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INSTRUCTIONS FOR FILLING FORM 49A
(a)Form to be filled in English only.
(b)Fields marked by asterisk (*) are mandatory.
(c)The applicant shall leave a blank space after each word/number/punctuation mark in a field.
(d)Those already allotted a ten-digit alphanumeric PAN shall not apply again as having or using more than one PAN is illegal. However, request for a new PAN card with the same PAN or/and changes or correction in PAN data can be made by filling up the form for 'Request for New PAN Card or/and Changes or Correction in PAN Data'.
(e)Applicants are required to provide their Ward/Circle, Range and Commissioner details alongwith AO Code details in the application. These details can be obtained either from the Income Tax Office or an applicant can search for the same by selecting the appropriate option using the details provided in the form.
Item No.Item DetailsInstructions for filling the form
1Full NamePlease select appropriate title.
Individuals must state full expanded name. Do not use abbreviations and initials.
For example, Jasjit Singh Anand should be written as:
Last Name/Surname First Name Middle Name
ANANDJASJITSINGH
Allowed two characters initials in surname, first name & father's name of applicant are mentioned below.
OMDEURULALAHANAOASBEBIBOBPCHEKEMESFAFE...
KCKEKHKJKSKULELILOONPIPTQISASESISMTATI...
Applicants other than 'Individuals', must ignore above instructions.
For example:
Name of the Company
NATIONAL SECURITIES DEPOSITORY LIMITED
HUFs shall mention HUF after their full name.
For example:
Name of HUF
JASJIT SINGH ANAND HUF
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' or 'Limited' only.
In case of sole proprietorship concern, the sole proprietor should use/apply PAN in his/her personal name.
Name should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
2Name you would like printed on the cardIndividual applicants are allowed to provide abbreviated 'Name to be printed on the card'. The abbreviated name should necessarily contain the expanded last name.
For example:
Last Name/Surname First Name Middle Name
RAVALRUTVIJATULBHAI
can be written as,
RUTVIJ ATULBHAI RAVAL
R. A. RAVAL
RUTVIJ A. RAVAL
3Have you ever been known by any other name?If applicant selects 'Yes', then it is mandatory to provide details of the other name. Title should be equal to the title as mentioned in Item No. 1.
Instructions in Item No.1 with respect to name apply here.
4Father's NameApplicable to Individuals only. Instructions in Item No.1 with respect to name apply here.
Married women applicants should give only father's name and not husband's name.
5Address - Residential and OfficeR - Residential Address:
(1) It is mandatory for Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridicial Person to mention residential address and provide proof of the same.
(2) Out of first four fields, applicant must fill up atleast two fields.
(3) Town/City/District, State/Union Territory and PIN are mandatory.
(4) If the applicant wants to enter foreign address here, option for "outside India" should be selected from the drop down list in the field of "State/Union Territory". Applicant should select the name of the country and enter the ZIP code as applicable.
(5) Applicants other than Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person will leave this field (Residential address) blank.
O - Office Address:
(1) In case of Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person, if Item No.6 (Address for Communication) is selected as "O" then Office Address is mandatory.
(2) Office name and address is mandatory in case of Individuals having source of income as salary [Item No.13 (a)].
(3) In case of other applicants, office name and address is mandatory.
(4) For all categories of applicants, out of first four fields, at least two fields are mandatory.
(5) Town/City/District, State/Union Territory and PIN are mandatory
(6) If the applicant wants to enter foreign address here, option for "outside India" should be selected from the drop down list in the field of "State/Union Territory". Applicant should select the name of the country and enter the ZIP code as applicable.
6Address for Communication'R' means Residence and 'O' means Office.
All future communication will be sent at the address indicated in this field.
7Telephone Number and e-mail ID(1) If Telephone Number is mentioned, STD Code is mandatory.
(2) In case of mobile number, country code should be mentioned as STD Code.
ISD/STD CodeTel. No.
91
9820011115
Where '91' is the country code of India.
However, In case of WLL mobiles (e.g. Reliance, TATA Indicom, etc.), STD Code should be mentioned.
(3) It is suggested that applicants mention their telephone number so that they can be contacted in case of any discrepancy in the application form.
(4) 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 1312 in the ISD/STD code text box.(1 is ISD code of USA and 312 is City code of Chicago).
(5) Applicants must provide their valid e-mail ID for receiving PAN through e-mail.
8SexThis field is mandatory for Individuals.
9Status of ApplicantThis field is mandatory for all categories of applicants.
