PAN Card Application form 49A Form Updated Download free pdf files
Form No. 49A
Application for Allotment of Permanent Account Number
[In the case of Indian Citizens/lndian Companies/Entities incorporated in India/ Unincorporated entities formed in India] See Rule 114
INSTRUCTIONS FOR FILLING FORM 49A
- Form to be filled legibly in BLOCK LETTERS and preferably in BLACK INK. Form should be filled in English only
- To avoid mistake (s), please follow the accompanying instructions and examples before filling up the form
- Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.
- ‘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 form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.
- 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.
- Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.
- AO code (Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must be filled up by the applicant. These details can be obtained from the Income Tax Office or PAN Centre or websites of PAN Service Providers on www.utiitsl.com or www.tin-nsdl.com
Guidelines for filling the Form 49A:
|1||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.|
|2||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.|
|3||In case of a person, who is required to quote Aadhaar number or the Enrolment ID of Aadhaar application form as per section 139AA.||Aadhaar Number As per provisions of section 139AA of Income Tax Act, 1961, Aadhaar number has to be provided. Copy of Aadhaar letter/card shall be provided as proof of Aadhaar. Enrolment ID (EID) of application for Aadhaar Only if Aadhaar is not allotted to the applicant, then EID (which includes date & time of enrolment) for Aadhaar shall be provided. Copy of EID receipt shall be provided as proof of enrolment.|
|As specified by Ministry of Finance, Government of India notification No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017, it would be optional to mention Aadhaar as well as EID for the individuals (i) residing in the States of Assam, Jammu and Kashmir and Meghalaya; (ii) a non-resident as per the Income-tax Act, 1961; (iii) of the age of eighty years or more at any time during the previous year;|
|Name as per Aadhaar letter/card or Enrolment ID for Aadhaar application form If the Aadhaar is provided by the applicant, then name as per AADHAAR letter/card has to be provided;If EID is provided by the applicant, then name as appearing on EID receipt has to be provided in this field.|
|Supporting documents of Proof of Identity, Address and Date of Birth (other than Aadhaar) as specified in Rule 114(4) of Income Tax Rules, 1962 will be applicable for cases where there is mismatch in PAN application and Aadhaar data or EID is provided by the PAN applicant or the applicant is covered by Ministry of Finance, Government of India notification No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017.|
|4||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:|
|5||Name and address of Representative Assessee||Section 160 of Income Tax Act, 1961 provides that any ‘specified person’ (assessee) can be represented through Representative Assessee. Therefore, this column should be filled in by representative assessee only as specified in Section 160 of the Income-tax Act, 1961, such as, an agent of the non-resident, guardian or manager of a minor, lunatic or idiot, Court of Wards, Administrator General, Official Trustee, receiver, manager, trustee of a Trust including Wakf. This field will contain particulars of the Representative Assessee. This field is mandatory if applicant is minor, deceased, idiot, lunatic or mentally retarded. Column 1 to 13 will contain details of person on whose behalf this application is submitted. Proof of Identity and Proof of address are also required for representative assessee.|
|6||Proof of Identity,||It is mandatory to attach proof of identity, proof of address and proof of date of birth with PAN application.|
|7||Proof of Address||Documents should be in the name of applicant. List of documents which will serve as proof of|
|8||and Proof of Date of Birth documents||identity, address and date of birth for each status of applicant is as given below:|
|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|
Document acceptable as proof of identity, address and date of birth as per Rule 114 of Income Tax Rules, 1962
|Proof of Identity||Proof of Address||Proof of date of birth|
|Indian Citizens (including those located outside India)|
|Individuals & HUF|
