With effect from April 8, 2012, PAN applications are required to be furnished in the new forms prescribed by ITD. Indian citizens will have to submit their ‘Application for allotment of new PAN’ in revised Form 49A only. Foreign citizens will have to submit their ‘Application for allotment of new PAN’ in newly notified Form 49AA only.
With effect from April 1, 2012, fees for PAN application has changed to Rs. 96. (For dispatch outside India Rs. 962).
For New PAN applications, in case of Individual and HUF applicants if Address for Communication is selected as Office, then Proof of Office Address along with Proof of residential address is to be submitted to NSDL w.e.f. applications made on and after 1st November 2009.
As per RBI guidelines, the entities making e-commerce transactions are required to provide PIN (Personal Identification Number) while executing an online transaction. Accordingly, before making payment for online PAN/TAN applications using credit/debit card, please ensure that the PIN is obtained from your respective Banks.
This form should be used when the applicant has never applied for a PAN or does not have PAN allotted to him. An applicant can visit Income Tax Department (ITD) website to find whether a PAN has been allotted to him or not.
We have added the following Information in this Article
Guidelines
1. STEPS FOR ONLINE APPLICATION
a. |
Only Indian citizens should use this form for submitting application for allotment of PAN. Indian citizens located outside India should also use this form. |
b. |
Applicant will fill Form 49A online and submit the form. |
c. |
If the data submitted fails in any format level validation, a response indicating the error(s) will be displayed on the screen. |
d. |
The applicant shall rectify the error(s) and re-submit the form. |
e. |
If there are no format level error(s), a confirmation screen with data filled by the applicant will be displayed. |
f. |
The applicant may either edit or confirm the same. |
2. PAYMENT
g. |
If communication address is within India, then the fee for processing PAN application is Rs. 96.00 ( Rs. 85.00 + 12.36% service tax). Payment can be made either by |
Demand Draft
Cheque
Credit Card / Debit Card
Net Banking
If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of demand draft payable at Mumbai.h.If communication Address is outside India, then the fee for processing PAN application is rs. 962.00 [(Application fee rs. 85.00 + Dispatch Charges rs. 771.00) + 12.36% service tax]. Payment can be made only by Demand Draft payable at Mumbai.
At present this facility is available for a select list of countries. Applicants from other countries may contact NSDL at the contact details given in point (5) below.i.Demand draft / cheque shall be in favour of ‘NSDL – PAN’. Demand draft should be payable at Mumbai.j.Name of the applicant and the acknowledgment number should be mentioned on the reverse of the demand draft / cheque.k.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 NSDL-PAN on the deposit slip.l.Credit card / Debit card / Net banking payment – Persons authorised 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 |
Firm/ Limited Liability Partnership |
Any Partner of the Firm |
Association of Person(s) / Body of Individuals / Association of Person(s) Trust / Artificial Juridical Person / Local Authority |
Authorised Signatory covered under section 140 of Income Tax Act, 1961 |
Applicants making credit card / debit card payment will be charged an additional surcharge of Rs. 5.00 + service tax by the bank providing payment gateway facility.
Applicants making payment through Net Banking facility will be charged an additional surcharge of rs. 4.00 + service tax for payment gateway facility.
On successful credit card / debit card / net banking payment, acknowledgment will be displayed. Applicant shall save and print the acknowledgment and send it to NSDL as mentioned in point ‘u – Mode of Submission of Documents’ below. | |
m. |
Applicant shall select appropriate mode of payment and fill relevant details in the application. |
3. ACKNOWLEDGMENT
n. |
On confirmation, and in case of credit card / debit card / net banking payment (on successful payment), an acknowledgment screen will be displayed. The acknowledgment consists of: |
A 15-digit unique acknowledgment number
Category of applicant
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
Representative Assessee’s name and address
Space for Photograph (in case of ‘Individual’)
Payment Details
Space for Signature
Aadhaar No.
