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A permanent account number (PAN) is a ten-character alphanumeric identifier allotted by the Indian Income Tax Department. This is a unique number allotted to tax payer to identify and track details of a particular tax payer.

Table of Contents

1. What is PAN – Permanent Account Number
2. How to read PAN card
3. Requirement of PAN card
4. How to apply for PAN card online / offline
5. Fees for PAN card application
6. Documents required for PAN card
7. How to check the status of PAN application form
8. How to download soft copy of PAN card online
9. How to get Instant PAN through Aadhar Card

What is PAN – Permanent Account Number

A permanent account number (PAN) identifies a particular tax payer with all details like Tax deducted at source (TDS), filing of income tax return, specified financial transactions, tax payment details.

What is e-PAN

e-PAN is virtual Permanent Account Number – PAN Card or PDF/TXT version of PAN card containing details of PAN number, Name of PAN holder, Date of birth/incorporation.

HOW TO READ PAN CARD

A permanent account number (PAN) with 10 digit alpha-numeric can be read as follows:-

• First 3 digits is alphabet runs from AAA to ZZZ
• Fourth character is alphabet represents the status of PAN Card 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
• Fifth character is alphabet represents first character of the PAN holder’s last name/surname.
• Next for 4 digit is number ranging from 0001 to 9999
• Last character is alphabet which is check sum digit

REQUIREMENT OF PAN CARD

Permanent Account Number – PAN is critical document for filing income tax return. There are certain transactions where PAN card is mandatory as follows:

Sale or purchase of a motor vehicle or vehicle other than two wheeled vehicles.

• Opening a bank account
• Applying for credit or debit card.
• Opening of a Demat Account with a depository, participant, custodian of securities or any other person with SEBI
• Payment in cash of an amount exceeding Rs. 50,000 to a hotel or restaurant against bill at any one time.
• Payment in cash of an amount exceeding Rs. 50,000 in connection with travel to any foreign country or payment for purchase of any foreign currency at any one time.
• Payment of an amount exceeding Rs. 50,000 to a Mutual Fund for purchase of its units
• Payment of an amount exceeding Rs. 50,000 to a company or an institution for acquiring debentures or bonds issued by it.
• Payment of an amount exceeding Rs. 50,000 to the Reserve Bank of India for acquiring bonds issued by it.
• Deposits of cash exceeding Rs. 50,000 during any one day with a banking company or a co-operative bank.
• Deposits of cash aggregating to more than Rs. 2,50,000 during the period of 09th November 2016 to 30th December 2016 with a banking company, cooperative bank or post office.
• Payment in cash for an amount exceeding Rs. 50,000 during any one day for purchase of bank drafts or pay orders or banker’s cheques from a banking company or a co-operative bank.

Deposit > Rs 50,000/-

• A time deposit of amount exceeding Rs. 50,000 or aggregating to more than Rs. 5 lakh during a financial year with –
  • a banking company or a co-operative bank
  • a Post Office;
  • a Nidhi referred to in section 406 of the Companies Act, 2013  or
  • a non-banking financial company
• Payment in cash or by way of a bank draft or pay order or banker’s cheque of an amount aggregating to more than Rs. 50,000 in a financial year for one or more pre-paid payment instruments, as defined in the policy guidelines for issuance and operation of pre-paid payment instruments issued by Reserve Bank of India under section 18 of the Payment and Settlement Systems Act, 2007 to a banking company or a co-operative bank or to any other company or institution.
• Payment of an amount aggregating to more than Rs. 50,000 in a financial year as life insurance premium to an insurer
• A contract for sale or purchase of securities (other than shares) for amount exceeding Rs. 1 lakh per transaction
• Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange for amount exceeding Rs. 1 lakh per transaction.
• Sale or purchase of any immovable property for an amount exceeding Rs. 10 lakh or valued by stamp valuation authority referred to in section 50C of the Act at an amount exceeding ten lakh rupees.

• Sale or purchase of goods or services of any nature other than those specified above for an amount exceeding Rs. 2 lakh per transaction.

