Processing of PAN Card

Name: Tarun M Kundhadia

College:
Course: MMS 2015-17

Table of Contents:
Sr No.

Particulars

Page no.

Introduction
Permanent Account Number (PAN) is a code that acts as identification for Indian
nationals, especially those who pay Income Tax. It is a unique, 10-character alpha-numeric
identifier, issued to all judicial entities identifiable under the Indian Income Tax Act, 1961.
An example number would be in the form of ARLPA0061H. It is issued by the Indian
Income Tax Department under the supervision of the Central Board for Direct
Taxes (CBDT) and it also serves as an important proof of identification
Unlike the Aadhaar Number and Driving License, it is also issued to foreign nationals
(such as investors) subject to a valid visa and hence, it is not acceptable as a proof of
Indian citizenship.
The PAN is mandatory for a majority of financial transactions such as opening a bank
account, receiving taxable salary or professional fees, sale or purchase of assets above
specified limits etc.; especially high-value transactions
The primary purpose of the PAN is to bring a universal identification to all financial
transactions and to prevent tax evasion by keeping track of monetary transactions,
especially those of high-net-worth individuals who can impact the economy.
The PAN is unique to each individual and is valid for the life time of the holder, throughout
India. An important point to note would be that once issued, the PAN is not affected by a
change of address.
PAN CARD
Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form
of a laminated card, by the Income Tax Department, to any "person" who applies for it or
to whom the department allots the number without an application. PAN enables the
department to link all transactions of the "person" with the department. These transactions
include tax payments, TDS/TCS credits, returns of income/wealth/gift/FBT, specified
transactions, correspondence, and so on. PAN, thus, acts as an identifier for the "person"
with the tax department. PAN was introduced to facilitate linking of various documents,
including payment of taxes, assessment, tax demand, tax arrears etc. relating to an assessee,
to facilitate easy retrieval of information and to facilitate matching of information relating
to investment, raising of loans and other business activities of taxpayers collected through
various sources, both internal as well as external, for detecting and combating tax evasion
and widening of tax base.
Evolution of PAN in India

Prior to 1972, a tax-payer (assessee) of the Incometax Department was identified by

a number called General Index Register Number (GIR No.).
Permanent Account Number (old series) was introduced in 1972.
Allotment of Permanent Account Number was made statutory u/s.139A of the
Income-tax Act, 1961 w.e.f. 1st April, 1976.

Permanent Account Number is basically a method of identifying a taxpayer on the

computer system through a unique All-India number so that all information relating to that
taxpayer, e.g. taxes paid, refunds issued, outstanding arrears, income disclosed,
transactions entered etc. can be linked to him through the computer system. Processing of
return of an assessee or other actions on AST software is not possible unless PAN has been
allotted to him and is linked to the AO code of the Assessing Officer who is trying to
process that return.
The old Series of Permanent Account Number : Earlier the assessees of the Income-tax
Department were identified by their General Index Register (GIR) Number. This was
essentially a manual system. The GIR number was unique only within an Assessing
Officers Ward / Circle and not throughout the country. To overcome these shortcomings,
Permanent Account Number (old series) was first introduced in 1972 and made statutory
u/s 139A of the Act w.e.f. 1st April, 1976. Blocks of Permanent Account Numbers were
allotted to each Commissioner Charge by the Board. The Commissioners made the
allotment of Permanent Account Numbers to assessees under various Assessing Officers in
their charge from within the Block allotted to them. Initially the allotment was made
manually. Computerised allotment was introduced through 36 computer centres covering
the entire country in 1985. However, the PAN under old series failed to meet the desired
objectives for following reasons: No database was maintained and there was no check to avoid allotment of
multiple PANs to a taxpayer;
The data captured under the computerised system was not structured and was
limited to very few parameters Name, Address, Status and designation of A.O.;
The allotment of PAN was not centralised an assessee could apply for allotment
of PAN in different centres and get a distinct PAN from each centre, due to which
all India uniqueness could not be achieved. ;
PAN was not permanent as jurisdiction of the assessee was part of the PAN and,
therefore, was prone to changes with the change in jurisdiction
Permanent Account Number under new series : Since a taxpayer can make payment of
taxes or have monetary transaction anywhere in India, a unique all India taxpayer
identification Number is essential for linking and processing transactions / documents
relating to a taxpayer on computers, as also for data matching. Therefore, a new series of
Permanent Account Number was devised which took care of the above limitations. Section
139A of the Act was amended w.e.f. 1.7.95 to enable allotment of PAN under new series to
persons residing in areas notified by the Board. Applications for allotment of PAN under
new series was made mandatory in Delhi, Mumbai and Chennai w.e.f. 1.6.96, and in rest of
the country w.e.f. 11.2.98.
Objectives sought: PAN was introduced keeping in view the following objectives:-

i.
ii.
iii.

