INSTRUCTIONSFORFILLINGCHANGEREQUESTFORM

(a) FormshouldbefilledinEnglishonly.
(b) Fieldsmarkedbyasterisk(*)aremandatory.
(c) Mention10digitPANcorrectly.
(d) Eachbox,whereverprovided,shouldcontainonlyonecharacter(alphabet/number/punctuationsign)leavingablankboxaftereach
word.
(e) ForissueofnewPANcardwithoutanychangesIncaseyouhaveaPANbutnoPANcardandwishtogetaPANcard,fillall
columnoftheformbutdonottickanyoftheboxesontheleftmargin.IncaseoflossofPANcard,acopyofFIRmaybesubmitted
alongwiththeform.
(f) ForchangesorcorrectioninPANdata,fillallcolumnoftheformandtickboxontheleftmarginofappropriaterowwhere
change/correctionisrequired.
(g) HavingorusingmorethanonePANisillegal.IfyoupossessmorethanonePAN,kindlyfillthedetailsinItemNo.11ofthisform
andsurrenderthesame.
Item
ItemDetails
No.
1
FullName

Guidelinesforfillingtheform
Pleaseselectappropriatetitle.
DonotuseabbreviationsintheFirstandtheLastname/Surname.
ForexampleRAVIKANTshouldbewrittenas:
LastName/Surname R A V I K A N T
FirstName

MiddleName

ForexampleSURESHSARDAshouldbewrittenas:
LastName/Surname S A R D A
FirstName
S U R E S H
MiddleName

ForexamplePOONAMRAVINARAYANshouldbewrittenas:
LastName/Surname N A R A Y A N
FirstName
P O O N A M
MiddleName
R A V I

ForexampleSATYAMVENKATM.K.RAOshouldbewrittenas:
LastName/Surname R A O
FirstName
S A T Y A M
MiddleName
V E N K A T M K

ForexampleM.S.KANDASWAMY(MADURAISOMASUNDRAMKANDASWAMY)shouldbewritten
as:
LastName/Surname K A N D A S W A M Y
FirstName
M A D U R A I
MiddleName
S O M A S U N D R A M

Applicantsotherthan'Individuals'mayignoreaboveinstructions.

Allowedtwocharactersinitialsinsurname,firstname,middlename&father'snameofapplicantarementioned
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 HO HU 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

NonIndividualsshouldwritetheirfullnamestartingfromthefirstblockofLastName/Surname.Ifthenameis
longerthanthespaceprovidedforthelastname,itcanbecontinuedinthespaceprovidedforFirstandMiddle
Name.

ForexampleXYZDATACORPORATION(INDIA)PRIVATELIMITEDshouldbewrittenas:
LastName/Surname X Y Z D A T A C O R P O R A T I O N ( I N D
FirstName
I A ) P R I V A T E L I M I T E D
MiddleName

ForexampleMANOJMAFATLALDAVE(HUF)shouldbewrittenas:
LastName/Surname M A N O J M A F A T L A L D A V E ( H U F )
FirstName

MiddleName

HUFsshallmentionHUFaftertheirfullname.

IncaseofCompany,thenameshouldbeprovidedwithoutanyabbreviations.Forexample,differentvariations
of'PrivateLimited'viz.PvtLtd,PrivateLtd,PvtLimited,PLtd,P.Ltd.,P.Ltdarenotallowed.Itshouldbe
'PrivateLimited'only.

Incaseofsoleproprietorshipconcern,theproprietorshouldapplyforPANinhis/herownname.

NameshouldnotbeprefixedwithanytitlesuchasShri,Smt,Kumari,Dr.,Major,M/setc.