LINKING PAN WITH AADHAR

It is mandatory to link PAN with Aadharr as specified in section 139AA of Income Tax Act 1961

INTERCHANGEABLE PAN & AADHAR

Finance (No. 2) Act, 2019, has provide for interchangeability of PAN with Aadhar

HOW TO APPLY FOR PAN CARD ONLINE / OFFLINE

Online PAN Card application

Step-1: Apply NSDL PAN by clicking > ‘ONLINE PAN APPLICATION’

Step-2: Select ‘Application Type’ amongst the following options:

• New PAN Card – Indian Citizen Form 49A
• New PAN Card – Foreign Citizen Form 49AA
• Changes or Correction in existing PAN Data or Re-print of PAN card with no change in existing PAN Data

Step-3: Select ‘Category’ amongst the following options:

• Individual
• Hindu-undivided Family (HUF)
• Firm
• Limited Liability Partnership (LLP)
• Company
• Trust
• Body of Individuals (BOI)
• Association of Persons (AOP)
• Artificial Juridical Person
• Local Authority

Step-4: Select and fill up the Name, Date of Birth/Incorporation, Email ID and Mobile number. Tick for submitting data, fill captcha and ‘Submit’. Click on ‘Continue with the PAN Application Form’.

Step-5: Fill up sheet ‘Personal Details’, ‘Contact & Other details’, ‘AO Code’. Lastly, fill up declaration information and submit the data.

Step-6: Review the output of the entire input data. Either correct if required or Proceed with submission. Pay the application fees and acknowledgement sheet will be generated.

Step-7: Take print out of the acknowledgement form. Attach passport size photograph, self-attested documents.

Step-8: Post the documents to NSDL office and mention application number on envelope.

APPLICATION FOR PAN – XXXXXXXXXXXXXXXXX

NSDL e-Governance Infrastructure Limited,
5th Floor, Mantri Sterling, Plot No. 341,
Survey No. 997/8, Model Colony,
Near Deep Bungalow Chowk, Pune – 411016
Tel: 020–27218080

Offline PAN Card application

Step-1: Download PAN application form 49A. Take printout and fill up the PAN application form.

Step-2: Affix 2 passport size photograph and prepare demand draft for payment.

Step-3: Attach self-attested copies of proof of documents to NSDL, Pune centre and same address as mentioned in online application form.

Contact NSDL for PAN application

The following contact options are available for solving query:

• Call PAN/TDS Call Centre at 020 – 27218080
• Fax: 020-27218081
• E-mail us at:
• SMS NSDLPAN < space> 15 digit Acknowledgement No. & send to 57575 to obtain application status
• Write to: INCOME TAX PAN SERVICES UNIT (Managed by NSDL e-Governance Infrastructure Limited), 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8,Model Colony, Near Deep Bungalow Chowk, Pune – 411 016.

Fees for PAN card application

PAN applications submitted Online using physical mode (i.e. Physical documents forwarded to NSDL e-Gov.)

• Dispatch of Physical PAN card within India: In case Communication address is Indian address, the fees is Rs 107/- inclusive of taxes
• Dispatch of Physical PAN card Outside India: In case foreign address is provided as address for communication, the fees is Rs 1017/- inclusive of taxes
• Physical PAN card is not required, the fees is Rs 72/- inclusive of taxes

PAN applications submitted Online through paperless modes (Using DSC & Scanned documents):

• Dispatch of Physical PAN card within India: In case Communication address is Indian address, the fees is Rs 101/- inclusive of taxes
• Dispatch of Physical PAN card Outside India: In case foreign address is provided as address for communication, the fees is Rs 1011/- inclusive of taxes.
• Physical PAN card is not required, the fees is Rs 66/- inclusive of taxes

DOCUMENTS REQUIRED FOR PAN CARD

A resident taxpayer has to furnish the followings:

Document requirements for Individuals & HUF

• Individual applicants needs to share proof of residential address.
• In case the applicant is a minor (i.e. applicant 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.

·       PROOF OF IDENTITY (ANY ONE)

Copy of any of the following documents bearing name of the applicant as mentioned in the application:-

1. Aadhaar Card issued by the Unique Identification Authority of India; or
   1. Elector’s photo identity card; or
   1. Driving License; or
   1. Passport, or
   1. Ration card having photograph of the applicant; or
   1. Arm’s license; or
   1. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or
   1. Pensioner card having photograph of the applicant; or
      1. Central Government Health Scheme Card or Ex-Servicemen Contributory Health Scheme photo card
      1. Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer
      1. Bank certificate in Original on letter head from the branch(alongwith name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant

Notes

1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.
2. 2. For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required is required as proof of identity, address and date of birth.

