Tuesday, 16 December 2014 00:00

What documents are required with Application of PAN (Permanent Account Number)

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What documents are required with Application of PAN (Permanent Account Number)

 

DOCUMENTS REQUIRED TO OBTAIN PAN:-

  • The documents required to be submitted with the PAN application are specified in Rule 114 of the Income-tax Rules.
  • The details of the documents required are also provided in the application form.
  • Individual applicants have to provide document pertaining to proof of identity, proof of address and proof of date of birth. The name of the applicant as mentioned in application form and the name appearing in the documents submitted along with the application should match exactly.
  • Individual applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided on the form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

 

DOCUMENTS NEEDED IN CASE OF NON- INDIVIDUAL

  • In case of applicant other than individual/HUF, following documents are to be submitted along with the PAN application:

Company registered in India

Copy of Certificate of Registration issued by the Registrar of Companies.

Partnership Firm formed or registered in India

Copy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed.

Limited Liability Partnership formed or registered in India

Copy of Certificate of Registration issued by the Registrar of LLPs

Association of Persons (Trust) formed or registered in India

Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.

Association of Person(other than trusts), Body of

Individuals, Local Authority, or

Artificial Juridical Person formed or registered in India

Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.

 

WHAT CONSTITUES FOR PROOF OF RESIDENCE:-

Copy of any of the following document will serve as proof of address in case of individual applicants being Indian citizens (including those located outside India):

  • Copy of following :
    • Aadhaar Card issued by the Unique Identification Authority of India; or
    • Elector's photo identity card; or
    • Driving License; or
    • Passport; or
    • Passport of the spouse; or
    • Post office passbook having address of the applicant; or
    • Latest property tax assessment order; or
    • Domicile certificate issued by the Government; or
    • Allotment letter of accommodation issued by Central or State Government of not more than three years old; or
    • Property Registration Document; or
    • Copy of following documents of not more than three months oldCertificate 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.
      • Electricity Bill; or
      • Landline Telephone or Broadband connection bill; or
      • Water Bill; or
      • Consumer gas connection card or book or piped gas bill; or
      • Bank account statement or as per Note given below ; or
      • Depository account statement; or
      • Credit  card   statement;  or

        Note: In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address.
    • Employer certificate    in       original.

      For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father's name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required as proof of address. 

      In case of Minor, any of the above mentioned documents of any of parents/guardians of such minor shall be deemed to be the relevant proof of address for the minor applicant. 

WHAT CONSTITUTES PROOF OF IDENTITY:-

Any of the following document will serve as proof of identity in case of individual applicants being Indian citizens (including those located outside India) : 

• Copy of following :

  • Aadhaar Card issued by the Unique Identification Authority of India; or
  •  Elector's photo identity card; or
  • Driving License; or
  • Passport; or
  • Ration card having photograph of the applicant; or
  • Arm's license; or
  • Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or
  • Pensioner card having photograph of the applicant; or
  • Central Government Health Service Scheme Card or Ex-Servicemen Contributory Health Scheme photo card
  • 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; or
  • Bank certificate in Original on letter head from the branch (along with name and stamp of the issuing officer) containing               duly attested photograph and bank account number of the applicant.
  • For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required as proof of identity. 
  • In case of Minor, any of the above mentioned documents of any of parents/guardians of such minor shall be deemed to be the relevant proof of identity for the minor applicant.

WHAT CONSTITUTES AS PROOF OF DATE OF BIRTH:-

Copy of any of the following document will serve as proof of date of birth in case of individual applicants being Indian citizens (including those located outside India) :

  • Birth Certificate issued by the Municipal Authority or any office authorized to issue Birth and Death Certificate by the Registrar of Birth and Death or the Indian Consulate as defined in clause (d) of sub-section (1) of session 2 of the Citizenship Act, 1955 (57 of 1955); or
  • Pension payment order; or
  • Marriage certificate issued by Registrar of Marriages; or
  • Matriculation Certificate; or
  • Passport; or
  • Driving License; or
  • Domicile Certificate issued by the Government; or
  • Affidavit sworn before a magistrate stating the date of birth

WHAT CONSTITUTES AS PROOF OF ADDRESS IN CASE OF NON RESIDENTS:-

Copy of following will serve as proof of address in case of individuals not being a citizen of India

  • Copy of Passport, or
  • Copy of Person of Indian Origin (PIO) card issued by Government of India, or
  • Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
  • Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of the countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India, or
  • Copy of Bank account statement in the country of residence, or
  • Copy of Non-resident External (NRE) bank account statement in India, or
  • Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or
  • Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address, or

Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.

WHAT CONSTITUTES AS PROOF OF IDENTITY IN CASE OF NON- RESIDENTS:-

Copy of following will serve as proof of identity in case of individuals not being a citizen of India :

  • Copy of passport, or
  • Copy of Person of Indian Origin (PIO) card issued by Government of India, or
  • Copy of Overseas Citizen of India (OCI) card issued by Government of India, or

Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.

Last modified on Thursday, 18 December 2014 13:11