FAQ Pertaining to PAN

8/9/2019 FAQ Pertaining to PAN

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This FAQ is from UTITSL site.

What is PAN?Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the

form of a laminated card, by an Assessing Officer of the Income Tax Department.A typical PAN is AFRPP1595D

What is the purpose of having a Permanent Account Number (PAN)?It is mandatory to quote PAN on return of income, all correspondence with anyincome tax authority and challans for any payments due to Income Tax Department.It is also compulsory to quote PAN in all documents pertaining to economic orfinancial transactions notified from time-to-time by the Central Board of Direct Taxes.

Some such transactions are sale and purchase of immovable property or motorvehicle or payments to hotels for bills or payments in cash, of amounts exceeding Rs.25,000/-, in connection with travel to any foreign country.

It is also mandatory to mention PAN for obtaining a telephone or cellular telephoneconnection.

Likewise, PAN has to be mentioned for making a time deposit exceeding Rs. 50,000/-with a Bank or Post Office or depositing cash of Rs. 50,000/- or more in a Bank.

Is it compulsory to quote PAN on return of income?Yes, it is compulsory to quote PAN on return of income.

Who must have a PAN?All existing assesses or taxpayers or persons who are required to furnish a return of

income, even on behalf of others, must obtain PAN.Any person, who intends to enter into economic or financial transactions wherequoting PAN is mandatory, must also obtain PAN.The Assessing Officer may allot PAN to any person either on his own or on a specificrequest from such person.

Who are those persons who are not required to obtain or quote PermanentAccount Number?The 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 wherequoting of PAN is mandatory;

Non-residents; Central Government, State Governments and Consular Offices in transactions

in which they are the payers.

Where do I apply for a PAN?In order to improve PAN related services, the Income Tax department has authorized

UTI Technology Services Ltd (UTITSL) to set up and manage IT PAN ServiceCenters in all cities or towns where there is an Income Tax office. For convenience ofPAN applicants in big cities, UTITSL has set up more than one IT PAN ServiceCenter.


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How do I find an IT PAN Service Center?The location of an IT PAN Service Center in any city may be obtained from the localIncome Tax Office, any office of UTI/UTITSL or from the Income Tax departmentwebsite ( www.incometaxindia.gov.in).

What services are provided by IT PAN Service Centers?IT PAN Service Centers supply new PAN application forms (Form 49A), assist theapplicant in filling out the form, collect the filled form and issue an acknowledgementslip. After obtaining a PAN from the Income Tax department, UTITSL will print thePAN card and deliver it to the applicant.

What form is required to apply for a PAN? Can an application for PAN be madeon plain paper?PAN applications can be made only on the newForm 49A which can be obtained fromany IT PAN Service Center for a cost of Rs. 5/- per form, or you can also downloadthe Form 49A from our website:http://www.incometaxindia.gov.in/Archive/Form49ae.pdf

Can an application for PAN be made using the old Form 49A?No, an application for a PAN can be made only on the new Form 49A revised by theCentral Board of Direct Taxes on May 29, 2003.

What documents and information must accompany the application for Form49A?Individual applicants will have to attach a recent, colour, photograph (Stamp Size: 3.5cms x 2.5 cms); any document listed in Rule 114 must be supplied as proof of identityand address; and the designation and code of the applicable Assessing Officer of theIncome Tax department must be noted on the Form 49A.

Which documents can serve as proof of identity in the case of individualapplicants, including minors and HUF applicants?Any one of the following items: a copy of a school leaving certificate; matriculationcertificate; degree of a recognized educational institution; depository account; creditcard; bank account; water bill; ration card; property tax assessment order; passport;voter identity card; drivers license; a certificate of identity signed by an MP, an MLA, aMunicipal Councilor or a Gazetted Officer;

In case the PAN applicant is a minor, any of above documents of any of the parentsor guardian of such minor shall serve as proof of identity;

In case the PAN application is made on behalf of a HUF, any of above documents inrespect of Karta of the HUF will serve as proof of identity.