To facilitate linking of various documents and information, including payment

of taxes, assessment, tax demand, arrears etc. relating to an assessee.
To facilitate easy retrieval of information.
To facilitate matching of information relating to investment, raising of loans and
other business activities of taxpayers collected through various sources, both
internal as well as external, for widening of tax base and detecting and
combating tax evasion through non-intrusive means

Structure of the new series of PAN

The Permanent Account Number under new series is based on following constant
permanent parameters of a taxpayer and uses Phonetic Soundex code algorithm to ensure
uniqueness

Full name of the taxpayer;

Date of birth / Date of Incorporation;

Status;

Gender in case of individuals; and

Fathers name in case of individuals (including in the cases of married ladies

These five fields are called core fields, without which PAN cannot be allotted.
The PAN under the new series is allotted centrally by a customised application system
(IPAN / AIS) for all-India uniqueness. The system automatically generates a 10 character
PAN using the information in above five core fields. PAN has the following structure:-

The phonetic PAN (PPAN) is a new concept which helps prevent allotment of more than
one PAN to assessees with same / similar names. AIS works out the PPAN based on some
important key fields of an assessee using an internal algorithm. At the time of PAN

allotment, the PPAN of the assessee is compared with the PPANs of all the assessees to
whom PAN has been allotted all over the nation.
If a matching PPAN is detected, a warning is given to the user and a duplicate PPAN report
is generated. In such cases, a new PAN can only be allotted if the Assessing Officer
chooses to override the duplicate PPAN detection.
A unique PAN can be allotted under this system to 17 crore taxpayers under each alphabet
under each status (i.e. individual, HUF, Firm, Company, Trusts, Body of Individuals,
Association of Persons etc.)
Is Permanent Account Number (PAN) linked to income Tax Jurisdiction?
The Permanent Account Number/ Card does not by itself indicate jurisdiction, as
jurisdiction gets changed frequently and is not a permanent information. However, in the
database each PAN is linked to a 10 digit Assessing Officer code indicating the jurisdiction
of the taxpayer. This AO code defines the Chief Commissioner Region, the
Commissioners Charge, the Joint Commissioner Range, and the place and designation of
the Assessing Officer(s).
PAN Cards
All individual taxpayers are issued PAN cards with their Permanent Account Number,
name, fathers name, date of birth, photograph and signature. All other categories of
taxpayers are issued PAN Card without photograph and signature. The photograph and
signature of the applicant are scanned stored in the Computer centre. PAN cards are printed
and issued from the Computer Centre. Only the permanent details of the persons are
printed on the PAN cards.
PAN Cards for Individuals contain:

PAN (with built in status of the assessee and check alphabet)

Full name

Full name of father

Date of birth

Photograph

Signature

PAN cards for persons other than individuals contain:

PAN (with built in status of the assessee and check alphabet)

Full Name

Date of Incorporation

Address is not printed on the PAN Card as the same can change and is not permanent.
Names of partners, directors, members of HUF are not printed on the PAN cards as it is not
possible to print a large numbers of names on one PAN card. The partners / directors /
members can, however, be issued PAN cards in their individual capacity.
Who is required to apply for Permanent Account Number
Under Section 139A(1) of the Income-tax Act, 1961 following categories of persons are
expected to apply and obtain Permanent Account Number :

Persons who are already assessed or assessable to Income-tax

Persons who are carrying on any business or profession where total sales /
turnover /gross receipts are or is likely to exceed Rs. 5,00,000/- in any previous
years

Trusts

Any class or classes of persons by whom tax is payable under the Income-tax Act
or any tax or duty is payable under any other law for the time being in force
including importers and exporters whether any tax is payable by them or not.

The Assessing Officer can also allot Permanent Account Number to any other person by
whom tax is payable. Any other person can also apply to the Assessing Officer for
allotment of a Permanent Account Number. All assessees who had earlier been allotted a
Permanent Account Number were expected to apply for Permanent Account Number under
new series, so that a structured data base COULD be set up in respect of all persons having
Permanent Account Number under new series.
Coverage of PAN:
Permanent Account Number covers individuals, HUF, partnerships, firms, companies, body
of individuals, trusts, and all other persons who are assessable to tax and /or come under
the purview of Section 139A. PAN under the new series is allotted on the basis of Form
49A filled up by the applicants. Section 139A provides that no person can hold more than
one PAN.
Allotment of PAN
Bulk allotment of PAN in batch process through IPAN : PAN can be allotted in batch mode
using IPAN system centrally through Computer Centres. It can also be allotted on-line by
Assessing Officers using AIS system from their computers on the network. In Batch mode,
applications in Form 49A for allotment of PAN are received by the Assessing Officers.
After basic verification, these are sent to the Computer Centres where data is entered on

computers using the IPAN application system, and is then transferred to the National
Computer Centre, Delhi through high speed dedicated leased data circuits. The National
Computer Centre checks the taxpayer database and allots a new PAN if the applicant has
not been allotted such a number earlier. The PANs thus allotted are transmitted back to the
concerned Computer Centre which prints the allotment letters / PAN Cards and issues the
same to the taxpayers. This process is adopted for:i.

initial bulk allotment of PAN, and also

ii.

for stations where network is not yet operational.

iii.

