Documents to be submitted as Proof of Identity and Address by

IndividuaI
who is Citizen of India Iocated in India at the time of appIication for PAN
Proof of
Identity
Copy of any of the foIIowing:
1 School leaving certificate
2 Matriculation certificate
3 Degree of a recognised educational institution
4 Depository account statement
5 Credit card statement
6 Bank account statement/ bank pass book
7 Water bill
8 Ration card
9 Property tax assessment order
10 Passport
11 Voters dentity Card
12 Driving License
13
Certificate of identity signed by Member of Parliament or Member of
Legislative Assembly or Municipal Councilor or Gazetted Officer.
Proof of
Address
Copy of any of the foIIowing
1 Electricity bill*
2 Telephone bill*
3 Depository account statement*
4 Credit card statement*
5 Bank account statement/bank pass book*
6 Rent receipt*
7 Employer certificate*
8 Passport
9 Voters dentity card
10 Property tax assessment order
11 Driving License
12 Ration card
13
Certificate of address signed by Member of Parliament or Member of
Legislative Assembly or Municipal Councilor or Gazetted Officer.
* documents submitted as proof of address for serial numbers 1 to 7 should not be
more than six months old from the date of application.
f the applicant is a minor (i.e. below 18 years of age at the time of application), any
of the documents as per the lists specified below of any of the parents/ guardian of
such minor shall be deemed to be the proof of identity and address of the applicant.

PAN - LEGAL FRAMEWORK
The legal authority for allotment and use of the new series of PAN is derived from
PAN, e.g, who is required to apply for PAN, who else can apply for PAN, who will
allot PAN, transactions where PAN is required to be quoted, use of PAN in TDS
certificates and TDS returns, that one person can have only one PAN and the manner
of applying for PAN.
1962. This rule, amended in 2003, also specifies the copies of documents required to
be submitted along with the PAN application as proof of identity and address of the
PAN applicant.
entering into specified transactions/activities. Persons who do not have PAN are
the persons to whom section 139A does not apply. These are persons who have
Govt./State Govt. and Consular offices, where they are payers.
provisions of section 139A.
Section 139A of the ncome-tax Act, 1961. This section lays down the framework for
The manner of applying for PAN is laid down in Rule 114 of the ncome-tax Rules,
Rule 114B lists down the documents in which PAN is required to be quoted while
exempted from quoting PAN on furnishing a declaration in Form 60. Rule 114C lists
agricultural income by furnishing declaration in Form 61, non-residents, and Central
Penalty of Rs.10,000/- is imposable u/s 272B for failure to comply with the


