Documents to

be submitted
along with the
application

1 Proof of identity, address and date of birth

a. Documents which are acceptable as proof of identity, address and date of birth (applicable for
Individuals & Karta of HUF) are mentioned in Detailed instructions for documents to be submitted.
b. Proof of Identity, address and date of birth must be in the name of the applicant as mentioned in the
application form.
c. If the applicant is a minor (i.e. below 18 years of age at the time of application), any of the documents
acceptable as proof of identity and address of any of the parents/ guardian of such minor shall be
deemed to be the proof of identity and address of the applicant.
d. Proof of address in the name of spouse/parents/sibling etc., will not be accepted as valid proof of
address.
e. Proof of Address is required for the address mentioned in "Address for communication" in item no.7.
f. If item no.8 is ticked & filled in, proof of address mentioned therein is also required.

2 Proof of PAN
a. Proof of PAN is required for the PAN currently in use (i.e. existing PAN). This is required for the PAN
mentioned at the beginning of the application before item no. 1
b. Proof of PAN is also required in case of cancellation request for any PAN, i.e., for any PAN mentioned
in Item No. 10
c. Proof of PAN can be one of the following only:
i. Copy of PAN card; or
ii. Copy of intimation letter issued by the Income Tax Department in lieu of PAN card intimating
PAN.
iii. In case one of the above proofs are not available, a copy of FIR (stating loss of PAN card) can be
submitted.

If proof of PAN (as stated above) is not submitted, the application will be processed on a 'good effort'
basis even without a copy of FIR. During verification at NSDL, if it is found that there are differences
between the PAN or the data provided in the application with the ITD database, the application may
not be processed and the processing fee will be forfeited.
3 Proof for change requested
The applicant shall be required to provide further documentary proof to support request for correction or
change in PAN data like name, father's name, date of birth, for example:

a. Request for change (marginal correction like spelling correction, expansion of initials, etc.,) in
applicant's or father's name will have to be supported with suitable proof of identity containing corrected
data.
b. Request for change (significant change) in applicant's or father's name will have to be supported with
such proof that will contain proof of change of name from the old to the new in addition to the proof of
identity. The documents that shall be accepted as proof in this case are:
i. For married ladies - change of name on account of marriage - marriage certificate, marriage
invitation card, publication of 'name-change' in gazette, copy of passport showing husband's name
(or vice versa).
ii. For individual applicants other than married ladies - publication of `name-change' in gazette.
iii. For companies - ROC's certificate for name change.
iv. For partnership firms - revised Partnership Deed
v. For other categories which are registered organisations (AOP/Trust/BOI/AJP, etc.) - the
revised registration/deed/agreement.
vi. For Limited Liability Partnership - Registrar of LLPs certificate for name change
c. Request for correction of date of birth (for individuals) and date of incorporation (non-individuals) will
have to be supported with documents issued by competent authority containing the correct date.
d. The address for communication in the ITD database will be updated with the address for communication
mentioned in the application, even if change in address for communication is not requested in the
application.
 If the core data relating to the PAN (the applicant's name, date of birth, father's name (for individual),
name and date of incorporation [for non-individual]) provided in the application substantially varies
with the PAN data in the ITD database and the applicant has not requested for the change in the same
with sufficient support documents, the applicant will be intimated of this variance. In such case the
applicant will have to provide necessary support documents. If such data substantially matches with the
ITD database the PAN card will be printed with the data in the ITD database with only the fields
marked for change by the applicant.