10Date 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
02
08
1975
DDMMYYYY
Relevant date for different category of applicants is:
Individual: Actual Date of Birth;
Company: Date of Incorporation;
Association of Person: Date of Formation/Creation;
Association of Persons(Trusts):Date of Creation of Trust Deed;
Partnership Firms: Date of Partnership Deed;
HUFs: date of Creation HUF and for ancestral HUF, date can be 01010001 where the date of creation is not available.
11Registration NumberNot 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.
12Citizen of IndiaThis field is mandatory for all categories of applicants.
13 (a)Salaried EmployeeMandatory field in case of salaried employee and Name of Organisation should be mentioned.
13 (b)Nature and Code of Business/ProfessionThis field should be specified if applicant is not covered under 13 (a) or 13 (c) by selecting appropriate option from the drop-down list.
13 (c)OthersThis field should be specified if applicant is not covered under 13 (a) or 13 (b) by selecting appropriate option from the drop-down list.
14Name and address of Representative AssesseeSection 160 of Income Tax Act, 1961 provides that any assessee can be represented through Representative Assessee.
Proof of Identity and Proof of Address has to be submitted for the Representative Assessee details mentioned.
15Proof of Identity and AddressSelect appropriate proof of identity and address from the relevant drop-down list provided in the form.
Documents submitted should be in the name of the applicant as mentioned in item no. 1 of the application form.
In case of minor, proofs of any of the parents or guardian shall be deemed to be the proof of identity and address.
In case of HUF, proofs of the Karta of the HUF shall be deemed to be the proof of identity and address.
16Other 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.
17Payment DetailsAn applicant has an option of making payment either by demand draft, cheque or Credit Card (Payment details are mentioned in guidelines)
Documents to be submitted as Proof of Identity and Address
IFor Individuals
a) Individual applicants should provide proof of residential address.
b) Further, if the address for communication is a foreign address, then proof of such address is also required.
c) If the applicant is a minor (i.e. below 18 years of age at the time of application), any of the documents as per the lists specified below of any of the parents/ guardian of such minor shall be deemed to be the proof of identity and address of the applicant.
1. Citizen of India located in India at the time of application for PAN
Proof of Identity Copy of any of the following:
1School leaving certificate
2Matriculation certificate
3Degree of a recognised educational institution
4Depository account statement
5Credit card statement
6 Bank account statement/ bank pass book
7 Water bill
8 Ration card
9 Property tax assessment order
10 Passport
11 Voters Identity Card
12 Driving License
13 Certificate of identity signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or Gazetted Officer.
Proof of Address Copy of any of the following
1Electricity bill*
2Telephone bill*
3Depository account statement*
4Credit card statement*
5Bank account statement/bank pass book*
6Rent receipt*
7Employer certificate*
8Passport
9Voters Identity card
10Property tax assessment order
11Driving License
12Ration card
13Certificate of address signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or Gazetted Officer.
* 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
1Copy of passport
2Copy of bank account statement in country of residence
3. Foreign Citizen located in India at the time of application for PAN
Proof of Identity Copy of passport
Proof of Address Copy of any of the following
1Copy of passport
2Copy of bank account statement in India
4. Foreign Citizen located outside India at the time of application for PAN
Proof of Identity Copy of passport, duly attested by Indian Embassy in the country where applicant is located.
Proof of Address Copy of any of the following
1Copy of passport, duly attested by Indian Embassy in the country where applicant is located
2Copy of bank account statement in country of residence, duly attested by Indian Embassy in the country where applicant is located
IIFor 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
HUF Any document prescribed in the case of individuals in respect of Karta of the HUF.
Company Copy of Certificate of Registration issued by Registrar of Companies.
Firms Copy of Certificate of Registration issued by Registrar of Firms or Copy of Partnership Deed.
AOP (Trusts) Copy of Trust Deed or Copy of Certificate of Registration issued by Charity Commissioner.
AOP/BOI/Local Authority/Artificial Juridical Person Copy of Agreement or Copy of Certificate of Registration 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.
2. Having no office of their own in India
Proof of Identity Copy of any of the following
a) Copy of registration certificate of the respective country duly attested by Indian Embassy in the country where applicant is located.
b) Copy of certificate of registration with the competent authority in India
c) Copy of approval issued by the competent authority in India
Proof of Address Copy of any of the following
a) Copy of registration certificate of the respective country duly attested by Indian Embassy in the country where applicant is located.
b) Copy of certificate of registration with the competent authority in India
c) Copy of approval issued by the competent authority in India
d) Copy of the accompanying documents alongwith the approval issued by competent authority in India
e) Copy of the application (duly acknowledged) made by the applicant before the competent authority in India |