Details of Proof of Identity and Addresso.Applicant shall save and print this acknowledgment.p.’Individual’ applicants making “Application for allotment of new PAN” should affix two recent colour photographs (3.5 cm x 2.5 cm) in the space provided in the acknowledgment. The photograph should not be stapled or clipped to the acknowledgment. (The clarity of the image on PAN card will depend on the quality and clarity of the photograph affixed on the form).q.Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the acknowledgement in such a manner that portion of signature/impression is on photo as well as on acknowledgement receipt.r.The signature should not be on the photograph affixed on right side of the acknowledgement. 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.s.Signature / left thumb impression should only be within the box provided in the acknowledgment. The signature should not be on the photograph. If there is any mark on the photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.t.Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp.
4. MODE OF SUBMISSION OF DOCUMENTS
u. |
The acknowledgment duly signed, affixed with photographs (in case of ‘Individuals’) along with Demand Draft/cheque, if any, and proof of identity (name in the application should be same as in the proof of identity) & proof of address (Individuals, HUFs, Body of Individuals, Association of Persons & Artificial Juridical Person should provide proof of address of residence stated in the application) as specified in the application form is to be sent to NSDL at ‘Income Tax PAN Services Unit, National Securities Depository Limited, 3rd floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune – 411045′. |
v. |
In case, AADHAAR is mentioned in the application (applicable for Individuals only), then the copy of AADHAAR allotment letter should also be enclosed along with the acknowledgement |
w. |
Superscribe the envelope with ‘APPLICATION FOR PAN-Acknowledgment Number’ (e.g. ‘APPLICATION FOR PAN-881010200000097′). |
x. |
Your acknowledgment, demand draft/cheque, if any, and proofs, should reach NSDL within 15 days from the date of online application. |
y. |
Applications received with demand draft or cheque as mode of payment shall be processed only on receipt of relevant proofs and realisation of payment. |
z. |
Applications received with credit card / debit card / net banking as mode of payment shall be processed on receipt of relevant documents (acknowledgment and proofs). |
5. CONTACT US
For more information |
Call TIN Call Centre at 020 – 27218080
Fax: 020-27218081
E-mail us at: tin...@nsdl.co.in
SMS NSDLPAN < space > Acknowledgement No. & send to 57575 to obtain application status
Write to: INCOME TAX PAN SERVICES UNIT (Managed by National Securities Depository Limited),
3rd floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune – 411045
Instructions for Filling Form 49A
1. Full Name
Please select appropriate title.
Individuals must state full expanded name. Do not use abbreviations and initials.
Allowed two characters initials in surname, first name, middle name & father’s name of applicant are mentioned below.
AH |
AI |
AL |
AN |
AO |
AR |
AS |
BE |
BI |
BO |
BP |
CH |
CY |
DA |
DE |
DO |
EE |
EK |
EM |
ES |
FA |
FE |
FK |
FU |
GI |
GO |
GU |
HA |
HE |
HU |
HO |
ID |
IK |
IL |
IN |
JE |
JI |
JO |
JR |
JU |
KA |
KC |
KE |
KH |
KI |
KJ |
KO |
KS |
KU |
LE |
LI |
LO |
LU |
MA |
MU |
NA |
NG |
OH |
OM |
ON |
PI |
PT |
QI |
RU |
SA |
SE |
SI |
SM |
SU |
TA |
TI |
TO |
TU |
UR |
UL |
WO |
WU |
YE |
YH |
YI |
YJ |
YO |
YU |
ZI |
For example RAVIKANT should be written as:
Last Name/ |
R |
A |
V |
I |
K |
A |
N |
T |
|||||||||||||||||
First Name |
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Middle Name |
For example SURESH SARDA should be written as:
Last Name/ |
S |
A |
R |
D |
A |
||||||||||||||||||||
First Name |
S |
U |
R |
E |
S |
H |
|||||||||||||||||||
Middle Name |
For example POONAM RAVI NARAYAN should be written as:
Last Name/ |
N |
A |
R |
A |
Y |
A |
N |
||||||||||||||||||
First Name |
P |
O |
O |
N |
A |
M |
|||||||||||||||||||
Middle Name |
R |
A |
V |
I |
For example SATYAM VENKAT M. K. RAO should be written as:
Last Name/ |
R |
A |
O |
||||||||||||||||||||||
First Name |
S |
A |
T |
Y |
A |
M |
|||||||||||||||||||
Middle Name |
V |
E |
N |
K |
A |
T |
M |
K |
For example M. S. KANDASWAMY (MADURAI SOMASUNDRAM KANDASWAMY) should be written as:
Last Name/ |
K |
A |
N |
D |
A |
S |
W |
A |
M |
Y |
|||||||||||||||
First Name |
M |
A |
D |
U |
R |
A |
I |
||||||||||||||||||
Middle Name |
S |
O |
M |
A |
S |
U |
N |
D |
R |
A |
M |
Applicants other than ‘Individuals’ may ignore above instructions.
