Académique Documents
Professionnel Documents
Culture Documents
. (c)'Individual'applicantsshouldaffixtworecentcolourphotographs(size3.5cmx2.5cm)in thespaceprovidedontheform.Thephotographsshouldnotbestapledorclippedtotheform. TheclarityofimageonPANcardwilldependonthequalityandclarityofphotographaffixedon theform. (d)Signature/Lefthandthumbimpressionshouldbeprovidedacrossthephotoaffixedonthe leftsideoftheform. (e)Signature/Lefthandthumbimpressionshouldbewithintheboxprovidedontherightside oftheform.Thesignatureshouldnotbeonthephotographaffixedonrightsideoftheform.If thereisanymarkonthisphotographsuchthatithinderstheclearvisibilityofthefaceofthe applicant,theapplicationwillnotbeaccepted. (f) Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a GazettedOfficerunderofficialsealandstamp. (g) AO code (Area Code, AO Type, Range Code and AO Number) must be filled up by the applicant.ThesedetailscanbeobtainedfromtheIncomeTaxOfficeorTINFacilitationCentre (TINFC)mayassistindoingso. (h)ApplicantcanalsosearchforAOdetailsonwww.tinnsdl.com Item Item No. Details 1 Full Guidelinesforfillingtheform Pleaseselectappropriatetitle.
Name
Applicantsotherthan'Individuals'mustignoreaboveinstructions. NonIndividualsshouldwritetheirfullnamestartingfromthefirstblockofLast Name/Surname.Ifthenameislongerthanthespaceprovidedforthelastname,itcan becontinuedinthespaceprovidedforFirstandMiddleName. Forexample: LastName/SurnameFirstNameMiddleName GOLDENSTARINTERNATIONALFREIGHTCARRIERSPRIVATELIMITED HUFshouldmention(HUF)withinbracketsafteritsfullname. Forexample: LastName/SurnameFirstNameMiddleName MANOJMAFATLALDAVE(HUF) IncaseofCompany,thenameshouldbeprovidedwithoutanyabbreviations.For example,differentvariationsof'PrivateLimited'viz.PvtLtd,PrivateLtd,PvtLimited,P Ltd,P.Ltd.,P.Ltdarenotallowed.Itshouldbe'PrivateLimited'only. Incaseofsoleproprietorshipconcern,theproprietorshouldapplyforPANinhis/her ownname. NameshouldnotbeprefixedwithtitlessuchasShri,Smt,Kumari,Dr.,Major,M/setc. ThefullnameasmentionedintheapplicationformwillbeprintedonthePANcard. Have Ifapplicantselects'Yes',thenitismandatorytoprovidedetailsoftheothername. youever InstructionsinItemNo.1withrespecttonameapplyhere.Titleshouldbesimilartothe been titlementionedinItemNo.1. known
3 4
5 6
ThisfieldismandatoryforIndividuals.Fieldshouldbeleftblankincaseofother applicants. Dateof Datecannotbeafuturedate.Date:2ndAugust1975shouldbewrittenas: Birth/Inc 0 2 0 8 1 9 7 5 orporati D D M M Y Y Y Y on/ Agreeme Relevantdatefordifferentcategoriesofapplicantsis: nt Individual:ActualDateofBirth;Company:DateofIncorporation; /Partner AssociationofPersons:Dateofformation/creation;Trusts:DateofcreationofTrust shipor Deed;PartnershipFirms:DateofPartnershipDeed;HUFs:DateofcreationofHUFand Trust forancestralHUFdatecanbe01010001wherethedateofcreationisnotavailable. Deed/Fo rmation of Bodyof Individu als/ Associati onof Persons Fathers ApplicabletoIndividualsonly.InstructionsinItemNo.1withrespecttonameapply Name here.Marriedwomanapplicantshouldgivefather'snameandnothusband'sname. Address RResidentialAddress: ForIndividuals,HUF,AOP,BOIorAJP,residentialaddressismandatory.Other Resident applicantsshouldleavethisfieldblank. ialand office Outoffirstfourfields,applicantmustfillatleasttwofields.Town/City/District, State/UnionTerritory,andZIPCODE/PINCODEaremandatory. Incase,aforeignaddressisprovidedthenitismandatorytoprovideCountryName. OOfficeAddress: (1)NameofOfficeandaddresstobementionedincaseofindividualshavingsourceof incomeassalary[ItemNo.12]. (2)IncaseofFirm,Company,LocalAuthorityandTrust,nameofofficeandaddressis mandatory. (3)Ifapplicantisengagedinabusiness/profession[fallingundercodes9,10,12,13, 15,17to20referItemNo.12)]andtheareacodementionedisMUM,thenitis mandatorytoprovideofficeaddress.