Nameasyou
Individualapplicantsshouldprovidefull/abbreviatednametobeprintedonthePANcard.Name,ifabbreviated,
wouldlikeit
shouldnecessarilycontainthelastname.Forexample:
printedonthe
card
SATYAMVENKATM.K.RAOshouldbewrittenas:
LastName/Surname R A O
FirstName
S A T Y A M
MiddleName
V E N K A T M K

Canbewrittenasin.NametobeprintedonthePANCard.columnas

SATYAMVENKATM.K.RAOor
S.V.M.K.RAOor
SATYAMV.M.K.RAO

ForNonIndividualapplicants,thisshouldbesameaslastnamefieldinItemNo.1above.
NameyouwouldlikeprintedonthecardshouldnotbeprefixedwithtitlessuchasShri,Smt,Kumari,Dr.,
Major,M/setc.
2
Father'sName ApplicabletoIndividualsonly.InstructionsinItemNo.1withrespecttonameapplyhere.
Marriedwomenapplicantsshouldgiveonlyfather'snameandnothusband'sname.
3
DateofBirth/ Datecannotbeafuturedate.Date:2ndAugust1975shouldbewrittenas:
Incorporation/
Agreement/
D D M M Y Y Y Y
Partnershipor
0 2 0 8 1 9 7 5
TrustDeed/
Relevantdatefordifferentcategoriesofapplicantsis:
Formationof

Bodyof
Individual:ActualDateofBirthCompany:DateofIncorporationAssociationofPersons:Dateof
Individuals/
Associationof formation/creationTrusts:DateofcreationofTrustDeedPartnershipFirms:DateofPartnershipDeedLLPs:
DateofIncorporation/RegistrationHUFs:DateofcreationofHUFandforancestralHUFdatecanbe0101
Persons
0001wherethedateofcreationisnotavailable.
4
Gender
ThisfieldismandatoryforIndividuals.Fieldshouldbeleftblankincaseofotherapplicants.
5& Photo/signature IndividualsissuedaPANcardwithincorrect/unclearphotograph/signatureshouldticktheboxontheleft
6
Mismatch
margin.TheoriginalPANcardwithwrongphotograph/signatureistobeenclosedwiththeacknowledgement.
7
Addressfor
IndicateeitherResidenceorOfficeaddressforcommunicationasthecasemaybe.
Communication
Residenceand (1)ForIndividuals,HUF,AOP,BOIorAJP,eitherofresidentialorofficeaddressismandatory.
office
(2)IncaseofFirm,LLP,Company,LocalAuthorityandTrust,Nameofofficeandcompleteaddressofofficeis
mandatory.
Forallcategoriesofapplicants,itisnecessarytomentioncompleteaddressandthedetailsofTown/City/District,
State/UnionTerritory,andPINCODEaremandatory.
Incase,aforeignaddressisprovidedthenitismandatorytoprovideCountryNamealongwithZIPCodeofthe
country.

Updateother
address

Ifapplicantwishestoupdateotheraddress,besidesaddressforcommunication,boxonleftmargintobeselected
anddetailsofaddressbeprovidedonanadditionalsheetinsimilarformatasprescribedinItemNo.7.

Telephone
(1)Telephonenumbershouldincludecountrycode(ISDcode)andSTDcode
NumberandE orMobileNo.shouldincludeCountrycode(ISDCodeoftelephonenumber).
mailID

Forexample:
(i)Telephonenumber23555705ofDelhishouldbewrittenas
STD
Countrycode
Code
9 1

1 1

Where'91'isthecountrycode(ISDcode)ofIndiaand11istheSTDCodeof
Delhi.

(ii)Mobilenumber9102511111ofIndiashouldbewrittenas
STD
Countrycode
Code
9 1

TelephoneNumber/Mobile
number
2 3 5 5 5 7 0 5

TelephoneNumber/Mobile
number
9 1 0 2 5 1 1 1 1 1

Where'91'isthecountrycode(ISDcode)ofIndia.

(2)Itismandatoryfortheapplicantstomentioneithertheir"Telephone
number"orvalid"emailid"sothattheycanbecontactedincaseofany
discrepancyintheapplicationand/orforreceivingPANthroughemail.
(3)ApplicationstatusupdatesaresentusingtheSMSfacilityonthemobile
numbersmentionedintheapplicationform.(applicableforIndianmobile
numbers).
(4)NRI/ForeignNationalshouldmentiontheISDcodeoftheir
respectivecountryandCitycodeasapplicableinthespaceprovided
forISD/STDcode.e.g.PersonstayinginChicagoshouldwriteA1
intheISDcodeand312inSTDcodetextbox.(A1isISDcodeof
USAand312isCitycodeofChicago).
10

Aadhaar
number(incase
ofcitizenof
India)

Aadhaarnumber,ifallotted,maybequoted(supportedbycopyofAadhaarletter/card).IfcopyofAadhaaris
selectedasproofofidentity/address/dateofbirth,thenitismandatorytoenterAadhaarnumber.Incase
applicantisMINOR,Aadhaarofminorshouldbementionedintheapplicationform.(i.e.Donotmention
RepresentativeAssessee'sAadhaarnumber)

11

Mentionother
Permanent
Account
Numbers
(PANs)
inadvertently
allottedtoyou

AllPANsinadvertentlyallottedotherthantheonefilledatthetopoftheform(theonecurrentlyused)shouldbe
mentionedandthecopyofcorrespondingPANcard(s)tobesubmittedforcancellationwiththeform.