Document acceptable as proof of identity, address and date of birth as per Rule 114(4) of Income Tax Rules, 1962
Proof of Issuance
Proof of Identity Proof of Address Proof of date of birth
of PAN
Indian Citizens (including those located outside India)
Individuals & HUF
(i) Copy of (i) Copy of Copy of the following documents Copy of
if they bear the name, date, month
a. Aadhaar Card issued by a. Aadhaar Card issued by the and year of birth of the applicant, PAN Card or
the Unique Identification Unique Identification namely:- PAN Allotment
Authority of India; or Authority of India; or Letter
b. Elector's photo identity b. Elector's photo identity card; a. Aadhaar card issued by the
card; or or Unique Identification No other document
c. Driving License; or c. Driving License; or Authority of India; or is acceptable as
d. Passport; or d. Passport; or b. Elector's photo identity card; proof of issuance
e. Ration card having e. Passport of the spouse; or or of PAN. If proof is
photograph of the f. Post office passbook having c. Driving license; or not provided then
applicant; or address of the applicant; or d. Passport; or application shall be
f. Arm's license; or g. Latest property tax e. Matriculation certificate or accepted on a 'good
g. Photo identity card issued assessment order; or Mark sheet of recognised effort basis'.
by the Central Government h. Domicile certificate issued by board; or
or State Government or the Government; or f. Birth certificate issued by the
Public Sector Undertaking; i. Allotment letter of municipal authority or any
or accommodation issued by office authorised to issue birth
h. Pensioner card having Central or State Government and death certificate by the
photograph of the of not more than three years Registrar of Birth and Deaths
applicant; or old; or or the Indian Consulate as
i. Central Government j. Property Registration defined in clause (d) of sub-
Health Service Scheme Document; or section (1) of section 2 of the
Card or Ex-Servicemen Citizenship Act, 1955 (57 of
Contributory Health (ii) Copy of following documents 1955); or
Scheme photo card; or of not more than three months old g. Photo identity card issued by
the Central Government or
(ii) Certificate of identity in a. Electricity Bill; or State Government or Central
Original signed by a Member b. Landline Telephone or Public Sector Undertaking or
of Parliament or Member of Broadband connection bill; or State Public Sector
Legislative Assembly or c. Water Bill; or Undertaking; or
Municipal Councilor or a d. Consumer gas connection h. Domicile certificate issued by
Gazetted officer, as the case card or book or piped gas bill; the Government; or
may be (in prescribed format); or i. Central Government Health
or e. Bank account statement or as Service Scheme photo card or
per note 2; or Ex-servicemen Contributory
(iii) Bank certificate in f. Depository account Health Scheme photo card; or
Original on letter head from statement; or j. Pension payment order; or
the branch(along with name g. Credit card statement; or k. Marriage certificate issued by
and stamp of the issuing the Registrar of Marriages; or
officer) containing duly (iii) Certificate of Address in l. Affidavit sworn before a
attested photograph and bank Original signed by a Member of magistrate stating the date of
account number of the Parliament or Member of birth
applicant (in prescribed Legislative Assembly or
format) Municipal Councilor or a
Gazetted officer, as the case may
Note: be (in prescribed format); or
1. In case of Minor, any of the
above mentioned documents as (iv) Employer certificate in
proof of identity and address of original (in prescribed format)
any of parents/guardians of such
minor shall be deemed to be the Note:
proof of identity and address for 1. Proof of Address is required for
address mentioned in item no. 7.
the minor applicant. 2. In case of an Indian citizen
2. For HUF, residing outside India, copy of Bank
(a) An affidavit by the karta of Account Statement in country of
the Hindu Undivided Family residence or copy of Non-resident
stating the name, father's name External (NRE) bank account
and address of all the statements (not more than three
coparceners on the date of months old) shall be the proof of
application; and address.
(b) Copy of any document
applicable in the case of an
individual specified above, in
respect of karta of the Hindu
undivided family, as proof of
identity, address and date of
birth.
Other than Individuals and HUF (Indian companies/Entities incorporated in India/Unincorporated entities formed in
India)
1 Copy of Certificate of Registration issued by the Registrar of
Company
Companies.
2 Copy of Certificate of Registration issued by the Registrar of
Partnership Firm
Firms or Copy of partnership deed.
3 Copy of Certificate of Registration issued by the Registrar of
Limited Liability Partnership
LLPs
4 Copy of trust deed or copy of certificate of registration number
Trust
issued by Charity Commissioner.
5 Association of Person, Body of Individuals, Local Copy of Agreement or copy of certificate of registration number
Authority, or Artificial Juridical Person 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.
For Individuals and HUF (Not being a Citizen of India)
Proof of Identity Proof of address
Copy of Copy of
1. Passport, or 1. Passport, or
2. Person of Indian Origin (PIO) card issued by Government of 2. Person of Indian Origin (PIO) card issued by Government of
India, or India, or
3. Overseas Citizen of India (OCI) card issued by Government 3. Overseas Citizen of India (OCI) card issued by Government
of India, or of India, or
4. Other national or citizenship Identification Number or 4. Other national or citizenship Identification Number or
Taxpayer Identification Number duly attested by 'Apostille' (in Taxpayer Identification Number duly attested by 'Apostille' (in
respect of countries which are signatories to the Hague respect of the countries which are signatories to the Hague
Apostille Convention of 1961) or by the Indian Embassy or Apostille Convention of 1961) or by the Indian Embassy or
High Commission or Consulate in the country where the High Commission or Consulate in the country where the
applicant is located or authorised officials of overseas branches applicant is located or authorised officials of overseas branches
of Scheduled Banks registered in India (in prescribed format). of Scheduled Banks registered in India (in prescribed format); or
5. Bank account statement in the country of residence, or
6. Non-resident External(NRE) bank account statement in India,
or
7. Certificate of Residence in India or Residential permit issued
by the State Police Authorities, or
8. Registration certificate issued by the Foreigner's Registration
Office showing Indian address, or
9. Visa granted & Copy of appointment letter or contract from
Indian Company & Certificate (in original) of Indian address
issued by the employer.

Note: - In case 'Office Address (of India)' is mentioned in

application made by foreign citizens, then it is mandatory to
provide following documents as proof for office address in
addition to any of the above residence proof:
I. Copy of appointment letter/contract from Indian Company and
II. Certificate (in original) of address in India of applicant issued
by authorized signatory of employer on employer's letter head
mentioning the PAN of the employer and
 III. Copy of PAN card for the PAN mentioned in the employer's
certificate.
Other than Individuals (Including those having no office of their own in India)
Copy of Copy of
1. Certificate of Registration issued in the country where the 1. Certificate of Registration issued in the country where the
applicant is located, duly attested by 'Apostille' (in respect of applicant is located, duly attested by .Apostille. (in respect of the
the countries which are signatories to the Hague Apostille countries which are signatories to the Hague Apostille
Convention of 1961) or by the Indian Embassy or High Convention of 1961) or by the Indian Embassy or High
Commission or Consulate in the country where the applicant is Commission or Consulate in the country where the applicant is
located or authorised officials of overseas branches of located or authorised officials of overseas branches of Scheduled
Scheduled Banks registered in India (in prescribed format), or Banks registered in India (in prescribed format), or
2. Registration certificate issued in India or of approval 2. Registration certificate issued in India or of approval granted
granted to set up office in India by Indian Authorities. to set up office in India by Indian Authorities.