(4)Forallcategoriesofapplicants,outoffirstfourfields,atleasttwofieldsare mandatory. (5)Town/City/District,State/UnionTerritory,andZIPCODE/PINCODEaremandatory. (6)Incase,aforeignaddressisprovidedthenitismandatorytoprovideCountryName. Address R'meansResidenceand'O'meansOffice.Individuals/HUFs/AOP/BOI/AJPmayindicate for either'R'or'O'andotherapplicantsshouldnecessarilyindicate'O'astheAddressfor commun Communication. ication Allfuturecommunicationwillbesentattheaddressindicatedinthisfield. Telepho (1)IfTelephoneNumberismentioned,STDCodeismandatory. ne (2)Incaseofmobilenumber,countrycodeismandatory. TelephoneNumber/Mobile Number andE Countrycode STDCode number mailID
10
11
12
Where'91'isthecountrycodeofIndia. (3)ItismandatoryfortheapplicantstomentioneithertheirTelephonenumberor validemailidsothattheycanbecontactedincaseofanydiscrepancyinthe applicationand/orforreceivingPANthroughemail. ApplicationstatusupdatesaresentusingtheSMSfacilityonthemobilenumbers mentionedintheapplicationform. Statusof Thisfieldismandatoryforallcategoriesofapplicants.IncaseofLimitedLiability Applican Partnership,thePANwillbeallottedinPartnershipFirmstatus. t Registrat NotapplicabletoIndividualsandHUFs.Mandatoryfor'Company'.Companyshould ion mentionregistrationnumberissuedbytheRegistrarofCompanies.Otherapplicants number maymentionregistrationnumberissuedbyanyStateorCentralGovernmentAuthority. Whether Thisfieldismandatoryforallcategoriesofapplicants. citizens ofIndia? Source Itismandatorytoindicateatleastoneofthesourcesofincomes,asmentionedinthe of form.Incase,theincomefromBusiness/professionisselectedbytheapplicantthenan Income appropriatebusinessprofessioncodeshouldbementioned.Pleasereferthetablegiven belowtoselectthebusiness/professioncode:
Code Business/Profession 01 MedicalProfessionandBusiness Code 11 Business/Profession Films,TVandsuchotherentertainment
02 03 04 05 06 07 08 09 10
12 13 14 15 16 17 18 19 20
InformationTechnology BuildersandDevelopers MembersofStockExchange,ShareBrokersandSub Brokers PerformingArtsandYatra OperationofShips,Hovercraft,Aircraftsor Helicopters PlyingTaxis,Lorries,Trucks,Busesorother CommercialVehicles OwnershipofHorsesorJockeys CinemaHallsandOtherTheatres Others
13
14
Section160ofIncomeTaxAct,1961providesthatanyassesseecanberepresented throughRepresentativeAssessee. This field will contain particulars of such Representative Assessee. This field is mandatoryifapplicantisminor,deceased,idiot,lunaticormentallyretarded.Column1 to 12 will contain details of assessee on whose behalf this application is submitted. ProofofIdentityandProofofaddressisalsorequiredforrepresentativeassessee. ItismandatorytoattachproofofidentityandproofofaddresswithPANapplication. Documentsshouldbeinthenameofapplicant.Listofdocumentswhichwillserveas proofofidentityandaddressforeachstatusofapplicantisasgivenbelow:
ForIndividualsandHUF