PAN allotment during peak periods e.g. at time of due dates for returns.

iv. PAN allotment when the network link between the AOs building and the Computer
Centre or between the Computer Centre and NCC is not available for any appreciable
amount of time.
On-line allotment through AIS: On-line allotment of PAN by the AOs themselves is
made using the AIS application system at stations where network has become functional.
Persons applying for PAN have to file applications in Form 49A with their Assessing
Officer. The A.O. or his staff enters the details in Form 49A on the computer using the AIS
application. As soon as data entered on the A.O.s computer is transmitted to the National
Computer Centre across high speed leased lines, PAN is allotted from NCC, and the
number is transmitted back to the A.O.s computer. The A.O. can then generate the
intimation letter on his computer. Thereafter the A.O. must send the PAN application form
and photograph of the taxpayer to the Computer Centre for printing and issue of the PAN
card to the latter.
Core deficiency cases: Allotment of PAN is made on the basis of certain constant
parameters details of the person which are permanent and ensure uniqueness. In case any
of the five core fields are incorrectly or incompletely filled PAN cannot be allotted. In such
cases deficiency letters are sent to the applicants for obtaining the deficient information,
and only after receipt of replies from the applicants can a PAN be allotted.
Correction / change in PAN data / address etc. : Any modification in core data relating
to the name of the taxpayer, fathers name, date of birth / incorporation can be made, based
on documentary proof, by the Assessing Officer in case the PAN, is in AIS, In cases in
IPAN database, such modification can be made by the data base administrator of the
Computer Centre. The staff of the Assessing Officer can, however, modify details in other
columns including address. The details of a PAN can be verified from any of the PCs on
the Income-tax network.
Recording of events: As the name indicates the number is permanent throughout the life
of a taxpayer. The system provides for recording of events, such as:i.

The death of an individual;

ii.

Partition of a Hindu Undivided Family;

iii.

Dissolution of a partnership firm;

iv.

Winding up, amalgamation, merger of companies etc.

Why Is It Necessary To Have PAN?

It is mandatory to quote PAN on return of income, all correspondence with any income tax
authority. From 1 January 2005 it will be mandatory to quote PAN on challans for any
payments due to Income Tax Department.
It is also compulsory to quote PAN in all documents pertaining to the following financial
transactions:(a) Sale or purchase of any immovable property valued at five lakh rupees or more;
(b) Sale or purchase of a motor vehicle or vehicle, [the sale or purchase of a motor
vehicle or vehicle does not include two wheeled vehicles, inclusive of any detachable
side-car having an extra wheel, attached to the motor vehicle;
(c) A time deposit, exceeding fifty thousand rupees, with a banking company;
(d) A deposit, exceeding fifty thousand rupees, in any account with Post Office Savings
Bank;
(e) A contract of a value exceeding one lakh rupees for sale or purchase of securities;
(f) Opening a bank account;
(g) Making an application for installation of a telephone connection (including a cellular
telephone connection);
(h) Payment to hotels and restaurants against their bills for an amount exceeding twentyfive thousand rupees at any one time;

(i) Payment in cash for purchase of bank drafts or pay orders or bankers cheques for an
amount aggregating fifty thousand rupees or more during any one day;
(j) Deposit in cash aggregating fifty thousand rupees or more with a bank during any one
day;
(k) Payment in cash in connection with travel to any foreign country of an amount
exceeding twenty-five thousand rupees at any one time.

What is the significance of the characters of PAN?

PAN contains ten characters (alphanumeric). The characters are not random. A typical PAN
is AFZPK7190K, where the first three characters i.e. "AFZ" in the above PAN are
alphabetic series running from AAA to ZZZ, fourth character of PAN i.e. "P" in the above
PAN represents the status of the PAN holder. "P" stands for Individual, "F" stands for Firm,
"C" stands for Company, "H" stands for HUF, "A" stands for AOP, "T" stands for TRUST
etc. Fifth character i.e. "K" in the above PAN represents first character of the PAN holder's
last name/ surname. Next four characters i.e. "7190" in the above PAN are sequential
number running from 0001 to 9999. Last character i.e. "K" in the above PAN is an
alphabetic check digit. It is useful to check the fourth character and fifth character of your
PAN as they represent your status and surname. In case of any discrepancy, it should be
immediately brought to the notice of the issuing authority.

How does Income Tax Department ensure that PAN is quoted on

transactions mentioned above?
According to Sec 139 A(6), it is statutory responsibility of a person receiving document
relating to economic or financial transactions notified by the CBDT to ensure that PAN
has been duly quoted in the document

Who must have a PAN?

i. All existing assesses or taxpayers or persons who are required to furnish a return of
income, even on behalf of others, must obtain PAN.
ii. Any person carrying on any business or profession whose total sales, turnover or gross
receipts are or is likely to exceed five lakh rupees in any previous year;
iii. Any person, who intends to enter into financial transaction where quoting PAN is
mandatory, must also obtain PAN.
iv. The Assessing Officer may allot PAN to any person either on his own or on a specific
request from such person.

Can a person obtain or use more than one PAN?

Obtaining or possessing more than one PAN is against the law, for which penalty of
Rs.10,000/- may be imposed

Where to apply for PAN?

