HOW TO APPLY FOR PAN:-
- Application by assesse on a plain paper will not be entertained.
- A person wishing to obtain PAN can apply for PAN by submitting the PAN application form (Form 49A/49AA) along with the related documents and prescribed fees at the PAN applicationcenter of UTIITSL or NSDL.
- PAN application form (i.e.49A/49AA) can be down loaded from .
- Application for PAN is to be made in Form 49A (in the case of Indian Citizen/Indian Companies/Entities incorporated in India/Unincorporated entities formed in India) or Form 49AA (in the case of individual not being a citizen of India/Entities incorporated outside India/Unincorporated entities formed outside India).
- An online application can also be made from the website of UTIITSL or NSDL (i.e.www. utiitsl.com and www.tin-nsdl.com).
- Applicant will receive an acknowledgment containing a unique number on acceptance of the application form. This acknowledgement number can be used for tracking the status of the application by using the track status facility available at above web sites.
Who has to apply for PAN:-
PAN is to be obtained by following persons:
- Every person if his total income or the total income of any other person in respect of which he is assessable during the previous year exceeds the maximum amount which is not chargeable to tax.
- A charitable trust who is required to furnish return under section 139(4a)
- Every person who is carrying on any business or profession whose total sale, turnover, or gross receipts are or is likely to exceed five lakh rupees in any previous year
- Every importer/exporter who is required to obtain import export code
- Every person who is entitled to receive any sum/income after deduction of tax at source
- Any person who is liable to pay excise duty or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and an authorized agent of such person
- Persons who issue invoices under rule 57ae requiring registration under central excise rules, 1944
- A person who is liable to pay the service tax and his agent
- Persons registered under the central sales tax act or the general sales tax law of the relevant state or union territory
- Every person who intends to enter into specified financial transactions in which quoting of pan is mandatory
A person not covered in any of the above can voluntarily apply for pan.
What is the fees for obtaining PAN:-
The applicant has to pay a fee of Rs. 93 + service tax as applicable, per PAN application. In case, the PAN Card is to be dispatched outside India then additional dispatch charge of Rs. 866/- will have to be paid by applicant.
In case of emergency allotment of PAN:-
There is no such facility available for any assesse.
Incomplete application form for PAN:-
IT PAN Service centers or tin facilitation centers shall not receive any incomplete and deficient PAN application. However, these centers will assist applicants to correctly fill up form 49A/49AA (as the case may be).
HOW TO FILL FORM 49A/ 49AA:-
Form 49A/49AA (as the case may by) should be filled legibly in BLOCK LETTERS and preferably in black ink. It should also be noted that, each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.
IN CASE OF MARRIED GIRLS;-
While providing the full name, applicant should provide father’s name and hence, married female should provide father’s name and not husband’s name.
WHO CAN APPLY ON BEHALF OF NON RESIDENTS, MINORS, LUNATICS, IDIOTS AND COURT OF WARDS:-
SECTION 160 of Income-tax Act, 1961 provides that a non-resident, minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee.
In such cases,
- In the application for PAN, details of the non-resident, minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided.
- Details of representative assessee have to be provided in item 14 of the application for PAN.
Proof of Identity and Proof of address is also required for representative assesse
SIGN REQUIRED FOR PAN APPLICATION FORM:-
Application in Form 49A/49AA must be signed (left thumb impression in case of persons unable to sign) by:
- The applicant; or
- Karta in case of HUF; or
- Director of a Company; or
- Authorised Signaturee in case of Association of Persons, Body of Individuals, Local Authority and Artificial Juridical Person; or
- Partner in case of Firm/LLP; or
- Trustee; or
Representative Assessee in case of Minor/deceased/idiot/lunatic/mentally retarded.
HOW TO SIGN FOR PAN APPLICATION FORM:-
The applicant has to provide signature at three places in form 49A/49AA. If the applicant cannot sign, then the Left Hand Thumb impression of the applicant should be affixed at the place meant for signatures and should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp. Three signature/thumb impressing are to be provided as follows:
- One signature / left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on form.
- One signature /left hand thumb impression should be provided within the box provided on the right side of the form. The signature /thumb impression should not be on the photograph affixed on right side of the form.
- One signature /left hand thumb impression should be provided at the end of the form in the declaration part. Signature /left hand thumb should be within the box provided for signature /left hand thumb.
Applications not signed in the given manner and in the space provided for signature are liable to be rejected.
HOW CAN I CHECK PAN STATUS:-
After applying for PAN, one can check the status of his application by using the track status facility available at web sites of Income Tax Department or UTIITSL or NSDL i.e. www.incometaxindia.gov.in or www.utiitsl.com and www.tin-nsdl.com
WHAT TO DO AFTER OBTAINING PAN:-
Yes, you should intimate your PAN to the deductor i.e. person deducting tax. From 1st April, 2010, non-furnishing of PAN to deductors results in TDS at much higher rate of 20% or even more
VALIDITY OF PAN:-
PAN obtained once is valid for life-time of the PAN-holder throughout India. It is not affected by change of address or change of Assessing Officer etc.