Sr. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 ProofofIdentity(Copyof) SchoolLeavingCertificate MatriculationCertificate Degreeofrecognisededucationalinstitution DepositoryAccountStatement BankAccountStatement/Passbook CreditCard WaterBill RationCard PropertyTaxAssessmentOrder Passport VoterIdentityCard DrivingLicense Certificate of identity signed by Member of Parliament or Member of Legislative Assembly or MunicipalCouncillororaGazettedOfficer. Proofofaddress(copyof) ElectricityBill^ TelephoneBill^ EmployerCertificate^ DepositoryAccountStatement^ BankAccountStatement/Passbook^ CreditCardStatement^ RentReceipt^ RationCard PropertyTaxAssessmentOrder Passport VoterIdentityCard DrivingLicense Certificate of address signed by Member of Parliament or MemberofLegislativeAssemblyorMunicipalCouncillorora GazettedOfficer.
Note: 1.
Note: ProofofAddressmentionedinSr.No.1to7(^)should not be more than six months old on the date of application. Proof of Address is required for residential address mentionedinitemno.5.
2.
In case of Minor, any of the above mentioned 1. documents as proof of identity and address of anyofparents/guardiansofsuchminorshallbe deemedtobetheproofofidentityandaddress fortheminorapplicant. 2. ForHUF,anydocumentinthenameofKartaof HUFisrequired.
CopyofCertificateofRegistrationissuedbytheRegistrarofCompanies. Copy of Certificate of Registration issued by the Registrar of Firms or copy of partnershipdeed. Trust Copyoftrust deedorcopyofcertificateofregistrationnumberissuedbyCharity Commissioner. AssociationofPerson,Bodyof CopyofAgreementorcopyofcertificateofregistrationnumberissuedbycharity Individuals,LocalAuthority,or commissionerorregistrarofcooperativesocietyoranyothercompetentauthority ArtificialJuridicalPerson or any other document originating from any Central or State Government Departmentestablishingidentityandaddressofsuchperson.
15 Signature Thumb impression / Application must be signed by applicant. Representative Assessee can sign the applicationiftheapplicantisminor/deceased/idiot/lunatic/mentallyretarded.
GENERALINFORMATIONFORPANAPPLICANTS (a) Applicants may obtain the application form for PAN (Form 49A) from TINFacilitation Centres (TINFCs) / PAN Centres, any other stationery vendor providing such forms or downloadfromtheTINwebsite(www.tinnsdl.com). (b) ThefeeforprocessingPANapplicationisRs.85/(plusservicetax,asapplicable). (c) ThosealreadyallottedatendigitalphanumericPANshallnotapplyagainashavingor usingmorethanonePANisillegal.However,requestforanewPANcardwiththesame PANor/andChangesorCorrectioninPANdatacanbemadebyfillingup'Requestfor New PAN Card or/and Changes or Correction in PAN Data' form available from any sourcementionedin(a)above.Thecostofapplicationandprocessingfeeissameasin thecaseofForm49A. (d) Applicant will receive an acknowledgment containing a 15digit unique number on acceptance of this form. This acknowledgment number can be used for tracking the statusoftheapplication.
(e) Formoreinformation/Applicationstatusenquiry Visitusatwww.tinnsdl.com CallTINCallCentreat02027218080 emailusattininfo@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,Pune411045.