Non-Individuals should write their full name starting from the first block of Last Name/Surname. If the name is longer than the space provided for the last name, it can be continued in the space provided for First and Middle Name.
For example XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED should be written as:
Last Name/ |
X |
Y |
Z |
D |
A |
T |
A |
C |
O |
R |
P |
O |
R |
A |
T |
I |
O |
N |
( |
I |
N |
D | |||
First Name |
I |
A |
) |
P |
R |
I |
V |
A |
T |
E |
L |
I |
M |
I |
T |
E |
D |
||||||||
Middle Name |
For example MANOJ MAFATLAL DAVE (HUF) should be written as:
Last Name/ |
M |
A |
N |
O |
J |
M |
A |
F |
A |
T |
L |
A |
L |
D |
A |
V |
E |
( |
H |
U |
F |
) | |||
First Name |
|||||||||||||||||||||||||
Middle Name |
In case of Company, the name should be provided without any abbreviations. For example, different variations of ‘Private Limited’ viz. Pvt Ltd, Private Ltd, Pvt Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be ‘Private Limited’ only.
In case of sole proprietorship concern, the proprietor should apply for PAN in his/her own name.
Name should not be prefixed with any title such as Shri, Smt, Kumari, Dr., Major, M/s etc.
2. Abbreviations of the above name, as you would like it, to be printed on the Card
Individual applicants should provide full/abbreviated name to be printed on the PAN card. Name, if abbreviated, should necessarily contain the last name.
For example SATYAM VENKAT M. K. RAO which is written in the Name field as:
Last Name/ |
R |
A |
O |
||||||||||||||||||||||
First Name |
S |
A |
T |
Y |
A |
M |
|||||||||||||||||||
Middle Name |
V |
E |
N |
K |
A |
T |
M |
K |
Can be written as in ‘Name to be printed on the PAN Card’ column as
SATYAM VENKAT M. K. RAO or
S. V. M. K. RAO or
SATYAM V. M. K. RAO
For non individual applicants, this should be same as last name field in item no. 1 above.
Name you would like printed on the card should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
3. Have you ever been Known by Any Other Name?
If applicant selects ‘Yes’, then it is mandatory to provide details of the other name. Instructions in Item No. 1 with respect to name apply here. Title should be similar to the title mentioned in Item No. 1.
4. Gender
This field is mandatory for Individuals. Field should be left blank in case of other applicants.
5. Date of Birth / Incorporation / Agreement / Partnership or Trust Deed / Formation of Body of Individuals / Association of Persons
Date cannot be a future date.
Date 2nd August 1975 should be written as
DD |
MM |
YYYY |
0 2 |
0 8 |
1 9 7 5 |
Relevant date for different category of applicants is:
6. Father’s Name
7. Address – Residential and Office
R – Residential Address:
O – Office Address:
8. Address for Communication
‘R’ means Residence and ‘O’ means Office.
All future communication will be sent at the address indicated in this field.
9. Telephone Number and e-mail ID
Telephone number should include country code(ISD code) and STD code or Mobile No. should include Country code(ISD Code).
For example
Telephone number 23555705 of Delhi should be written as
Country code |
STD Code |
Telephone Number / Mobile number | ||||||||||||||||
9 |
1 |
1 |
1 |
2 |
3 |
5 |
5 |
5 |
7 |
0 |
5 |
|||||||
Where ‘91’ is the country code of India and 11 is the STD Code of Delhi.
Mobile number 9102511111 of India should be written as
Country code |
STD Code |
Telephone Number / Mobile number | ||||||||||||||||
9 |
1 |
9 |
1 |
0 |
2 |
5 |
1 |
1 |
1 |
1 |
1 | |||||||
Where ’91′ is the country code of India.