What will be considered as a valid proof of address?Any one of the following items: a copy of an electricity bill, telephone bill, depositoryaccount, credit card, bank account, ration card, employer certificate, passport, voteridentity card, property tax assessment order, drivers license, rent receipt, a certificateof address signed by an MP, an MLA, a Municipal Councilor or a Gazetted Officer;

In case the PAN applicant is a minor, any of above documents of any of the parentsor guardian of such minor shall serve as proof of address;

In case the PAN application is made on behalf of a HUF, any of above documents inrespect of Karta of the HUF will serve as proof of address.
http://www.incometaxindia.gov.in/http://www.incometaxindia.gov.in/Archive/Form49ae.pdfhttp://www.incometaxindia.gov.in/Archive/Form49ae.pdfhttp://www.incometaxindia.gov.in/


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Which documents can serve as proof of identity and address for otherapplicants?Any one of the following items:

Copy of Certificate of Registration issued by the Registrar of CompaniesCopy of Certificate of Registration issued by the Registrar of FirmsCopy of Partnership DeedCopy of Trust deedCopy of Certificate of Registration Number issued by the Charity Commissioner of theRegistrar of Co-operative Society.Any other competent authority or any other document originating from any Central orState Government Department establishing identity and address of such person.

How do I to find an Assessing Officer code?The Assessing Officer code may be obtained from the Income Tax Office where yousubmit your return of income. Applicants who have never filed a return of income may

find an Assessing Officer code with the help of an IT PAN Service Center orjurisdictional Income Tax Office. In either scenario, the PAN application must state anAssessing Officer code, or your application cannot be processed.

Is a photograph compulsory for making an application for PAN?A photograph is compulsory only in the case of individual applicants.

What is the procedure for applicants who cannot sign?In such cases, the left hand thumb impression of the applicant should be affixed onForm 49A at the place meant for signatures and it must be attested by either aMagistrate, a Notary Public or a Gazetted Officer, with an official seal and stamp.

Is listing my fathers name compulsory for all female applicants (includingmarried/divorced/widow)?Yes, all female applicants, irrespective of marital status, must indicate their fathersname on the PAN application.

Is it compulsory to mention a telephone number on Form 49A?No, indicating your telephone number is not compulsory; however, it may enablefaster processing of your application.

Who can apply on behalf of a non-resident, a minor, or an individual deemed

mentally debilitated?Section 160 of IT Act, 1961 provides that a non-resident, a minor, or an individualdeemed mentally debilitated may be represented by a Representative Assessor. Insuch cases, an application for a PAN will be made by the Representative Assessor.

Can Form 49A be completed on a typewriter?Yes, but the letters should be typed in CAPITAL letters and should be clearly legible.

What if I submit an incomplete Form 49A?Your application will not be processed if it is incomplete. Your local IT PAN ServiceCenter can assist applicants with any queries they may have.


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How much does it cost to apply for a PAN card at an IT PAN Service Center?UTITSL has been authorized to collect a service charge of Rs. 60/- per PAN couponand Rs. 5/- towards the cost of the application form; which includes the cost of thenew tamper proof PAN card. This amount must be paid in cash, or by a demand draft,at any IT PAN Service Center. This entitles you to a coupon containing a distinctivenumber that will have to be affixed to your Form 49A.

Do you need to apply for a new PAN when you move from one city to another?A Permanent Account Number (PAN), as the name suggests, is a permanent numberand does not change; however, you must notify your nearest IT PAN Service Centerof an address change to ensure they have your most current information.

Can a person obtain or use more than one PAN?No, obtaining or possessing more than one PAN is against the law.

Are PAN cards issued prior to July 1, 2003 still valid?Yes, all PAN cards issued by the Department will remain valid. All persons who have

been issued a PAN need not apply again.

The Income Tax Department has issued me a PAN card; can I obtain a newtamper proof PAN card?In order to obtain the new tamper proof PAN card you must submit a new applicationon form 49A at your local IT PAN Service Center. You need to indicate your existingPAN on the form and surrender your old PAN card. The cost for this is Rs 60/-.

I have applied for a PAN and received my PAN number but have not receivedthe actual PAN Card?Apply afresh in Form 49A at any IT PAN Service Center quoting the PAN allotted to

you.

I have applied for PAN but have not received any communication from theIncome Tax Department?In case you applied prior to notification of new form 49A on 29.5.2003 but have notreceived the PAN, you will have to apply afresh in new Form 49A at any IT PANService Center.

How will my PAN card be delivered to me?UTITSL will ensure delivery of your PAN card by mail at the address indicated by youin form 49A.