INSTRUCTIONSFORFILLINGFORM49AA(TobeusedbyQFIsonly) (a)FormtobefilledlegiblyinBLOCKLETTERSandpreferablyinBLACKINK. (b) Each box, wherever provided, should contain only one character (alphabet /number / punctuationsign)leavingablankboxaftereachword. (c)'Individual'applicantsshouldaffixtworecentcolourphotographs(size3.5cmx2.5cm)in thespaceprovidedontheform.Thephotographsshouldnotbestapledorclippedtotheform. TheclarityofimageonPANcardwilldependonthequalityandclarityofphotographaffixedon theform. (d)Signature/Lefthandthumbimpressionshouldbeprovidedacrossthephotoaffixedonthe leftsideoftheform. (e)Signature/Lefthandthumbimpressionshouldbewithintheboxprovidedontherightside oftheform.Thesignatureshouldnotbeonthephotographaffixedonrightsideoftheform.If thereisanymarkonthisphotographsuchthatithinderstheclearvisibilityofthefaceofthe applicant,theapplicationwillnotbeaccepted. (f) Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a GazettedOfficerunderofficialsealandstamp. (g) AO code (Area Code, AO Type, Range Code and AO Number) must be filled up by the applicant.ThesedetailscanbeobtainedfromtheIncomeTaxOfficeorTINFacilitationCentre (TINFC)mayassistindoingso. (h)ApplicantcanalsosearchforAOdetailsonwww.tinnsdl.com
Have
Applicantsotherthan'Individuals'mustignoreaboveinstructions. NonIndividualsshouldwritetheirfullnamestartingfromthefirstblockofLast Name/Surname.Ifthenameislongerthanthespaceprovidedforthelastname,itcan becontinuedinthespaceprovidedforFirstandMiddleName. Forexample: LastName/SurnameFirstNameMiddleName GOLDENSTARINTERNATIONALFREIGHTCARRIERSPRIVATELIMITED HUFshouldmention(HUF)withinbracketsafteritsfullname. Forexample: LastName/SurnameFirstNameMiddleName MANOJMAFATLALDAVE(HUF) IncaseofCompany,thenameshouldbeprovidedwithoutanyabbreviations.For example,differentvariationsof'PrivateLimited'viz.PvtLtd,PrivateLtd,PvtLimited,P Ltd,P.Ltd.,P.Ltdarenotallowed.Itshouldbe'PrivateLimited'only. Incaseofsoleproprietorshipconcern,theproprietorshouldapplyforPANinhis/her ownname. NameshouldnotbeprefixedwithtitlessuchasShri,Smt,Kumari,Dr.,Major,M/setc. ThefullnameasmentionedintheapplicationformwillbeprintedonthePANcard. Ifapplicantselects'Yes',thenitismandatorytoprovidedetailsoftheothername.
3 4
5 6
youever InstructionsinItemNo.1withrespecttonameapplyhere.Titleshouldbesimilartothe been titlementionedinItemNo.1. known byany other name? Sex ThisfieldismandatoryforIndividuals.Fieldshouldbeleftblankincaseofother applicants. Dateof Datecannotbeafuturedate.Date:2ndAugust1975shouldbewrittenas: Birth/Inc 0 2 0 8 1 9 7 5 orporati D D M M Y Y Y Y on/ Agreeme Relevantdatefordifferentcategoriesofapplicantsis: nt Individual:ActualDateofBirth;Company:DateofIncorporation; /Partner AssociationofPersons:Dateofformation/creation;Trusts:DateofcreationofTrust shipor Deed;PartnershipFirms:DateofPartnershipDeed;HUFs:DateofcreationofHUFand Trust forancestralHUFdatecanbe01010001wherethedateofcreationisnotavailable. Deed/Fo rmation of Bodyof Individu als/ Associati onof Persons Fathers ApplicabletoIndividualsonly.InstructionsinItemNo.1withrespecttonameapply Name here.Marriedwomanapplicantshouldgivefather'snameandnothusband'sname. Address RResidentialAddress: ForIndividuals,HUF,AOP,BOIorAJP,residentialaddressismandatory.Other Resident applicantsshouldleavethisfieldblank. ialand office Outoffirstfourfields,applicantmustfillatleasttwofields.Town/City/District, State/UnionTerritory,andZIPCODE/PINCODEaremandatory. Incase,aforeignaddressisprovidedthenitismandatorytoprovideCountryName. OOfficeAddress: (1)NameofOfficeandaddresstobementionedincaseofindividualshavingsourceof incomeassalary[ItemNo.12]. (2)IncaseofFirm,Company,LocalAuthorityandTrusts,nameofofficeandaddressis mandatory.