12

Signature/
Thumb
impression&
Verification

Applicationmustbesignedby(i)theapplicantor(ii)KartaincaseofHUFor(iii)DirectorofaCompanyor
(iv)AuthorisedSignatoryincaseofAOP,BodyofIndividuals,LocalAuthorityandArtificialJuridicalPerson
or(v)PartnerincaseofFirm/LLPor(vi)Trusteeor(vii)RepresentativeAssesseeincaseof
Minor/deceased/idiot/lunatic/mentallyretarded.
Applicationsnotsignedinthegivenmannerandinthespaceprovidedareliabletoberejected.
ItismandatorytoprovideVerifier.sname,Verifiercapacityandverifierplaceintheapplication.

13

Payment
Details

Anapplicanthasanoptionofmakingpaymenteitherbydemanddraft,orCreditCard/DebitCard/Net
Banking.
Creditcard/Debitcard:Applicantsmakingonlinepaymentusingcreditcard/debitcardwillbechargedan
additionalchargeofupto2%(plusapplicabletaxes)ofapplicationfeebythebankprovidinggatewayfacility.
Additionally,theconversion/exchangeratesmayalsobeleviedbythecardissuingbank,asperprevailingrates.
NetBanking:ApplicantsmakingpaymentthroughNetBankingfacilitywillbechargedanadditionalsurcharge
of 4.00+servicetaxforpaymentgatewayfacility.

(h) Documentstobesubmittedalongwiththeapplication

Proofofidentity,addressanddateofbirth
a. Documentswhichareacceptableasproofofidentity,addressanddateofbirth(applicableforIndividuals&KartaofHUF)

arementionedinDetailedinstructionsfordocumentstobesubmitted.
b. ProofofIdentity,addressanddateofbirthmustbeinthenameoftheapplicantasmentionedintheapplicationform.
c. Iftheapplicantisaminor(i.e.below18yearsofageatthetimeofapplication),anyofthedocumentsacceptableasproofof
identityandaddressofanyoftheparents/guardianofsuchminorshallbedeemedtobetheproofofidentityandaddressof
theapplicant.
d. Proofofaddressinthenameofspouse/parents/siblingetc.,willnotbeacceptedasvalidproofofaddress.
e. ProofofAddressisrequiredfortheaddressmentionedin"Addressforcommunication"initemno.7.
f. Ifitemno.8isticked&filledin,proofofaddressmentionedthereinisalsorequired.
ProofofPAN
a. ProofofPANisrequiredforthePANcurrentlyinuse(i.e.existingPAN).ThisisrequiredforthePANmentionedatthe
beginningoftheapplicationbeforeitemno.1
b. ProofofPANisalsorequiredincaseofcancellationrequestforanyPAN,i.e.,foranyPANmentionedinItemNo.10
c. ProofofPANcanbeoneofthefollowingonly:
i. CopyofPANcardor
ii. CopyofintimationletterissuedbytheIncomeTaxDepartmentinlieuofPANcardintimatingPAN.
iii. Incaseoneoftheaboveproofsarenotavailable,acopyofFIR(statinglossofPANcard)canbesubmitted.
IfproofofPAN(asstatedabove)isnotsubmitted,theapplicationwillbeprocessedona'goodeffort'basisevenwithouta
copyofFIR.DuringverificationatNSDL,ifitisfoundthattherearedifferencesbetweenthePANorthedataprovidedin
theapplicationwiththeITDdatabase,theapplicationmaynotbeprocessedandtheprocessingfeewillbeforfeited.