Who can I contact for inquiries regarding PAN applications submitted after July1, 2003?All such inquiries should be addressed to:

The Vice President, IT PAN Processing Centre, UTI Technology Services Ltd, PlotNo. 3, Sector - 11, CBD_ Belapur, NAVI Mumbai-400 614e-mail.- [email protected] No. 022-67931300 022-67931300 , Fax No. 022-67931099

Your PAN application number, coupon number and IT PAN Service Center whereyour application was submitted should be mentioned in all references.
mailto:[email protected]:[email protected]


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Contact Information for NSDL

For PAN related enquires for For NSDL:The Vice PresidentIncome Tax PAN Services Unit, NSDL, 4th Floor, Trade World, A WingKamala Mills Compound, S. B. Marg, Lower Parel, Mumbai-400 013

e-mail.- [email protected] No. 022-2499 4650022-2499 4650022-2499 4650022-2499 4650

Fax No. 022-2495 0664

- e-mail us at: [email protected] Write to: National Securities Depository Limited, 1st floor, Times Tower, Kamala

Mills Compound, Senapati Bapat Marg, Lower Parel (W), Mumbai - 400013.

PAN CARD FROM NSDL:

Online Application for New PAN (Form 49A). Read the instructions at

https://tin.tin.nsdl.com/pan/form49A.html

At the bottom of the page, select the category and click Select.

Know Your AO Code.You need to mention AO code on your PAN

application. For information on AO code, http://tin.nsdl.com/aocode.asp

Track your PAN/ TAN Application and e-Return Registration Status.

You can track the status of your application for new PAN / reprint of PAN

card / Changes or Correction in PAN details using the 15 digit unique

Acknowledgment Number after three days of application using this facility.

-- https://tin.tin.nsdl.com/tan/StatusTrack.html

Transaction Status Inquiry.If you have made the payment for the

online application through Credit Card. Using this feature, you can

Track the status of your application by mentioning the 12 digittransaction number which is displayed on screen at the time of

application,

Change the mode of payment to Cheque or Demand Draft, if the

payment through credit card has been unsuccessful, and

Regenerate & print the acknowledgement receipt within 30 days of

the date of online application.

https://tin.tin.nsdl.com/pan/changemode.html
mailto:[email protected]:[email protected]://tin.tin.nsdl.com/pan/form49A.htmlhttp://tin.nsdl.com/aocode.asphttps://tin.tin.nsdl.com/pan/changemode.htmlhttps://tin.tin.nsdl.com/pan/changemode.htmlhttp://tin.nsdl.com/aocode.asphttps://tin.tin.nsdl.com/pan/form49A.htmlmailto:[email protected]:[email protected]


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Know your PAN number. ---http://incometaxindiaefiling.gov.in/knowpan/knowpan.jsp

Online Application for Request for New PAN Card Or/ And ChangesOr Correction in PAN Data (PAN Change Request Form), read the

instructions here -- https://tin.tin.nsdl.com/pan/correction.htmlThen go to the bottom on the page, and for Apply for NewPAN Card Or / And Changes Or Correction in PAN Data select Individual (oryour required choice) and click Select. This will open the Form. Fill theForm and Submit.

PAN CARD FROM UTITSL:

Online Application for New PAN (Form 49A).Make sure to read the

guidelines and instructions athttp://www.utitsl.co.in/utitsl/site/instructions.htmlNow view the form --http://www.utitsl.co.in/utitsl/uti/newapp/newpanapplication.jspComplete the form and then click Submit.

TRACK PAN CARD. You can track the status of your application for newPAN or Grievance Applications (CSF) --http://www.utitsl.co.in/utitsl/site/pantracker.jsp

LOCATE PAN AP PLICATION CENTRE.To locate UTI PAN applicationcentre in your area --http://www.myutitsl.co.in//intra/web/search_psa.jsp

For PAN related enquires For UTIISL:The Vice PresidentIT PAN Processing Centre, UTI Investor Services Ltd., Plot No. 3, Sector -11, CBD_ Belapur, Navi Mumbai-400 614e-mail.- [email protected] No. 022-27561690

022-27561690022-27561690022-27561690

Fax No. 022-27561706
http://incometaxindiaefiling.gov.in/knowpan/knowpan.jsphttps://tin.tin.nsdl.com/pan/correction.htmlhttp://www.utitsl.co.in/utitsl/site/instructions.htmlhttp://www.utitsl.co.in/utitsl/uti/newapp/newpanapplication.jsphttp://www.myutitsl.co.in/intra/web/search_psa.jspmailto:[email protected]:[email protected]://www.myutitsl.co.in/intra/web/search_psa.jsphttp://www.utitsl.co.in/utitsl/uti/newapp/newpanapplication.jsphttp://www.utitsl.co.in/utitsl/site/instructions.htmlhttps://tin.tin.nsdl.com/pan/correction.htmlhttp://incometaxindiaefiling.gov.in/knowpan/knowpan.jsp

FAQ Pertaining to PAN

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