(3)Ifapplicantisengagedinabusiness/profession[fallingundercodes9,10,12,13, 15,17to20referItemNo.12)]andtheareacodementionedisMUM,thenitis mandatorytoprovideofficeaddress. (4)Forallcategoriesofapplicants,outoffirstfourfields,atleasttwofieldsare mandatory. (5)Town/City/District,State/UnionTerritory,andZIPCODE/PINCODEaremandatory. (6)Incase,aforeignaddressisprovidedthenitismandatorytoprovideCountryName. Address R'meansResidenceand'O'meansOffice.Individuals/HUFs/AOP/BOI/AJPmayindicate for either'R'or'O'andotherapplicantsshouldnecessarilyindicate'O'astheAddressfor commun Communication. ication Allfuturecommunicationwillbesentattheaddressindicatedinthisfield. Telepho (1)IfTelephoneNumberismentioned,STDCodeismandatory. ne (2)Incaseofmobilenumber,countrycodeismandatory. TelephoneNumber/Mobile Number andE Countrycode STDCode number mailID
10
11
12
Where'91'isthecountrycodeofIndia. (3)ItismandatoryfortheapplicantstomentioneithertheirTelephonenumberor validemailidsothattheycanbecontactedincaseofanydiscrepancyinthe applicationand/orforreceivingPANthroughemail. ApplicationstatusupdatesaresentusingtheSMSfacilityonthemobilenumbers mentionedintheapplicationform. Statusof Thisfieldismandatoryforallcategoriesofapplicants.IncaseofLimitedLiability Applican Partnership,thePANwillbeallottedinPartnershipFirmstatus. t Registrat NotapplicabletoIndividualsandHUFs.Mandatoryfor'Company'.Companyshould ion mentionregistrationnumberissuedbytheRegistrarofCompanies.Otherapplicants number maymentionregistrationnumberissuedbyanyStateorCentralGovernmentAuthority. Whether Thisfieldismandatoryforallcategoriesofapplicants. citizens ofIndia? Source Itismandatorytoindicateatleastoneofsourceofincomes,asmentionedintheform. of Incase,theincomefromBusiness/professionisselectedbytheapplicantthenan Income appropriatebusinessprofessioncodeshouldbementioned.Pleasereferthetablegiven belowtoselectBusiness/professioncode:
Code Business/Profession 01 MedicalProfessionandBusiness Code 11 Business/Profession Films,TVandsuchotherentertainment
02 03 04 05 06 07 08 09 10
12 13 14 15 16 17 18 19 20
InformationTechnology BuildersandDevelopers MembersofStockExchange,ShareBrokersandSub Brokers PerformingArtsandYatra OperationofShips,Hovercraft,Aircraftsor Helicopters PlyingTaxis,Lorries,Trucks,Busesorother CommercialVehicles OwnershipofHorsesorJockeys CinemaHallsandOtherTheatres Others
13
14
Section160ofIncomeTaxAct,1961providesthatanyassesseecanberepresented throughRepresentativeAssessee. This field will contain particulars of such Representative Assessee. This field is mandatoryifapplicantisminor,deceased,idiot,lunaticormentallyretarded.Column1 to 12 will contain details of assessee on whose behalf this application is submitted. ProofofIdentityandProofofaddressisalsorequiredforrepresentativeassessee. ItismandatorytoattachproofofidentityandproofofaddresswithPANapplication. Documentsshouldbeinthenameofapplicant.Listofdocumentswhichwillserveas proofofidentityandaddressforeachstatusofapplicantisasgivenbelow:
ForIndividualsandHUF
Sr. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 ProofofIdentity(Copyof) SchoolLeavingCertificate MatriculationCertificate Degreeofrecognisededucationalinstitution DepositoryAccountStatement BankAccountStatement/Passbook CreditCard WaterBill RationCard PropertyTaxAssessmentOrder Passport VoterIdentityCard DrivingLicense Certificate of identity signed by Member of Parliament or Member of Legislative Assembly or MunicipalCouncillororaGazettedOfficer. Proofofaddress(copyof) ElectricityBill^ TelephoneBill^ EmployerCertificate^ DepositoryAccountStatement^ BankAccountStatement/Passbook^ CreditCardStatement^ RentReceipt^ RationCard PropertyTaxAssessmentOrder Passport VoterIdentityCard DrivingLicense Certificate of address signed by Member of Parliament or MemberofLegislativeAssemblyorMunicipalCouncillorora GazettedOfficer.