In order to improve PAN related services, the Income Tax department has authorized UTI
Investor Services Ltd (UTIISL) to set up and manage IT PAN Service Centers in all cities or
towns where there is an Income Tax office and National Securities Depository Limited
(NSDL) to dispense PAN services from TIN Facilitation Centers. For convenience of PAN
applicants in big cities, UTIISL has set up more than one IT PAN Service Center and
likewise there are more than one TIN Facilitation Centers.

How to apply for a PAN? Can an application for PAN be made on plain
paper?
PAN application should be made only on Form 49A. A PAN application (Form 49A) can be
downloaded from the website of Income Tax department or UTIISL or NSDL
(www.incometaxindia.gov.in,www.utiisl.co.in ortin-nsdl.com) or printed by local printers or
photocopied (on A4 size 70 GSM paper) or obtained from any other source. The form is
also available at IT PAN Service centers and TIN Facilitation centers.

Mandatory quoting of PAN

Under Section 139A (5) (a)/ (b) persons who have been allotted a PAN are required to quote
the same on their returns of income, challans for payment of taxes and all correspondence
with the Income-tax department.
Under Section 139A (5)(c) the Central Board of Direct Taxes has powers to notify transactions
where quoting of PAN would be compulsory. Rule 1 14B specifies the transactions where
quoting of PAN is mandatory by the concerned persons.
Financial Transaction Where quoting of PAN is mandatory
a) It is compulsory to quote PAN in all documents pertaining to the following financial
transactions:b) Sale or purchase of any immovable property valued at five lakh rupees or more;
c) Sale or purchase of a motor vehicle or vehicle, [the sale or purchase of a motor vehicle
or vehicle does not include two wheeled vehicles, inclusive of any detach- able sidecar having an extra wheel, attached to the motor vehicle;
d) A time deposit, exceeding fifty thousand rupees, with a banking company
e) A deposit, exceeding fifty thousand rupees, in any account with Post Office Savings
Bank;
f) A contract of a value exceeding one lakh rupees for sale or purchase of securities;
g) Opening a bank account;
h) Making an application for installation of a telephone connection (including a cellular
telephone connection);

i) Payment to hotels and restaurants against their bills for an amount exceeding twentyfive thousand rupees at any one time ;
j) payment in cash for purchase of bank drafts or pay orders or banker's cheques for an
amount aggregating fifty thousand rupees or more during any one day; deposit in cash
aggregating fifty thousand rupees or more with a bank during any one day;
k) Payment in cash in connection with travel to any foreign country of an amount
exceeding twenty-five thousand rupees at any one time.
l) making an application to any banking company to which the Banking Regulation Act,
1949 (10 of 1949), applies (including any bank or banking institution referred to in
section 51 of that Act) or to any other company or institution, for issue of a credit or
debit card;
m) payment of an amount of fifty thousand rupees or more to a Mutual Fund for purchase
of its units;
n) payment of an amount of fifty thousand rupees or more to a company for acquiring
shares issued by it;
o) payment of an amount of fifty thousand rupees or more to a company or an institution
for acquiring debentures or bonds issued by it;
p) payment of an amount of fifty thousand rupees or more to the Reserve Bank of India,
constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) for
acquiring bonds issued by it;
q) payment of an amount aggregating fifty thousand rupees or more in a year as life
insurance premium to an insurer as defined in clause (9) of section 2 of the Insurance
Act, 1938 (4 of 1938);
r) payment to a dealer,
i. of an amount of five lakh rupees or more at any one time; or
ii. against a bill for an amount of five lakh rupees or more, for purchase of bullion
or jewellery:

UTI

UTI Infrastructure Technology And Services Ltd., (UTIITSL) provides technology and
outsourcing services to the Financial and Government sectors in India. It is primarily assigned
with activities like issuance of PAN Card, settlement of claims under CGHS scheme of
Ministry of Health & Family Welfare and Ex-Servicemen Contributory Health Scheme
(ECHS) for the Ministry of Defence. The Company also processes and issues Smart
and other cards in various user categories, Address cards for Department of Post etc.
UTIITSL also offer services in the field of transaction processing for the investors in Equity
and Bond holdings, Mutual Funds, Fixed deposits and in Insurance products.
The Company also undertakes design, development and implementation of different
IT/Web based solutions. It has also been appointed as a Nodal Agency by the Ministry of
Urban Development, for the implementation of National Common Mobility Card project. The
Company is also actively assisting the Government of India in implementing Information and
Communication Technology programs through SSDG gateways and State Portals.
The Company is perhaps the only distributor of Mutual Funds in the Government Sector
which is also registered with SEBI (Securities and Exchange Board of India) as Category I
Registrar and Transfer Agents.
In addition to above, Company also provides Property related services like acquisition /
disposal of Property/ leasing of property, Valuation, Interior works, Facility/ Infrastructure
Management.
The detailed write up on activities of UTIITSL is as under:
a) SUUTI SCHEMES
UTIITSL is offering services to investors of Mutual Fund AMC, Bond/Deposit. The Company
has dealt with large number of the schemes as a Registrar & Transfer agent for UTI Mutual
Fund and is currently associated with providing R & T services for around 82 schemes
including ARS and US 64 Bonds falling under the purview of the Administrator of Specified
Undertaking of Unit Trust of India (SUUTI). R & T activities includes providing
services to the holders under SUUTI schemes mainly releasing the maturity and unclaimed
amounts on receipt of the requests from the holders after verifying the genuineness of the
holders based on documentary evidence provided by them.