Who musL have a An?
l All exlsLlng assesses or Laxpayers or persons who are requlred Lo furnlsh a reLurn of lncome even on
behalf of oLhers musL
obLaln An
ll Any person carrylng on any buslness or professlon whose LoLal sales Lurnover or gross recelpLs are or
ls llkely Lo exceed flve
lakh rupees ln any prevlous year
lll Any person who lnLends Lo enLer lnLo flnanclal LransacLlon where quoLlng An ls mandaLory musL
also obLaln An
lv 1he Assesslng Cfflcer may alloL An Lo any person elLher on hls own or on a speclflc requesL from
such person
Where Lo apply for An?
ln order Lo lmprove An relaLed servlces Lhe lncome 1ax deparLmenL has auLhorlzed u1l lnvesLor
Servlces LLd (u1llSL) Lo seL up
and manage l1 An Servlce CenLers ln all clLles or Lowns where Lhere ls an lncome 1ax offlce and
naLlonal SecurlLles ueposlLory
LlmlLed (nSuL) Lo dlspense An servlces from 1ln laclllLaLlon CenLers lor convenlence of An
appllcanLs ln blg clLles u1llSL has
seL up more Lhan one l1 An Servlce CenLer and llkewlse Lhere are more Lhan one 1ln laclllLaLlon
CenLers
An appllcaLlon should be made only on lorm 49A A An appllcaLlon (lorm 49A) can be downloaded
from Lhe webslLe of lncome 1ax deparLmenL or u1llSL or nSuL
(wwwlncomeLaxlndlagovlnwwwuLllslcoln orLlnnsdlcom)
Can an appllcaLlon for An be made Lhrough lnLerneL?
appllcaLlon for fresh alloLmenL of An can be made Lhrough lnLerneL lurLher requesLs for changes or
correcLlon ln An daLa
or requesL for reprlnL of An card (for an exlsLlng An) may also be made Lhrough lnLerneL Cnllne
appllcaLlon can be made elLher
Lhrough Lhe porLal of nSuL (hLLps//LlnLlnnsdlcom/pan/lndexhLml ) or porLal of u1l1SL
(hLLp//wwwuLlLslcoln/uLlLsl/uLl/newapp/newpanappllcaLlon[sp ) 1he charges for applylng for An
onllne are Lhe same le 8s
94 (lncludlng servlce Lax) for lndlan communlcaLlon address and 8s744 (lncludlng servlce Lax) for forelgn
communlcaLlon
address le Lhere are no addlLlonal charges aymenL of appllcaLlon fee can be made Lhrough
credlL/deblL card or neLbanklng
Cnce Lhe appllcaLlon and paymenL ls accepLed Lhe appllcanL ls requlred Lo send Lhe supporLlng
documenLs Lhrough courler/posL Lo
nSuL/u1l1SL
WhaL documenLs and lnformaLlon have Lo be submlLLed
along wlLh Lhe appllcaLlon for lorm 49A?
a lndlvldual appllcanLs wlll have Lo afflx one recenL coloured phoLograph (SLamp Slze 33 cms x 23
cms) on lorm 49A
b Any one documenL llsLed ln 8ule 114 musL be supplled as proof of ldenLlLy and Address and
c ueslgnaLlon and code of Lhe concerned Assesslng Cfflcer of lncome 1ax deparLmenL wlll have Lo be
menLloned ln lorm 49A
Why ls lL necessary 1o Pave An?
lL ls mandaLory Lo quoLe An on reLurn of lncome all correspondence wlLh any lncome Lax
auLhorlLy lrom 1 !anuary 2003 lL wlll
be mandaLory Lo quoLe An on challans for any paymenLs due Lo lncome 1ax ueparLmenL
lL ls also compulsory Lo quoLe An ln all documenLs perLalnlng Lo Lhe followlng flnanclal
LransacLlons
(a) sale or purchase of any lmmovable properLy valued aL flve lakh rupees or more
(b) sale or purchase of a moLor vehlcle or vehlcle Lhe sale or purchase of a moLor vehlcle or
vehlcle does noL lnclude Lwo
wheeled vehlcles lncluslve of any deLachable sldecar havlng an exLra wheel aLLached Lo Lhe
moLor vehlcle
(c) a Llme deposlL exceedlng flfLy Lhousand rupees wlLh a banklng company
(d) a deposlL exceedlng flfLy Lhousand rupees ln any accounL wlLh osL Cfflce Savlngs 8ank
(e) a conLracL of a value exceedlng one lakh rupees for sale or purchase of securlLles
(f) openlng a bank accounL
(g) maklng an appllcaLlon for lnsLallaLlon of a Lelephone connecLlon (lncludlng a cellular
Lelephone connecLlon)
(h) paymenL Lo hoLels and resLauranLs agalnsL Lhelr bllls for an amounL exceedlng LwenLyflve
Lhousand rupees aL any one Llme
(l) paymenL ln cash for purchase of bank drafLs or pay orders or banker's cheques for an
amounL aggregaLlng flfLy Lhousand
rupees or more durlng any one day
([) deposlL ln cash aggregaLlng flfLy Lhousand rupees or more wlLh a bank durlng any one day
(k) paymenL ln cash ln connecLlon wlLh Lravel Lo any forelgn counLry of an amounL exceedlng
LwenLyflve Lhousand rupees aL any one Llme
lncome 1ax AcL 1961


SecLlon 139A L8MAnLn1 ACCCun1 nuM8L8


(1) Lvery person (l) lf hls LoLal lncome or Lhe LoLal lncome of any oLher person ln respecL of
whlch he ls assessable under Lhls AcL durlng any prevlous year exceeded Lhe maxlmum amounL
whlch ls noL chargeable Lo lncomeLax or

(ll) Carrylng on any buslness or professlon whose LoLal sales Lurnover or gross recelpLs are or ls
llkely Lo exceed flve lakh rupees ln any prevlous year or

(lll) Who ls requlred Lo furnlsh a reLurn of lncome under subsecLlon (4A) of secLlon 139 and
who has noL been alloLLed a permanenL accounL number shall wlLhln such Llme as may be
prescrlbed apply Lo Lhe Assesslng Cfflcer for Lhe alloLmenL of a permanenL accounL number
(2) 1he Assesslng Cfflcer may also alloL Lo any oLher person by whom Lax ls payable a
permanenL accounL number

(3) Any person noL falllng under subsecLlon (1) or subsecLlon (2) may apply Lo Lhe Assesslng
Cfflcer for Lhe alloLmenL of a permanenL accounL number and Lhere upon Lhe Assesslng
Cfflcer shall alloL a permanenL accounL number Lo such person forLhwlLh

