PAN
Q1Where can I get PAN Application form?
Q2Where can I download Form to Request New PAN Card (in case I already have a PAN) or Change in PAN Details
Q3Which are the PAN Application Centers
Q4How do I check my PAN Application Status ?
Q5What Is PAN?
A5Permanent Account Number (PAN) is a ten-digit alphanumeric number issued in the form of a laminated card by the Income Tax Department.
Q6Why Is It Necessary To Have PAN?
A6It is mandatory to quote PAN on return of income all correspondence with any income tax authority. From 1 January 2005 it will be mandatory to quote PAN on challans for any payments due to Income Tax Department.
It is also compulsory to quote PAN in all documents pertaining to financial transactions notified from time-to-time by the Central Board of Direct Taxes. Some such transactions are sale and purchase of immovable property or motor vehicle or payments in cash of amounts exceeding Rs. 25000/-to hotels and restaurants or in connection with travel to any foreign country. It is also mandatory to mention PAN for obtaining a telephone or cellular telephone connection. Likewise PAN has to be mentioned for making a time deposit exceeding Rs. 50000/- with a Bank or Post Office or depositing cash of Rs. 50000/- or more in a Bank.
Q7How does Income Tax Department ensure that PAN is quoted on transactions mentioned above?
A7It is statutory responsibility of a person receiving document relating to economic or financial transactions notified by the CBDT to ensure that PAN has been duly quoted in the document.
Q8Is it compulsory to quote PAN on return of income?
Q9How will these authorities verify PAN?
Q10Who must have a PAN?
A10i. All existing assesses or taxpayers or persons who are required to furnish a return of income even on behalf of others must obtain PAN.
ii. Any person who intends to enter into financial transaction where quoting PAN is mandatory must also obtain PAN.
iii. The Assessing Officer may allot PAN to any person either on his own or on a specific request from such person.[Source : https://incometaxindia.gov.in]
Q11Who are the persons not required to have a PAN
A11The following categories of persons are not required to obtain or quote PAN:
§ Persons having only agricultural income and do not have any taxable income. Such persons will file a declaration (Form 61) in respect of transactions where quoting of PAN is mandatory;
§ Non-residents;
§ Central Government State Governments and Consular Offices in transactions in which they are the payers.
Q12Can a person obtain or use more than one PAN?
Q13Where to apply for PAN?
A13In order to improve PAN related services the Income Tax department has authorized UTI Investor Services Ltd (UTIISL) to set up and manage IT PAN Service Centers in all cities or towns where there is an Income Tax office and National Securities Depository Limited (NSDL) to dispense PAN services from TIN Facilitation Centers. For convenience of PAN applicants in big cities UTIISL has set up more than one IT PAN Service Center and likewise there are more than one TIN Facilitation Centers. [Source : https://incometaxindia.gov.in]
Q14How to apply for a PAN? Can an application for PAN be made on plain paper?
A14PAN application should be made only on Form 49A. A PAN application (Form 49A) can be downloaded from the website of Income Tax department or UTIISL or NSDL (www.incometaxindia.gov.inwww.utiisl.co.in or tin.nsdl.com) or printed by local printers or photocopied (on A4 size 70 GSM paper) or obtained from any other source. The form is also available at IT PAN Service centers and TIN Facilitation centers.[Source :https://incometaxindia.gov.in]
Q15Can an application for PAN be made in Form 49A obtained from anywhere?
A15Yes PAN application may be made on Form 49A obtained from any source other than IT PAN Service Centers or TIN Facilitation Centers. For instance a PAN application may be made on form downloaded from the website of Income Tax department or UTIISL or NSDL; or on form printed by local printers or a photocopy of downloaded or printed form. [Source : https://incometaxindia.gov.in]
Q16Can an application for PAN be made through Internet?
A16Yes application for fresh allotment of PAN can be made through Internet. Further requests for changes or correction in PAN data or request for new PAN card (for an existing PAN) may also be made through Internet. Clickhere to apply online with NSDL.
The charges for applying for PAN online at NSDL-TIN website are the same as that for applying for PAN through TIN-FCs; i.e. Rs. 60 + service tax. If address for communication is a foreign address the fee payable is Rs. 717 (including service tax).[Source : https://incometaxindia.gov.in]
Q17How do I get a PAN allotted quickly (TATKAL)?
A17If an application for allotment of PAN is submitted through Internet and payment made through a 'nominated' credit card the PAN is allotted on priority and communicated through email. [Source : https://incometaxindia.gov.in]
Q18How to find an IT PAN Service Center or TIN Facilitation Center?