b) SUUTI PROPERTIES
The disposal of properties owned by SUUTI is done by UTIITSL as per the guidelines issued
by SUUTI Board of Advisors and/or as per the approval of the Administrator. The Property
Advisory Committee constituted by the Board of Advisors of SUUTI, advises
/recommends on SUUTI related works, i.e. acquisition, disposal, valuation and leasing of
properties as also on various technical, commercial, administrative issues, etc.
c) IT /IT ENABLED SERVICES
UTIITSL has identified the following four domains to cover various IT initiatives in
the e- governance space.
-

Consulting projects

Software Development/support projects

Facility Management( Data centre, Network etc) projects

Other Projects (Executed through technical support agencies, Data centre etc) projects

d) PAN CARDS
This activity is in operation since July 2003. At present, UTIITSL has network of around
9000
PAN Service Agents (PSAs). Till date, UTIITSL has issued & dispatched more than 8 crores
PAN cards.
e) Bill CLEARING AGENCY (BCA) FOR CENTRAL GOVERNMENT HEALTH
SCHEME (CGHS)
The Central Government Health Scheme (CGHS) is providing comprehensive medical
care facilities to the Central Government Employees/Pensioners and their dependants residing
in cities covered by CGHS. In the process CGHS has empanelled various hospitals/diagnostic
centers for providing treatment to its beneficiaries. In order to avoid delays in bill payment,
the process of settlement / reimbursement of claims to the private recognized
hospitals/diagnostic centres, the Ministry of Health and Family Welfare has engaged UTIITSL
for processing the claims on behalf of CGHS and make payments directly to the empanelled
hospitals/diagnostic centres within a time frame.
It would be observed from the above that the Company is basically offering consultancy and
processing services, which are comparatively low risk and low capital investment ventures.
The main strength of the Company arises from:

1. Spread of the Company i.e. having offices in every nook and corner i.e. at about 72
locations all over India
2. The interconnectivity between the branches of the Company.
3. Availability of in-house Data Center and Business Continuity Center.
4. Availability of low cost in-house technical manpower.
5. Low cost manpower
6. High volume transaction processing

Requirement
The Central Board of Direct Taxes (CBDT) has awarded the contract to UTIITSL for the issue
of Permanent Account Number (PAN). UTIITSL will collect the PAN applications (Form49A
and CSF) from their collection centers at various locations all over India. UTIITSL will
arrange to create data and scan photographs and signatures at their four UTIITSL Regional
Offices.
For collection of PAN applications at various locations, UTIITSL has appointed various PAN
Service Centers which are primarily meant for distribution and Collection of PAN Form49A
and CSF to/from the applicants. The applicants fill up the form as per the guidelines available
on the PAN application forms and submit the same at the UTIITSLs authorized PAN Service
Centers or UTIITSLs Offices. The authorized person managing the centre/s will be hereafter
referred as PAN Service Agent (PSA).
For housing a PAN Card Centre, the following infrastructure is must.
Basic infrastructure requirement:
1. Office space of minimum 100 square feet.
2. A landline phone.
3. Availability of drinking water, drop box, sitting place, proper ventilation, lighting,
housekeeping, etc.
4. Computer with internet connectivity.
5. Should have more than 2 staff

Other Conditions for manning a PAN Service Center is as under:

1. The PAN Service Centre will be open from Monday to Saturday from 9.30 a.m. to 5.00
p.m
2. The PAN Service Center should :
a) Display a standard glow sign/flex banner board as per the norms at the PAN Centre.
The PSA will be provided with Boards / Banners indicating that he/she is PAN Service
Agent.
b) Have exclusive counter for distribution and collection of forms viz., PAN Form49A and
CSF.

c) Display of relevant Information and Instructions required for filling up the PAN
application form. The following documents should be displayed:
i)
ii)
iii)
iv)

d)
e)
f)

g)

h)

Frequently Asked Questions Checklist for Form49A

Checklist for CSF
List of AO codes for the Jurisdiction of PSA.
Display the addresses of the designated UTIITSL Branch or Regional Office for
further queries etc.
v) Any other instructions issued from time to time.
Should provide assistance / information to the applicant for filling up the PAN
application form.
Arrange for a dedicated Courier Agency or Postal authorities for daily pick up of
document and ensure the documents reach to the designated Regional Office next day.
The appointment of PSA is initially for a period of two years from the date of
agreement and it may be extended for further period at the discretion of UTIITSL. PSA
may obtain the list of allotted PAN from the controlling UTIITSL Branch (Investor
Service Wing) for applicant query.
If the applicant is having any grievance (Data entry error) in respect of his PAN
processed by UTI ITSL and the mistake is on the part of UTI ITSL, the complaint
letters /queries and other documents etc may be accepted without any fee and the same
may be forwarded to the respective PDC/ PPC- Mumbai. UTIITSL, in case of data
entry error, will print the card at its own cost and dispatch it to the Applicant.
In case of non-receipt, the complaint letter should be obtained from applicant with the
dispatch address and should be forwarded to respective Regional Office.