(4) lor Lhe purpose of alloLmenL of permanenL accounL numbers under Lhe new serles Lhe
8oard may by noLlflcaLlon ln Lhe Cfflclal CazeLLe speclfy Lhe daLe from whlch Lhe persons
referred Lo ln subsecLlons (1) and (2) and oLher persons who have been alloLLed permanenL
accounL numbers and resldlng ln a place Lo be speclfled ln such noLlflcaLlon shall wlLhln such
Llme as may be speclfled apply Lo Lhe Assesslng Cfflcer for Lhe alloLmenL of a permanenL
accounL number under Lhe new serles and upon alloLmenL of such permanenL accounL number
Lo a person Lhe permanenL accounL number lf any alloLLed Lo hlm earller shall cease Lo have
effecL

rovlded LhaL Lhe persons Lo whom permanenL accounL number under Lhe new serles has
already been alloLLed shall noL apply for such number agaln

(3) Lvery person shall (a) CuoLe such number ln all hls reLurns Lo or correspondence wlLh any
lncomeLax auLhorlLy

(b) CuoLe such number ln all challans for Lhe paymenL of any sum due under Lhls AcL

(c) CuoLe such number ln all documenLs perLalnlng Lo such LransacLlons as may be prescrlbed
by Lhe 8oard ln Lhe lnLeresLs of Lhe 8evenue and enLered lnLo by hlm

rovlded LhaL Lhe 8oard may prescrlbe dlfferenL daLes for dlfferenL LransacLlons or class of
LransacLlons or for dlfferenL class of persons

rovlded furLher LhaL a person shall quoLe Ceneral lndex 8eglsLer number Lll such Llme
ermanenL AccounL number ls noL alloLLed Lo such person

(d) lnLlmaLe Lhe Assesslng Cfflcer any change ln hls address or ln Lhe name and naLure of hls
buslness on Lhe basls of whlch Lhe permanenL accounL number was alloLLed Lo hlm

(6) Lvery person recelvlng any documenL relaLlng Lo a LransacLlon prescrlbed under clause (c) of
subsecLlon (3) shall ensure LhaL Lhe permanenL accounL number or Lhe Ceneral lndex 8eglsLer
number has been duly quoLed ln Lhe documenL

(7) no person who has already been alloLLed a permanenL accounL number under Lhe new
serles shall apply obLaln or possess anoLher permanenL accounL number

(8) 1he 8oard may make rules provldlng for (a) 1he form and Lhe manner ln whlch an
appllcaLlon may be made for Lhe alloLmenL of a permanenL accounL number and Lhe parLlculars
whlch such appllcaLlon shall conLaln

(b) 1he caLegorles of LransacLlons ln relaLlon Lo whlch permanenL accounL numbers or Lhe
Ceneral lndex 8eglsLer number shall be quoLed by every person ln Lhe documenLs perLalnlng Lo
such LransacLlons

(c) 1he caLegorles of documenLs perLalnlng Lo buslness or professlon ln whlch such numbers
shall be quoLed by every person

(d) Class or classes of person Lo whom Lhe provlslons of Lhls secLlon shall noL apply

(e) 1he form ln whlch Lhe person who has noL been alloLLed a ermanenL AccounL number or
who does noL have Ceneral lndex 8eglsLer number shall make hls declaraLlon

(f) 1he manner ln whlch Lhe ermanenL AccounL number or Lhe Ceneral lndex 8eglsLer number
shall be quoLed ln respecL of Lhe caLegorles of LransacLlons referred Lo ln clause (c)

(g) 1he Llme and Lhe mmanner ln whlch Lhe LransacLlons referred Lo ln clause (c) shall be
lnLlmaLed Lop Lhe prescrlbed auLhorlLy

LxplanaLlon lor Lhe purposes of Lhls secLlon (a) Assesslng Cfflcer lncludes an lncomeLax
auLhorlLy who ls asslgned Lhe duLy of alloLLlng permanenL accounL numbers

(b) ermanenL accounL number means a number whlch Lhe Assesslng Cfflcer may alloL Lo any
person for Lhe purpose of ldenLlflcaLlon and lncludes a permanenL accounL number alloLLed
under Lhe new serles

(c) ermanenL accounL number under Lhe new serles means a permanenL accounL number
havlng Len alphanumerlc characLers and lssued ln Lhe form of a lamlnaLed card 1438/1466

(d) Ceneral lndex 8eglsLer number means a number glven by an Assesslng Cfflcer Lo an
assessee ln Lhe Ceneral lndex 8eglsLer malnLalned by hlm and conLalnlng Lhe deslgnaLlon and
parLlculars of Lhe ward or clrcle or range of Lhe Assesslng Cfflcer