Proofforchangerequested
TheapplicantshallberequiredtoprovidefurtherdocumentaryprooftosupportrequestforcorrectionorchangeinPANdatalike
name,father'sname,dateofbirth,forexample:

a. Requestforchange(marginalcorrectionlikespellingcorrection,expansionofinitials,etc.,)inapplicant'sorfather'sname
willhavetobesupportedwithsuitableproofofidentitycontainingcorrecteddata.
b. Requestforchange(significantchange)inapplicant'sorfather'snamewillhavetobesupportedwithsuchproofthatwill
containproofofchangeofnamefromtheoldtothenewinadditiontotheproofofidentity.Thedocumentsthatshallbe
acceptedasproofinthiscaseare:
i. Formarriedladieschangeofnameonaccountofmarriagemarriagecertificate,marriageinvitationcard,
publicationof'namechange'ingazette,copyofpassportshowinghusband'sname(orviceversa).
ii. Forindividualapplicantsotherthanmarriedladiespublicationof`namechange'ingazette.
iii. ForcompaniesROC'scertificatefornamechange.
iv. ForpartnershipfirmsrevisedPartnershipDeed
v. Forothercategorieswhichareregisteredorganisations(AOP/Trust/BOI/AJP,etc.)therevised
registration/deed/agreement.
vi. ForLimitedLiabilityPartnershipRegistrarofLLPscertificatefornamechange
c. Requestforcorrectionofdateofbirth(forindividuals)anddateofincorporation(nonindividuals)willhavetobesupported
withdocumentsissuedbycompetentauthoritycontainingthecorrectdate.
d. TheaddressforcommunicationintheITDdatabasewillbeupdatedwiththeaddressforcommunicationmentionedinthe
application,evenifchangeinaddressforcommunicationisnotrequestedintheapplication.
IfthecoredatarelatingtothePAN(theapplicant'sname,dateofbirth,father'sname(forindividual),nameanddateof
incorporation[fornonindividual])providedintheapplicationsubstantiallyvarieswiththePANdataintheITDdatabase
andtheapplicanthasnotrequestedforthechangeinthesamewithsufficientsupportdocuments,theapplicantwillbe
intimatedofthisvariance.Insuchcasetheapplicantwillhavetoprovidenecessarysupportdocuments.Ifsuchdata
substantiallymatcheswiththeITDdatabasethePANcardwillbeprintedwiththedataintheITDdatabasewithonlythe
fieldsmarkedforchangebytheapplicant.

Documentacceptableasproofofidentity,addressanddateofbirthasperRule114(4)ofIncomeTaxRules,1962
ProofofIdentity

ProofofAddress

Proofofdateofbirth

ProofofIssuanceof
PAN

IndianCitizens(includingthoselocatedoutsideIndia)
Individuals&HUF
(i)Copyof
a. AadhaarCardissuedbythe
UniqueIdentification
AuthorityofIndiaor
b. Elector'sphotoidentity
cardor
c. DrivingLicenseor
d. Passportor
e. Rationcardhaving

(i)Copyof

Copyofthefollowingdocumentsif
Copyof
theybearthename,date,monthand
a. AadhaarCardissuedbythe yearofbirthoftheapplicant,namely: PANCardor
UniqueIdentification
PANAllotment
AuthorityofIndiaor
a. AadhaarcardissuedbytheUnique Letter
b. Elector'sphotoidentitycard
IdentificationAuthorityofIndia
or
or
Nootherdocument
c. DrivingLicenseor
b. Elector'sphotoidentitycardor
isacceptableas
d. Passportor
c. Drivinglicenseor
proofofissuanceof
e. Passportofthespouseor
d. Passportor
PAN.Ifproofisnot