There are two types of forms which are used for making a PAN Card:
a) Form49A to be used by the applicant for obtaining a new PAN Card.
b) Composite Service Form (CSF) to be used by the applicant for obtaining a duplicate
PAN Card or for any correction in their existing PAN card details.
A- Procedure for Acceptance of Form49A
Following are the fields to be checked/filled in before acceptance/ submission of the form at
collection centre.
The Form49A format should be similar as defined by IT Department (No extra cost should be
charged from the applicant for the form). The applicant has to fill up the form using Black ink
pen and provide all the mandatory information given.
Colour Photo: The applicant has to affix (i.e. pasted and NOT staple) recent colored
photograph of Stamp size (3.5 cms X 2.5 cms) on the space provided on the form. In case if the
applicant is HUF / Non-Individual / Minor, photograph is not required to be affixed.

Signature: The signature of the applicant is mandatory. Forms having no signature will be
summarily rejected. Applicant is required to sign in Black color ink in space specifically meant
for signature on the front side of application and also on the reverse of the application. In case
of thumb impression, it is always Left Thumb Impression (LTI) irrespective of sex of the
applicant. However, the Thumb Impression should be attested either by any Gazetted Officer, a
Magistrate or a Notary Public under official seal on page 2 of the Form.
A.O Code: This should be filled up by the applicant and should not be left blank. The Service
Agent will have a list of AO code etc pertaining to his District / State. If the AO Code is not
written by the applicant, the PSA should assist the applicant to identify the AO Code and fill up
the same or advise applicant to seek the assistance of local Income Tax Office.
1. Name of Assessee/Company Name: In case of individual applicant, the name has to be
written in full/expanded form in the order of Last, First and Middle Name. Short forms
of the name or initials are not allowed in the name field. Name should not be prefixed
with titles such as Shri, Smt, Kumari, Late, Major, Dr., M/s etc. and a blank box should
be left between any parts of the name. For Non- Individual case, exact name should be
written as it is in the record.
2. Name to be printed on the Card: Applicants with longer names (exceeding 25
characters) should suitably abbreviate the name but without using any nick name or
aliases. Otherwise name will be truncated and by default name will be printed as first
character of First Name and first character of Middle Name and full Surname.
3. Have you ever been known by any other name?: Applicant needs to tick yes or no If
yes applicant should mention the details. Applicable to Individuals only and
instructions as in Sr. No. 1 for writing name only.
4. Fathers Name: For Individual applicant, the fathers name is mandatory. Irrespective
of the sex and marital status the applicant has to mention his / her Fathers name on the
application form. Fathers Full name has to be written and initial or short forms of the
name are not allowed. If the Fathers name is exceeding 25 Characters, the first
characters of First name and Middle name and Last Name in full will be printed on the
PAN Card. If it is less than 25 Characters, the name will be printed in the order of First
Name, Middle name and Last Name.
5. Address: Residential / Office address: The residential / office address along with
State and Pincode No. should be mentioned by the applicant. Applications received
without PINCODE will be rejected.
6. Address for communication: Address for communication should be properly ticked
i.e. R - for Residential Address and O - for Official Address.

Address for communication should also be supported by document. In case of Individuals, the
proof of address of Residence is provided and if opted for office address for PAN Card
dispatch; the Proof of Address of Office also is required to be submitted.
7.
Telephone No: Telephone no. with the STD code has to be filled up for faster
communication and convenience in dispatch of PAN Card.
Email id: The applicant may provide the e-mail addressfor faster communication, if any.
However, either of the Phone no or Email ID should be provided by the applicant for
communication
8. Sex: This is applicable for the Individual Applicants only. The relevant column should
be ticked accordingly.
9. Status of the Applicant: There are 9 different categories of the Applicants. The status
of applicant has to be indicated in the appropriate column.
10.Date of Birth / Date of Incorporation of Non-Individual: The Date of Birth, Date of
Incorporation (for Non-Individual) is one of the core fields which will be printed on the PAN
Card. Care must be taken to ensure that the DOB column is filled properly by the Applicant.
The relevant Date for the different category of PAN applicant is
Status of the Applicant

Date which is required to mention on the form

Individuals

Actual Date of Birth

Companies

Date of Incorporation

Association of Persons

Date of Formation / creation

Association of Persons (Trust ) Date of creation or Trust Deed

Partnership Firms

Date of Partnership Deed

HUFs

Date of creation of HUF

11. Registration Number: This is not applicable for Individual and HUF applicants.
Company applicant should mention the registration number issued by the Registrar of
Companies. Other Applicants may mention the registration number issued by any State or
Central Govt. authority or respective authority.
12. Whether Citizen of India: Applicant should tick as applicable yes or no.
13. (a) Salaried: If yes applicant should Government or Other

Name of the Organization: In case of salaried Individuals applying for

PAN, the name of the Organization, has to be written on the Form.
Name of the Business / Profession: If the applicant is not employed, but
in a profession / business, the name of the profession/ business and its
relevant code number has to be mentioned. Following code numbers have
been allotted by Income Tax Department for various Profession and
Business The applicants who are not Salaried and not falling under any of
the above categories must mention their source of Income as 20 i.e.
others.

