04 April 2015
my friend worked in city he got PAN based on employer address and filed IT return from that address . Now he settled and doing business on his native village 1. how can he change PAN address & Jurisdictional AO 2. can he file IT return without change of Jurisdictional AO from his village address
(a) Applicant will fill PAN Change Request Form online and submit the form. (b) If the data submitted fails in any format level validation, a response indicating the error(s) will be displayed on the screen. (c) The applicant shall rectify the error(s) and re-submit the form. (d) If there are no format level error(s) a confirmation screen with data filled by the applicant will be displayed. (e) If the applicant requires any amendment to this data, it can choose the edit option, else it shall choose the confirm option. (f) For Changes or Correction in PAN data, fill all mandatory fields (marked with *) of the Form and select the corresponding box on left margin of appropriate field where correction is required. (g) If the application is for re-issuance of a PAN card without any changes in PAN related data of the applicant, fill all fields in the Form but do not select any box on left margin. (h) In case of either a request for Change or Correction in PAN data or request for re-issuance of a PAN Card without any changes in PAN data, the address for communication will be updated in the ITD database using address for communication provided in the application. (i) For Cancellation of PAN, fill all mandatory fields in the Form, enter PAN to be cancelled in Item No.11 of the Form and select the check box on left margin. PAN to be cancelled should not be same as PAN (the one currently used) mentioned at the top of the Form.
II PAYMENT
(j) If communication Address is within India (a). The fee for processing PAN application is 105.00 ( 93.00 + 12.36% service tax). (b). Payment can be made either by - Demand Draft - Cheque - Credit Card / Debit Card - Net Banking (c) If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of Credit Card / Debit card and Demand Draft payable at Mumbai. (k) If communication Address is outside India (a). The fee for processing PAN application is 971.00[ (Application fee 93.00 + Dispatch Charges 771.00) + 12.36% service tax]. (b). Payment can be made only by way of Credit Card / Debit card and Demand Draft payable at Mumbai. (c). At present the facility for dispatch of PAN cards outside India is available for a select list of countries. Applicants from other countries may contact NSDL at the contact details given in point (V) below. (l) Demand draft / cheque shall be in favour of 'NSDL - PAN'. (m) Name of the applicant and the acknowledgement number should be mentioned on the reverse of the demand draft / cheque. (n) Demand draft shall be payable at Mumbai, to be sent to NSDL. (o) Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention NSDLPAN on the deposit slip. List of HDFC Bank branches. (p) Credit card / Debit card / Net banking payment Persons authorized to make credit card / debit card / net banking payment are as below:
Category of Applicant Payment by Credit Card / Debit Card / Net Banking can be made by / for Individual Self, immediate family members (parents, spouse, children) HUF Karta of the HUF Company Any Director of the Company Partnership Firm / Limited Liability Partnership Any Partner of the Firm / Limited Liability Partnership Association of Person(s) / Body of Individuals / Trust / Artificial Juridical Person / Local Authority Authorized Signatory covered under section 140 of Income Tax Act, 1961
Applicants making online payment using credit card / debit card will be charged an additional charge of upto 2% (plus applicable taxes) of application fee by the bank providing gateway facility. Additionally, the conversion/exchange rates may also be levied by the card issuing bank, as per prevailing rates.
Applicants making payment through Net Banking facility will be charged an additional surcharge of 4.00 + service tax for payment gateway facility.
On successful credit card / debit card / net banking payment, acknowledgement will be displayed. Applicant shall save and print the acknowledgement and send it to NSDL as mentioned in point 'IV - Mode of Submission of Documents' below. (q) Applicant shall select appropriate mode of payment and fill relevant details in the application.
III ACKNOWLEDGMENT
(r) On confirmation, and in case of credit card / debit card / net banking payment (on successful payment) an acknowledgement screen will be displayed. The acknowledgement consists of: A 15-digit unique acknowledgement number Category of applicant Permanent Account Number (PAN) Name of applicant Father's Name (in case of 'Individual') Date of Birth/Incorporation/Agreement/Partnership or Trust Deed/Formation of Body of Individuals/Association of Persons Address for Communication Space for Photograph (in case of 'Individual') Payment Details Space for Signature Aadhaar No. Details of Proof of Identity, Address & Date of birth(applicable for Individual & HUF applicants) Acknowledgment will also indicate fields in which change/correction is requested. (s) Applicant shall save and print this acknowledgement. (t) '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 acknowledgement. The photographs should not be stapled or clipped to the acknowledgement. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the acknowledgement. (u) 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. Signature / Left hand thumb impression should be within the box provided on the right side of the form. The signature should not be on the photograph affixed on right side of the form. If there is any mark on this photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted. (v) Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp.
IV MODE OF SUBMISSION OF DOCUMENTS
(w) The acknowledgement duly signed, affixed with photograph (in case of 'Individuals') alongwith demand draft/cheque, if any, proof of existing PAN, proof of identity, address & date of birth(applicable for Individual & Karta of HUF) as specified in the application along with any other relevant proof as specified (in Item No.IV - Documents to be submitted along with the application ) is to be sent to NSDL at 'NSDL e-Governance Infrastructure Limited, 5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411016'. (x) Super scribe the envelope with 'APPLICATION FOR PAN CHANGE REQUEST-Acknowledgment Number' (e.g. 'APPLICATION FOR PAN CHANGE REQUEST-881010200000097'). (y) Your acknowledgement, demand draft/cheque, if any, and proofs, should reach NSDL within 15 days from the date of online application. (z) Applications received with demand draft or cheque as mode of payment shall be processed only on receipt of relevant proofs and realization of payment. (aa) Applications received with credit card / debit card / net banking as mode of payment shall be processed on receipt of relevant documents (acknowledgement and proofs).