A18Location of IT PAN Service Centers or TIN Facilitation Centers in any city may be obtained from local Income Tax Office or any office of UTI/UTIISL or NSDL in that city or from websites of the Income Tax department (www.incometaxindia.gov.in or UTIISL(www.utiisl.co.in) or NSDL (https://tin.nsdl.com) [Source :https://incometaxindia.gov.in]
Q19What services are provided by these IT PAN Service Centers or TIN Facilitation Centers?
A19IT PAN Service Centers or TIN Facilitation Centers will supply PAN application forms (Form 49A) and forms for 'Request For New PAN Card Or/ And Changes In PAN Data' assist the applicant in filling up the form collect filled form and issue acknowledgement slip. After obtaining PAN from the Income Tax department UTIISL or NSDL as the case may be will print the PAN card and deliver it to the applicant. [Source : https://incometaxindia.gov.in]
Q20What if I submit incomplete Form 49A?
A20IT 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 or 'Request For New PAN Card Or/ And Changes In PAN Data' as the case may be. [Source : https://incometaxindia.gov.in]
Q21What documents and information have to be submitted along with the application for Form 49A?
A21a. Individual applicants will have to affix one recent coloured photograph (Stamp Size: 3.5 cms x 2.5 cms) on Form 49A;
b. Any one document listed in Rule 114 must be supplied as proof of 'Identity' and 'Address'; and
c. Designation and code of the concerned Assessing Officer of Income Tax department will have to be mentioned in Form 49A. [Source : https://incometaxindia.gov.in]
Q22Which documents will serve as proof of 'Identity' in case of Individual applicants including minors and HUF applicants?
A22Copy of school leaving certificate or matriculation certificate or degree of a recognized educational institution or depository account or credit card or bank account or water bill or ration card or property tax assessment order or passport or voter identity card or driving license or certificate of identity signed by a MP or an MLA or a Municipal Councilor or a Gazetted Officer;
In case the PAN applicant is a minor any of above documents of any of the parents or guardian of such minor shall serve as proof of Identity;
In case PAN application is made on behalf of a HUF any of above documents in respect of Karta of the HUF will serve as proof of Identity. [Source : https://incometaxindia.gov.in]
Q23What is proof of 'Address' for Individual applicants including minors and HUF applicants?
A23Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving license or rent receipt or certificate of address signed by a MP/ MLA/Municipal Councilor / a Gazetted Officer;
In case the PAN applicant is a minor any of above documents of any of the parents or guardian of such minor shall serve as proof of Address;
In case PAN application is made on behalf of a HUF any of above documents in respect of Karta of the HUF will serve as proof of Address. [Source : https://incometaxindia.gov.in]
Q24What documents will serve as proof of Identity and Address for other applicants?
A24Copy of Certificate of Registration issued by the Registrar of Companies or Copy of Certificate of Registration issued by the Registrar of Firms or Copy of Partnership Deed or Copy of Trust deed or Copy of Certificate of Registration Number issued by Charity Commissioner or Copy of Agreement or Copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative 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. [Source : https://incometaxindia.gov.in]
Q25How to find 'Assessing Officer code'?
A25Assessing Officer code may be obtained from Income Tax Office where you submit your return of income. Applicants who have never filed return of income may find out Assessing Officer code with the help of IT PAN Service Center or TIN Facilitation Center or jurisdictional Income Tax Office. [Source : https://incometaxindia.gov.in]
Q26Is a photograph compulsory for making an application for PAN?
Q27What is the procedure for applicants who cannot sign?
A27In such cases Left Hand Thumb impression of the applicant should be affixed on Form 49A or 'Request For New PAN Card Or/ And Changes In PAN Data' at the place meant for signatures and got attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp. [Source : https://incometaxindia.gov.in]
Q28Is father's name compulsory for female (including married/divorced/widow) applicants?
A28Only father's name is required to be filled in the PAN application (Form 49A). Female applicants irrespective of marital status should write only father's name in the PAN application [Source : https://incometaxindia.gov.in]
Q29Is it compulsory to mention telephone numbers/ email id on Form 49A?
A29Telephone number is not compulsory but if provided it may help in faster communication.
When the telephone number is mentioned it is necessary to mention the STD code. In case of mobile number country code should be mentioned as STD code. When the telephone is provided by WLL service providers the STD code should be mentioned.
If email id is mentioned PAN will be communicated on email id when it is allotted by the Income Tax Department.[Source : https://incometaxindia.gov.in]
Q30Who can apply on behalf of non-resident minor lunatic idiot and court of wards?
A30Section 160 of IT Act 1961 provides that a non-resident a minor lunatic idiot and court of wards and such other persons may be represented through a Representative Assessee. In such cases application for PAN will be made by the Representative Assessee. [Source : https://incometaxindia.gov.in]
Q31I had applied to the department but I do not know my PAN?