Code No
Nature of Profession / Business
1
Medical Profession and Business
14.
2
Engineering
3
Architecture
4
Chartered Accountant / Accountancy
5
Interior Decoration
6
Technical Consultancy
7
Company Secretary
8
Legal Practitioner and Solicitors
9
Government Contractors
10
Insurance Agency
11
Films, TV and such other entertainment
12
Information Technology
13
Builders and Developers
14
Members of Stock Exchange, Share Brokers and Sub-Brokers
15
Performing Arts and Yatra
16
Operation of Ships, Hovercrafts, Air Crafts or Helicopters
17
Plying Taxis, Lorries, Trucks, Buses or other Commercial Vehicles
18
Ownership of Horses or Jockeys
19
Cinema Halls and other Theaters
20
Others
Name and Address of Representative Assessee: Section 160 of IT Act, 1956 provides that a
non-resident, a minor, etc can be represented through a Representative Assessee. The details of
the Representative Assessee are to be mentioned in point no 14 of the Forms 49A, whereas in
the points from 1 to 13 will contain the details of person on whose behalf this application is
submitted.
a) Proof of Identity
Photocopy of any one of the following documents should be submitted along with form as
proof of identity-

Copy of school leaving certificate or matriculation or certificate or degree of a

recognized educational institution or depository account or credit card or bank account
or water bill or ration card or property tax assessment order or passport or voter identity
card or driving license or certificate of identity signed by a Member of Parliament or
Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the
case may be.

b) Proof of Address
Photocopy of any one of the following documents should be submitted along with form as
proof of address

Copy of electricity bill or telephone bill or depository account or credit card or bank
account or ration card or employer certificate or passport or voters identity card or
property tax assessment order or Assembly or Municipal Councilor or a Gazetted
Officer, as the case may be.

B- Procedure for acceptance of Change Request Form (CSF) CSF has been designed for existing PAN holders for issue of duplicate PAN Card with or
without any change/correction in PAN Data. CSF is normally used for:
1. Reprinting of PAN Card in lieu of Old/lost PAN Card.: Applicant requesting for
reprinting of PAN Card in lieu of Old/Lost Card should tick the Reprint option and
mention the core details (Name, Father Name, Date of Birth) as given in ITD
database. In such cases if there is marginal difference in core details (minor spelling
difference, change in order of first and last name) the card will be printed with the core
details as in ITD database. In case of major difference in details a letter indicating the
difference will be dispatched to applicant seeking clarification.
2. Correction in PAN Data/Card. Applicant requesting for correction in PAN Data/Card
should select as correction on header of the form and tick the respective red box and
should enclose the document showing the correct details.
3. Change in PAN Data/Card.: Applicant requesting for the change in PAN Data/Card
should tick the respective red box and provide the documents showing the correct
details. Like- In case of significant change in applicants name or in fathers name
(for individuals) such proof should contain proof of name change from the old to new
or necessary documents to support this change from old to new, in addition to the proof
of identity.
i.
For married ladies, marriage certificate, marriage invitation card, publication of namechange in gazette, copy of passport-showing husbands name (or vice versa).

ii. For other category of individual applicants, publication of name-change in gazette.

iii. For companies ROC certificate giving name change.
iv. For other categories which are registered organizations, the revised registration/ deed/
agreement
v. For Partnership firms, revised partnership deeds
vi. A certificate from a gazette officer.
Documents to be submitted: Following documents are mandatory documents to be submitted
along with the CSF:
a.Proof of Identity - As mentioned in clause number 14 (a) on pagenumber 9
b.Proof of Address - As mentioned in clause number 14 (b) on page number 10
c.PAN Proof- Following documents can be accepted as PAN proof:
i. PAN Card/copy of PAN Card
ii. Copy of a letter from Income Tax Department issuing the PAN.
If any proof of issuance of PAN is not available, the application may be accepted on Good
Effort Basis
C- Procedure for acceptance of PAN forms from persons outside
India and Foreign Citizens
An applicant who is a citizen of India but located outside India at the time of application is
treated as a Foreign citizen i.e. not a citizen of India.
Non-individuals i.e. company, trust or firm etc having no office of their own in India should fill
the PAN application as mentioned below:
1. AO code pertaining to International Taxation Directorate should be used.
2. Photograph and Signature: Applicant should paste their own one recent coloured
photograph (3.5 cms x 2.5 cms) and the form should be signed by the applicant
himself / herself. Incase of Non-individual applicant, photograph is not required and the
application should be signed by an authorized signatory on behalf of the applicant i.e.
Director of the company or partner of the firm or trustee of the trust etc.
3. Even if the RA details are provided in column no. 14, the application should be signed
by the applicant or authorized signatory only.