|(i) Copy of Aadhaar Card issued by the Unique Identification Authority of India; orElector’s photo identity card; orDriving License; orPassport; orRation card having photograph of the applicant; orArm’s license; orPhoto identity card issued by the Central Government or State Government or Public Sector Undertaking; orPensioner card having photograph of the applicant; orCentral Government Health Service Scheme Card or Ex-Servicemen Contributory Health Scheme photo card; orCertificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be; orBank certificate in Original on letter head from the branch(alongwith name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant||(i) Copy of Aadhaar Card issued by the Unique Identification Authority of India; orElector’s photo identity card; orDriving License; orPassport; orPassport of the spouse; orPost office passbook having address of the applicant; orLatest property tax assessment order; orDomicile certificate issued by the Government; orAllotment letter of accommodation issued by Central or State Government of not more than three years old; orProperty Registration Document; or (ii) Copy of following documents of not more than three months old Electricity Bill; orLandline Telephone or Broadband connection bill; orWater Bill; orConsumer gas connection card or book or piped gas bill; orBank account statement or as per Note 2 ; orDepository account statement; orCredit card statement; orCertificate of address in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be; orEmployer certificate in original.||Copy of Birth Certificate issued by the Municipal Authority or any office authorized to issue Birth and Death Certificate by the Registrar of Birth and Death or the Indian Consulate as defined in clause (d) of sub-section (1) of session 2 of the Citizenship Act, 1955 (57 of 1955); or Pension payment order; orMarriage certificate issued by Registrar of Marriages; orMatriculation Certificate or Mark Sheet of recognized board orPassport; orDriving License; orDomicile Certificate issued by the Government; orAadhaar Card issued by the Unique Identification Authority of India; or i. Elector’s photo identity card; or Photo identity card issued by the Central Government or State Government or Public Sector Undertaking or State Public Sector Undertaking; orCentral Government Health Service Scheme photo Card or Ex-Servicemen Contributory Health Scheme photo card; orAffidavit sworn before a magistrate stating the date of birth.|
|Note: In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required as proof of identity, address and date of birth.||Note: Proof of Address is required for residence address mentioned in item no. 7.In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address.|
Other than Individuals and HUF
- Company: Copy of Certificate of Registration issued by the Registrar of Companies.
- Partnership Firm: Copy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed.
- Limited Liability Partnership: Copy of Certificate of Registration issued by the Registrar of LLPs
- Association of Persons (Trust) Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.
- Association of Persons, Body of Individuals, Local Authority, or Artificial Juridical Person: Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative 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.
- Signature / 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. Applications not signed in the given manner and in the space provided are liable to be rejected.
GENERAL INFORMATION FOR PAN APPLICANTS
- Applicants may obtain the application form for PAN (Form 49A) from any IT PAN Service Centres (managed by UTIITSL) or TIN-Facilitation Centres (TIN-FCs) / PAN Centres (managed by NSDL e-Gov), or any other stationery vendor providing such forms or download from the Income Tax Department website (www.incometaxindia.gov.in) / UTIITSL website (www.utiitsl.com) / NSDL e-Gov website (www.tin-nsdl.com).
- The fee for processing PAN application is as under:
- If physical PAN Card is required, ` 107/- (including goods & service tax) will have to be paid by the applicant. In case, the PAN card is to be dispatched outside India then additional dispatch charge of ` 910/- will have to be paid by applicant.
- If physical PAN Card is not required ` 72/- (including goods & service tax) will have to be paid by the applicant. PAN applicants will have to mention on the top of the application form “Physical PAN Card not required”. In such cases, email ID will have to be mandatorily provided to receive e-PAN Card.
- 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 ‘Request for New PAN Card or/and Changes or Correction in PAN Data’ form available from any source mentioned in (a) above. The cost of application and processing fee is same as in the case of Form 49A.
- Applicant will receive an acknowledgment containing a unique number on acceptance of this form. This acknowledgement number can be used for tracking the status of the application.
- For more information / Application status enquiry contact:
|Mode||Income-tax Department||NSDL e-Gov|
|SMS||SMS NSDLPAN <space> Acknowledgement No. & send to 57575 to obtain application status. For example u Type ‘NSDLPAN 881010101010100’ and send to 57575|
|Address||INCOME TAX PAN SERVICES UNIT (Managed by NSDL e-Governance Infrastructure Limited), 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune – 411 016.|