NRI /Foreign National should mention the ISD code of their respective country and City code as applicable in the space provided for ISD & STD code. e. g. Person staying in Chicago should write A1 in the ISD code and 312 in STD code text box. (A1 is ISD code of USA and 312 is City code of Chicago).
It is mandatory for the applicants to mention either their “Telephone number” or valid “e-mail id” so that they can be contacted in case of any discrepancy in the application and/or for receiving PAN through e-mail.
Application status updates are sent using the SMS facility on the mobile numbers mentioned in the application form (applicable only for Indian mobile numbers).
10. Status of Applicant
This field is mandatory for all categories of applicants.In case of ‘Limited Liability Partnership’, the PAN will be allotted in ‘Firm’ status.
11. Registration Number
Not applicable to Individuals and HUFs. Mandatory for ‘Company’. Company should mention registration number issued by the Registrar of Companies. Other applicants may mention registration number issued by any State or Central Government Authority.
12. In case of a Citizen of India, then (AADHAAR)
AADHAAR number, if allotted, has to be quoted.A copy of AADHAAR allotment letter/card has to be provided as Proof of AADHAAR, if the AADHAAR is mentioned in the application.
13. Source of Income
It is mandatory to indicate at least one of the sources of incomes, as mentioned in the form. In case, the income from Business/profession is selected by the applicant then an appropriate business/ profession code should be mentioned.
Please refer the table given below to select the business/profession code:
Code |
Business/ Profession |
Code |
Business/ Profession |
01 |
Medical Profession and Business |
11 |
Films, TV and such other entertainment |
02 |
Engineering |
12 |
Information Technology |
03 |
Architecture |
13 |
Builders and Developers |
04 |
Chartered Accountant/Accountancy |
14 |
Members of Stock Exchange, Share Brokers and Sub-Brokers |
05 |
Interior Decoration |
15 |
Performing Arts and Yatra |
06 |
Technical Consultancy |
16 |
Operation of Ships, Hovercraft, Aircrafts or Helicopters |
07 |
Company Secretary |
17 |
Plying Taxis, Lorries, Trucks, Buses or other Commercial Vehicles |
08 |
Legal Practitioner and Solicitors |
18 |
Ownership of Horses or Jockeys |
09 |
Government Contractors |
19 |
Cinema Halls and Other Theatres |
10 |
Insurance Agency |
20 |
Others |
14. Name and address of Representative Assessee
15. Proof of Identity and Address
16. Other Details: Depository Account
If applicant selects ‘copy of depository account’ as proof of identity or proof of address, it is mandatory to fill in Depository Account Details.
17. Payment Details
An applicant has an option of making payment either by demand draft, cheque, Credit Card / Debit Card or Net Banking (Payment details are mentioned in guidelines).
18. Signature/ Left Thumb Impression
Application must be signed by (i) the applicant; or (ii) Karta in case of HUF; or (iii) Director of a Company; or (iv) Authorised Signatory in case of AOP, Body of Individuals, Local Authority and Artificial Juridical Person; or (v) Partner in case of Firm/LLP; or (vi) Trustee; or (vii) Representative Assessee in case of Minor/deceased/idiot/lunatic/mentally retarded.
It is mandatory to provide Verifier’s name, capacity and place in the application.
Documents to be Submitted
For Individuals
1. Citizen of India Located in India at the Time of Application for PAN
Proof of Identity
Copy of any of the following:
Proof of AddressCopy of any of the following:
* documents submitted as proof of address for serial numbers 1 to 7 should not be more than six months old from the date of application.
2. Citizen of India Located Outside India at the Time of Application for PAN
Proof of Identity
Copy of Passport
Proof of Address
Copy of any of the following
3. Foreign Citizen Located in India at the Time of Application for PAN
Proof of Identity
Copy of any of the following
Proof of Address
Copy of any of the following
4. Foreign Citizen Located Outside India at the Time of Application for PANProof of Identity
Proof of AddressCopy of any of the following
For Categories other than Individuals
i.e. Firm, BOI, HUF, AOP, AOP(Trust), Local Authority, Company, Artificial Juridical Person
1. Having Office of their Own in India
Proof of Identity and Address
2. Having No Office of their Own in India
Proof of Identity and Address
Copy of any of the following
Do’s and Don’ts
DOs
Don’ts
For further assistance :
Online Application for New PAN