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Permanent Account Number

Introduction

PAN stands for Permanent Account Number. PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department. PAN is issued in the form of a laminated plastic card (commonly known as PAN card).

PAN enables the department to link all transactions of the assessee with the department. These transactions include tax payments, TDS/TCS credits, returns of income, specified transactions, correspondence and so on. It facilitates easy retrieval of information of assessee and matching of various investments, borrowings and other business activities of assessee.

How to Apply PAN?

PAN application can be filled up in the following forms -

  1. Form 49A (for Indian Citizens)
  2. Form 49AA (for Foreign Citizens)

PAN application can be made either online through NSDL website www.tin-nsdl.com (Click here to apply for PAN online) or UTIITSL website (Click here to apply through UTIITSL) or through any of the NSDL TIN-Facilitation Centres/ PAN Centres (Click here to select the nearest TIN – Facilitation Centers/ PAN centres where PAN application may be submitted).

While submitting PAN application form, applicant will have to indicate whether physical PAN card or E-PAN card is required.

If applicant opts for physical PAN Card, then physical PAN card will be printed & dispatched at communication address.

If the physical PAN Card is not required. In such cases, email ID will be mandatory & e-PAN Card in PDF format will be sent to the PAN applicant at the email ID mentioned in PAN application form. Physical PAN Card will not be dispatched in such cases.

In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of a Permanent Account Number is to be made in Form No. SPICE-INC-32 specified under sub-section (1) of section 7 of the said Act for incorporation of the company. (Application for TAN is also to be made through SPICE-INC-32)

Note: w.e.f. 01-07-2017, every person who is eligible to obtain Aadhaar number shall quote either Aadhaar number or enrolment ID of Aadhaar application form in the PAN application form.

Documents Required

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.

FAQs

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 person who intends to enter into specified financial transactions in which quoting of PAN is mandatory

Every non-individual resident persons and person associated with them if the financial transaction entered into by such non-individual resident persons during a financial year exceeds Rs. 2,50,000.

Note: Persons associated with non-individual resident persons means the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the non-individual resident persons or any person competent to act on behalf of such persons.

A person not covered in any of the above can voluntarily apply for PAN. 

No.

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 

Return is to be filed only if you are liable to file return of income under section 139.

It is not mandatory to file return of income after getting PAN.

If the PAN card is lost or you wish to have a new PAN card with existing details, then you can apply for duplicate PAN card by submitting the Form for "Request for New PAN Card or/ and Changes or Correction in PAN Data" and a copy of FIR may be submitted along with the form.

If the PAN card is lost and you don't remember your PAN, then in such a case, you can know you PAN by using the facility of "Know Your PAN" provided by the Income Tax Department. This facility can be availed of from the website of Income Tax Department - www.incometaxindiaefiling.gov.in

You can know your PAN online by providing the core details like Name, Father's Name and Date of Birth. 

After knowing the PAN you can apply for duplicate PAN card by submitting the "Request For New PAN Card Or/ And Changes Or Correction in PAN Data".

Applicant is required to fill all the columns in the form but should not tick any of the boxes on the left margin. 

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. However, any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income Tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”.

Any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income-tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”.

PAN correction can be done both online or offline mode.

For offline mode, you are required to submit the "Request For New PAN Card Or/ And Changes or Correction in PAN Data" form at the nearest PAN facilitation centre.

Request For New PAN Card Or/ And Changes or Correction in PAN Data

>Online through NSDL

https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html

> Online through UTIITSL https://www.myutiitsl.com/PAN_ONLINE/CSFPANApp

> Download PDF https://www.utiitsl.com/UTIITSL_SITE/forms/CSF_Form_Updated.pdf

In case of PAN card is not received , contact NSDL.

The Income Tax Department or NSDL can be contacted in any of the following means

Mode

Income Tax Department

NSDL

Website

www.incometaxindia.gov.in

www.tin-nsdl.com

Call Center

1800-180-1961

020-27218080

Email ID

 efilingwebmanager@incometax.gov.in

tininfo@nsdl.co.in

SMS

 

SMS NSDLPAN <space> Acknowledgement No. & send to 57575 to obtain application status.

Address

 

Tin Call Center 4th Floor, Mantri Sterling, Plot No. 341, Survey

No. 997/8, Model Colony, Near Deep Bunglow Chowk, Pune - 411 016.

 

We request you to please raise a service request if you have any further queries. Our 24/7 helpline team will be happy to assist you.