minors and HUF applicants for Form 49A?

For proof of address copy of one of listed documentswhich are not of more than 3 months old can be used in the Form 49A:

• Electricity bill
• Landline telephone or broadband connection bill
• Water bill
• Consumer gas connection card/book or piped gas bill
• Bank account statement
• Depository account statement
• Credit card statement

Copy of one of the below listed documentscan be used in the Form 49A:

• Post office passbook having address of the applicant
• Passport
• Passport of the spouse
• Elector’s photo identity card
• Latest property tax assessment order
• Driving license
• Domicile certificate issued by the government
• Aadhaar Card

Original document that can be used as proof of identity are:
• Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted officer as the case may be
• Employer certificate
In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shallbe deemed to be the proof of identity and address

In case of an Indian Citizen residing outside India, copy of bank account statement in country of residence or copy of non-residential external bank account statements shall be the proof of address.

Which documents will serve as proof of ‘Date of Birth’ in case of individual applicants, including minor and HUF applicants for Form 49A?

Documents that will serve as proof of ‘Date of Birth’ in case of individual applicants for Form 49A are:

• Birth certificate issued by the Municipal Authority or any office authorized to issue Birth and Death Certificate by Registrar of Birth and Deaths or the Indian Consultate as defined under the Citizenship Act, 1955
• Pension payment order
• Marriage certificate issued by Registrar of Marriages
• Matriculation certificate
• Passport
• Driving license
• Domicile certificate issued by the Government
• Affidavit sworn before a magistrate stating the date of birth

Which documents will serve as proof of identity and address for firms as applicants?

Documents that will serve as proof of identity and address for firms having offices in India:

Company: Copy of Certificate of Registration issued by the Registrar ofCompanies.

Partnership Firm: Copy of Certificate of Registration issued by the Registrar ofFirms or Copy of partnership deed.

Limited Liability Partnership: Copy of Certificate of Registration issued by the Registrar ofLLPs

Trust: Copy of trust deed, orCopy of certificate of registration number issued by Charity Commissioner.

Association of Persons (AOP), Body of Individuals (BOI), Local Authority or Artificial Juridical Person: Copy of agreement, orCopy of certificate of registration number issued by Charity Commissioner/Registrar of Co-operative Society/anyother Competent Authority, orany other Document originating from any Central/StateGovernment Department establishing identity and addressof such person.

What if anapplicant submits incomplete Form 49A?

Common Service Centers will assist applicants to correctly fill up form 49A, but UTIITSL will not receive any incomplete anddeficient PAN application.

Is it compulsory to mention telephone numbers on Form 49A?

Telephone number is not mandatory, but if provided it may help in faster communication. If mentioned STD/ISDcode is mandatory

How to track status of ARN?

Click on Track Status, fill ARN, if ARN is under objection, remove objection and Uploaddocuments related with objection marked by UTIITSL.

Does objection related documents needs to be sent to UTIITS?

No.

Can VLE apply for duplicate PAN card form Digital Seva portal?

Yes, option is given, he has to fill on line application and follow same procedure.