f. Postofficepassbookhaving
photographoftheapplicant
or
addressoftheapplicantor
f. Arm'slicenseor
g. Latestpropertytax
g. Photoidentitycardissued
assessmentorderor
bytheCentralGovernment
h. Domicilecertificateissued
orStateGovernmentor
bytheGovernmentor
PublicSectorUndertaking
i. Allotmentletterof
or
accommodationissuedby
h. Pensionercardhaving
CentralorStateGovernment
photographoftheapplicant
ofnotmorethanthreeyears
or
oldor
i. CentralGovernmentHealth
j. PropertyRegistration
ServiceSchemeCardor
Documentor
ExServicemen
(ii)Copyoffollowingdocuments
ContributoryHealth
ofnotmorethanthreemonths
Schemephotocardor
old
(ii)Certificateofidentityin
a. ElectricityBillor
OriginalsignedbyaMemberof
b. LandlineTelephoneor
ParliamentorMemberof
Broadbandconnectionbill
LegislativeAssemblyor
or
MunicipalCouncilorora
c. WaterBillor
Gazettedofficer,asthecase
d. Consumergasconnection
maybe(inprescribedformat)
cardorbookorpipedgas
or
billor
e. Bankaccountstatementoras
(iii)BankcertificateinOriginal
pernote2or
onletterheadfromthe
f. Depositoryaccount
branch(alongwithnameand
statementor
stampoftheissuingofficer)
g. Creditcardstatementor
containingdulyattested
photographandbankaccount
(iii)CertificateofAddressin
numberoftheapplicant(in
OriginalsignedbyaMemberof
prescribedformat)
ParliamentorMemberof
LegislativeAssemblyor
Note:
MunicipalCouncilorora
1.IncaseofMinor,anyofthe
Gazettedofficer,asthecasemay
abovementioneddocumentsas
be(inprescribedformat)or
proofofidentityandaddressof
anyofparents/guardiansofsuch
minorshallbedeemedtobethe (iv)Employercertificatein
proofofidentityandaddressfor original(inprescribedformat)
theminorapplicant.
Note:
2.ForHUF,
(a)Anaffidavitbythekartaofthe 1.ProofofAddressisrequiredfor
HinduUndividedFamilystating addressmentionedinitemno.7.
2.IncaseofanIndiancitizen
thename,father'snameand
addressofallthecoparcenerson residingoutsideIndia,copyof
BankAccountStatementincountry
thedateofapplicationand
ofresidenceorcopyofNon
(b)Copyofanydocument
residentExternal(NRE)bank
applicableinthecaseofan
accountstatements(notmorethan
individualspecifiedabove,in
threemonthsold)shallbetheproof
respectofkartaoftheHindu
ofaddress.
undividedfamily,asproofof
identity,addressanddateofbirth.

e. MatriculationcertificateorMark
sheetofrecognisedboardor
f. Birthcertificateissuedbythe
municipalauthorityoranyoffice
authorisedtoissuebirthanddeath
certificatebytheRegistrarofBirth
andDeathsortheIndianConsulate
asdefinedinclause(d)ofsub
section(1)ofsection2ofthe
CitizenshipAct,1955(57of
1955)or
g. Photoidentitycardissuedbythe
CentralGovernmentorState
GovernmentorCentralPublic
SectorUndertakingorStatePublic
SectorUndertakingor
h. Domicilecertificateissuedbythe
Governmentor
i. CentralGovernmentHealth
ServiceSchemephotocardorEx
servicemenContributoryHealth
Schemephotocardor
j. Pensionpaymentorderor
k. Marriagecertificateissuedbythe
RegistrarofMarriagesor
l. Affidavitswornbeforea
magistratestatingthedateofbirth

providedthen
applicationshallbe
acceptedona'good
effortbasis'.

OtherthanIndividualsandHUF(Indiancompanies/EntitiesincorporatedinIndia/UnincorporatedentitiesformedinIndia)
1 Company
2
PartnershipFirm

CopyofCertificateofRegistrationissuedbytheRegistrarofCompanies.
CopyofCertificateofRegistrationissuedbytheRegistrarofFirmsorCopyof
partnershipdeed.

3 LimitedLiabilityPartnership
4
Trust

CopyofCertificateofRegistrationissuedbytheRegistrarofLLPs
Copyoftrustdeedorcopyofcertificateofregistrationnumberissuedby
CharityCommissioner.
CopyofAgreementorcopyofcertificateofregistrationnumberissuedby
charitycommissionerorregistrarofcooperativesocietyoranyothercompetent
authorityoranyotherdocumentoriginatingfromanyCentralorState
GovernmentDepartmentestablishingidentityandaddressofsuchperson.