Note: 3.
Note: ProofofAddressmentionedinSr.No.1to7(^)should not be more than six months old on the date of application. Proof of Address is required for residential address mentionedinitemno.5.
4.
In case of Minor, any of the above mentioned 3. documents as proof of identity and address of anyofparents/guardiansofsuchminorshallbe deemedtobetheproofofidentityandaddress fortheminorapplicant. 4. ForHUF,anydocumentinthenameofKartaof HUFisrequired.
CopyofCertificateofRegistrationissuedbytheRegistrarofCompanies. Copy of Certificate of Registration issued by the Registrar of Firms or copy of partnershipdeed. Trust CopyoftrustdeedorcopyofcertificateofregistrationnumberissuedbyCharity Commissioner. AssociationofPerson,Bodyof CopyofAgreementorcopyofcertificateofregistrationnumberissuedbycharity Individuals,LocalAuthority,or commissionerorregistrarofcooperativesocietyoranyothercompetentauthority ArtificialJuridicalPerson or any other document originating from any Central or State Government Departmentestablishingidentityandaddressofsuchperson.
15 KYCDetails ItismandatorytoprovideKYCdetails.PleaserefertheguidelinesissuedbySEBI andPreventionofMoneyLaunderingActforfillingthesedetails. / Application must be signed by applicant. Representative Assessee can sign the applicationiftheapplicantisminor/deceased/idiot/lunatic/mentallyretarded.
16
GENERALINFORMATIONFORPANAPPLICANTS (f) ApplicantsmayobtaintheapplicationformforPAN(Form49AA)fromTINFacilitation Centres (TINFCs) / PAN Centres, Depository Participants (DP), any other stationery vendor providing such forms or download from the TIN website (www.tinnsdl.com). This duly filled Form 49AA alongwith the prescribed documents is required to be submittedtoyourDP. (g) ThefeeforprocessingPANapplicationisRs.85/(plusservicetax,asapplicable). (h) ThosealreadyallottedatendigitalphanumericPANshallnotapplyagainashavingor usingmorethanonePANisillegal.However,requestforanewPANcardwiththesame PANor/andChangesorCorrectioninPANdatacanbemadebyfillingup'Requestfor New PAN Card or/and Changes or Correction in PAN Data' form available from any
sourcementionedin(a)above.Thecostofapplicationandprocessingfeeissameasin thecaseofForm49A&Form49AA. (i) An acknowledgment containing a 15digit unique number will be issued to the DP concernedonacceptanceofthisform.Thisacknowledgmentnumbercanbeusedfor trackingthestatusoftheapplication. (j) Formoreinformation/Applicationstatusenquiry Visitusatwww.tinnsdl.com CallTINCallCentreat02027218080 emailusattininfo@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,Pune411045.