4. Address: For individual applicant residence address is compulsory.

Foreign address can be provided for residential and office address, if they do not have any
Indian address of their own. Applicants can provide residential or office address (Indian or
foreign) as the address of communication. In case of Non-individual applicant office address is
compulsory. Foreign address can be provided as office address. Complete address including
name of state, name of the country and pincode should be provided in the address
5. Applicant should clearly indicate the address at which the PAN Card and other
communication should be sent in column no 6.
6. Email ID: Email address is compulsory for NRIs.
7. Representative Assesse is not mandatory. However if the details are provided, proof of
identity and address of representative assesse should be submitted.
8. Proof of Identity and Proof of Address: Application should be submitted along with the
documents in support of identity and address. The required documents are listed as
follows:

Category of

Proof of Identity

Proof of Address

Copy of passport

Copy of any of the following

Applicant
Indian

Copy of passport

citizen

Copy of bank account in country of

located

residence

outside India

Copy of NRE Bank account

at the time

statement showing at least two

of

customer induced transactions in

application

last six months period, duly

attested by Indian Embassy / High
commission or Consulate/Apostille
in the country where the applicant

Foreign
citizen
located in
India at the
time of
application

Copy of Passport
OR Copy of Person of Indian
Origin (PIO)card issued by
government of India

is located.
Copy of any of the following:
i> Residential
address
1.Copy of Passport
OR
2. Copy of Bank account

statement in India
OR
3. Certificate of Residence issued
by state police authorities.
OR
4. Registration Certificate issued
by Foreigners Registration Officer
showing address in India
OR
5. Copy of Person of Indian
Origin( PIO) card issued by
government of India
OR
6. Copy of NRE Bank account
statement showing at least
two customer induced
transactions in last six
months period, duly
attested by Indian
Embassy/High
commission or consulate/
Apostille in the country
where the applicant is
located.
7. Copy of Visa application to
Indian authorities
OR
Copy of OCI Card application
+
Copy of Visa granted
OR
Copy of OCI card + Copy of
appointment letter/contract From
Indian company + and Certificate
( in original ) of Address in India
of applicant issued by authorized
signatory of employer, On
employers letter head mentioning
also the PAN of the employer.

ii > Office address of India

1. Copy of Visa application to
Indian authorities OR
2. copy of OCI card application
+ copy of Visa granted OR
3. copy of OCI card + copy of
appointment letter/contract from
Indian company + and certificate
( in original ) of address in India
of applicant issued by authorized
signatory of employer on
employers letter head mentioning
also the PAN of the employer.
iii> Representative Assessee
In case a representative assessee
is mentioned in the PAN
application, proof of identity and
address of the representative
assessee also should be provided.
Foreign

1.Copy of Passport

1.Copy of Passport

citizen

OR

OR

located

2. Copy of any other National Id 2. Copy of any other National Id

outside India

duly

at the time
of
application

attested

by

Indian duly attested by Indian Embassy/

Embassy/

High High

Commission/Consulate/Apostille Commission/Consulate/Apostille
in

the

country

where

applicant is Located

the in the country where the applicant

is Located

3. Copy of Person of Indian 3.

Origin(PIO)card
government of India

issued

Copy

of

Bank

Account

by statement in country of residence,

duly

attested

Embassy/High
Consulate.

by

India

commission

OR
4. Copy of Person of Indian
Origin(PIO)card
issued
by
government of India
Copy Of NRE Bank account
Statement showing at least two
customer induced transactions in
last six months period, duly
attested by Indian Embassy/High
Commission or Consulate in the
country where the applicant is
located

NON-INDIVIDUAL:
Other than

1. Copy of registration in India OR Copy of approval

Individual Having

granted to set up office in India by Indian authorities

no office of Their

2. Registration certificate of their country duly attested by

own in India

Indian Embassy/High Commission/Consulate/ Apostille

in the country where applicant is located.
Persons may additionally mention their own name and care
of address of their tax consultant in India in representative
assessee column for the purpose of communication address.
This should be supported by an original Power of Attorney
issued to the tax consultant by the entity and should be
submitted along with the application. The power of attorney

should be notarized/certified by Indian Embassy/High

commission or consulate located in their country. It should
specifically mention that the Indian tax consultant is
authorized to accept notices on behalf of the foreign entity.

**Non-resident non-individual registered outside India and requesting for communication

address of the tax consultant in India should fill in its foreign address in the office address
column and the name and address of the tax consultant may be filled in the column for the
address of representative assessee (RA) as care of address.
Application wherever RA has been mentioned, card will be dispatched to the address of RA
even if the communication address is outside India.
Charges applicable to NRI applicants:
1. Application with RA details should be collected with a Processing Fees of Rs 94/(inclusive of all taxes).
2. Applications with communication address outside India; an amount of Rs 944/- has to
be collected from the applicant i.e. Processing Fees of Rs 94/- (inclusive of all taxes)
plus courier charges of Rs 850/-. Rs 850/- will be collected through cash or demand
draft payable to UTIITSL.