5 AssociationofPerson,BodyofIndividuals,Local
Authority,orArtificialJuridicalPerson

ForIndividualsandHUF(NotbeingaCitizenofIndia)
ProofofIdentity
Proofofaddress
Copyof
Copyof
1.Passport,or
1.Passport,or
2.PersonofIndianOrigin(PIO)cardissuedby
2.PersonofIndianOrigin(PIO)cardissuedbyGovernmentofIndia,or
GovernmentofIndia,or
3.OverseasCitizenofIndia(OCI)cardissuedbyGovernmentofIndia,or
3.OverseasCitizenofIndia(OCI)cardissuedby
4.OthernationalorcitizenshipIdentificationNumberorTaxpayer
GovernmentofIndia,or
IdentificationNumberdulyattestedby'Apostille'(inrespectofthecountries
4.OthernationalorcitizenshipIdentificationNumber whicharesignatoriestotheHagueApostilleConventionof1961)orbythe
orTaxpayerIdentificationNumberdulyattestedby
IndianEmbassyorHighCommissionorConsulateinthecountrywherethe
'Apostille'(inrespectofcountrieswhichare
applicantislocatedorauthorisedofficialsofoverseasbranchesofScheduled
signatoriestotheHagueApostilleConventionof
BanksregisteredinIndia(inprescribedformat)or
1961)orbytheIndianEmbassyorHighCommission 5.Bankaccountstatementinthecountryofresidence,or
orConsulateinthecountrywheretheapplicantis
6.NonresidentExternal(NRE)bankaccountstatementinIndia,or
locatedorauthorisedofficialsofoverseasbranchesof 7.CertificateofResidenceinIndiaorResidentialpermitissuedbytheState
ScheduledBanksregisteredinIndia(inprescribed
PoliceAuthorities,or
format).
8.RegistrationcertificateissuedbytheForeigner'sRegistrationOfficeshowing
Indianaddress,or
9.Visagranted&CopyofappointmentletterorcontractfromIndianCompany
&Certificate(inoriginal)ofIndianaddressissuedbytheemployer.
Note:Incase'OfficeAddress(ofIndia)'ismentionedinapplicationmadeby
foreigncitizens,thenitismandatorytoprovidefollowingdocumentsasproof
forofficeaddressinadditiontoanyoftheaboveresidenceproof:
I.Copyofappointmentletter/contractfromIndianCompanyand
II.Certificate(inoriginal)ofaddressinIndiaofapplicantissuedbyauthorized
signatoryofemployeronemployer'sletterheadmentioningthePANofthe
employerand
III.CopyofPANcardforthePANmentionedintheemployer'scertificate.
OtherthanIndividuals(IncludingthosehavingnoofficeoftheirowninIndia)
Copyof
Copyof
1.CertificateofRegistrationissuedinthecountry
1.CertificateofRegistrationissuedinthecountrywheretheapplicantis
wheretheapplicantislocated,dulyattestedby
located,dulyattestedby.Apostille.(inrespectofthecountrieswhichare
'Apostille'(inrespectofthecountrieswhichare
signatoriestotheHagueApostilleConventionof1961)orbytheIndian
signatoriestotheHagueApostilleConventionof
EmbassyorHighCommissionorConsulateinthecountrywheretheapplicant
1961)orbytheIndianEmbassyorHighCommission islocatedorauthorisedofficialsofoverseasbranchesofScheduledBanks
orConsulateinthecountrywheretheapplicantis
registeredinIndia(inprescribedformat),or
locatedorauthorisedofficialsofoverseasbranchesof 2.RegistrationcertificateissuedinIndiaorofapprovalgrantedtosetupoffice
ScheduledBanksregisteredinIndia(inprescribed
inIndiabyIndianAuthorities.
format),or
2.RegistrationcertificateissuedinIndiaorof
Incasetheapplicantmentionsaddressof'Indiantaxconsultant'as"careof"
approvalgrantedtosetupofficeinIndiabyIndian
addressthentheoriginalpowerofattorneynotarized/attestedbyApostille(in
Authorities.
respectofthecountrieswhicharemembertotheHagueApostilleConvention
of1961)orbyIndianEmbassy/HighCommissionorConsulatelocatedinthe
countrywhereapplicantislocatedorauthorisedofficialsofoverseasbranches
ofScheduledBanksregisteredinIndia(inprescribedformat),which
specificallymentionsthat'Indiantaxconsultant'isauthorizedtoacceptnotices
fromIncometaxDepartmentonbehalfoftheapplicantshouldalsobe
provided.