A31Please contact the Aaykar Sampark Kendra (ASK) at 0124-2438000 (or 95124-2438000 from NCR) or visit the www.incometaxindia.gov.in and go to 'know your PAN'. [Source : https://incometaxindia.gov.in]
Q32Are there any charges to be paid at IT PAN Service Centers or TIN Facilitation Centers?
A32UTIISL and NSDL have been authorized to collect Rs.60 + Service Tax as applicable per PAN application and this includes cost of a tamper proof PAN card. This amount will have to be paid in cash at IT PAN Service Center or the TIN Facilitation Center. [Source : https://incometaxindia.gov.in]
Q33Do you need to apply for a PAN when you move or transfer from one city to another?
A33Permanent Account Number (PAN) as the name suggests is a permanent number and does not change during lifetime of PAN holder. Changing the address or city though may change the Assessing Officer. Such changes must therefore be intimated to nearest IT PAN Service Center or TIN Facilitation Center for required correction in PAN databases of the Income Tax department. These requests will have to be made in a form for 'Request For New PAN Card Or/ And Changes In PAN Data' [Source : https://incometaxindia.gov.in]
Q34I had applied to UTITSL/ NSDL a month ago but I have not received my PAN card and I have to file my return of income
A34Please contact Aaykar Sampark Kendra (0124-2438000 or 95124-2438000 from NCR) or www.incometaxindia.gov.in or send an email to pan @ incometaxindia.gov.in. [Source : https://incometaxindia.gov.in]
Q35Will the existing PAN cards issued by the Department remain valid?
A35All PAN allotted and PAN card issued by the Department will remain valid. All persons who have been allotted a PAN need not apply again. [Source : https://incometaxindia.gov.in]
Q36Income Tax Department has issued me a PAN card; can I obtain a new tamper proof PAN card?
A36For obtaining the tamper proof PAN card an application will have to be made in the form for 'Request For New PAN Card Or/ And Changes In PAN Data' to IT PAN Service Center or TIN Facilitation Center in which existing PAN will have to be indicated and old PAN card surrendered. The payment of Rs.60 + Service Tax as applicable will also have to be made. [Source : https://incometaxindia.gov.in]
Q37I had applied for PAN and received PAN number but have not received the PAN Card?
A37Apply in the form for 'Request For New PAN Card Or/ And Changes In PAN Data' at any IT PAN Service Center or TIN Facilitation Center quoting the PAN allotted to you. [Source : https://incometaxindia.gov.in]
Q38How will the new PAN card be delivered to me?
A38The UTIISL or NSDL as the case may be will ensure delivery of new PAN card at the address indicated by you in the PAN application form or form for 'Request For New PAN Card Or/ And Changes In PAN Data' [Source :https://incometaxindia.gov.in]
Q39I want to pay taxes today but I do not have a PAN?
A39It takes about 15 days to get a new PAN allotted. However PAN can be obtained in around 5 days if application is made through Internet and processing fee paid through credit card. It is advisable to initiate action for obtaining PAN will in time. [Source : https://incometaxindia.gov.in]
Q40Who should be contacted for inquiries regarding PAN applications?
A40All such inquiries should be addressed to:
For UTIISL
The Vice President
IT PAN Processing Centre
UTI Investor Services Ltd
Plot No. 3 Sector - 11
CBD_ Belapur
Navi Mumbai-400 614
e-mail.- utiisl-gsd @ mail.utiisl.co.in
Tel No. 022-27561690
Fax No. 022-27561706
|
For NSDL
The Vice President
Income Tax PAN Services Unit NSDL
4th Floor Trade World A Wing
Kamala Mills Compound
S. B. Marg Lower Parel
Mumbai-400 013
e-mail.- tininfo @ nsdl.co.in
Tel No. 022-2499 4650
Fax No. 022-2495 0664
|
Q41Can Form 49A be completed on a typewriter?
Q42What is the procedure if the applicant only needs to change the address
A42When the applicant wants to update the address for communication
§ He should fill all the columns of the form and should tick the box on the left margin of address for communication. (In case of any online application this box is automatically ticked).
§ He should also indicate whether this is his Residence or Office address.
§ It is mandatory for all applicants other than individuals or HUF to mention office address as address for communication.
§ If the applicant wants to update any other address he has to fill the details of the same in an additional sheet which is to be attached with the form. In such cases the applicant is also required to tick in the box provided on the left of item no. 8 on the application form.
§ It is mandatory for the applicant to provide proof of communication address.
§ If change in any other address is sought the applicant has to provide proof of the same.
Q43I have been allotted more than one PAN what is the procedure for cancellation of other PAN(s)?
A43You have to mention the PAN which you are using currently on top of the application form. All other PAN/s inadvertently allotted to you should be mentioned at item no. 10 and the corresponding PAN card(s) should be submitted for cancellation along with the form[Source : NSDL]