·       PROOF OF ADDRESS

1. Copy of any of the following documents bearing the address mentioned in the application:-
2. Aadhaar Card issued by the Unique Identification Authority of India; or
3. Elector’s photo identity card; or
4. Driving License; or
5. Passport; or
6. Passport of the spouse; or
7. Post office passbook having address of the applicant; or
8. Latest property tax assessment order; or
9. Domicile certificate issued by the Government; or
10. Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or
11. Property Registration Document; or
12. Copy of following documents of not more than three months old
13. Electricity Bill; or
14. Landline Telephone or Broadband connection bill; or
15. Water Bill; or
16. Consumer gas connection card or book or piped gas bill; or
17. Bank account statement or as per Note 2 ; or
18. Depository account statement; or
19. Credit card statement; or
20. Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer
21. Employer certificate in original

Notes

1. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address.

·       PROOF OF BIRTH

Copy of any of the following documents bearing the name, date, month and year of birth of the applicant as mentioned in the application:-

1. Aadhaar card issued by the Unique Identification Authority of India;or
2. Elector’s photo identity card; or
3. Driving License; or
4. Passport; or
5. Matriculation certificate or Mark sheet of recognized board; or
6. Birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or
7. Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or
8. Domicile certificate issued by the Government; or
9. Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or
10. Pension payment order; or
11. Marriage certificate issued by the Registrar of Marriages; or
12. l. Affidavit sworn before a magistrate stating the date of birth.

Document requirements for Categories other than Individuals & HUF i.e. Firm, BOI, AOP, AOP (Trust), Local Authority, Company, Limited Liability Partnership, Artificial Juridical Person

The followings are list of acceptable documents as proof of identity and address for applicants other than individual and HUF as follows:

·       Having office of their own in India:

1. Company – Copy of certificate of registration issued by Registrar of Companies.
2. Partnership Firm – Copy of certificate of registration issued by Registrar of firms or Copy of Partnership Deed.
3. Limited Liability Partnership (LLP) – Copy of Certificate of Registration issued by the Registrar of LLPs
4. Association of Persons (Trust) – Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.
5. Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person – Copy of Agreement or copy of certificate of registration number 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.

·       Having no office of their own in India:

Company/Firms/Limited Liability Partnership/AOP (Trusts)/AOP/ BOI/Local Authority/Artificial Juridical Person

1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.
2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

How to check the status of PAN application form

PAN Card status tracking through Call / SMS / Online

The status of PAN card can be tracked as per following options:

• Call: Call TIN call-centre on 020-27218080 to track PAN status
• SMS: Send through SMS of 15-digit acknowledgement number of PAN application to ‘57575’
• Online: Status can be verified online at NSDL website.

PAN Card status tracking through acknowledgement number

Step-1: Go to NSDL PAN Status tracking by clicking> “NSDL website”

Step-2: Select ‘PAN-NEW / CHANGE REQUEST’

Step-3: Enter acknowledgement number and submit. The following information is displayed

• Name:
• Category:

Status: Status of PAN number allotment, details of courier and AWB number is mentioned.

How to download soft copy of PAN card online

There 2 options to download soft copy of PAN card as follows:

• Download ePAN using the application acknowledgement number
• Download ePAN using PAN number

Download ePAN using the Acknowledgement number

Soft copy of PAN card can be download online as follows:-

Step-1: Go to NSDL PAN Status tracking by clicking> “DOWNLOAD ePAN CARD”

Step-2: Fill up the PAN ‘Acknowledgment number’, ‘Date of birth / incorporation’. Click on ‘Submit’ after filling captcha. Thereafter, PAN Number in full format along Mobile number, email id & Pin code in masked format will be displayed.

Step-3: Generate OTP. Submit the OTP

Step-4: Click ‘Continue with e-PAN download facility’

Step-5: Make the requisite payment

Step-6: Click on ‘Download e-PAN PDF’ or ‘Download e-PAN XML’

Download ePAN using PAN number

Step-1: Go to NSDL PAN Status tracking by clicking> “DOWNLOAD ePAN CARD”

Step-2: Fill up PAN number and date of birth. Click on ‘Submit’ after filling captcha. Thereafter, PAN Number in full format along Mobile number, email id & Pin code in masked format will be displayed.

Step-3: Generate OTP. Submit the OTP

Step-4: Click ‘Continue with e-PAN download facility’

Step-5: Make the requisite payment

Step-6: Click on ‘Download e-PAN PDF’ or ‘Download e-PAN XML’

How to get Instant PAN through Aadhar Card

Income tax department is providing facility to allot PAN number instantly. This is done through Aadhaar number issued by Unique Identification Authority of India (UIDAI). Aadhar should not linked with any existing PAN for allotment of a new PAN.

Apply Instant PAN

Step-1: Go to Income Tax website, click on “Instant Pan through Aadhar” & thereafter click “Get New PAN”. Click here to reach there> “INSTANT PAN”

Step-2: Fill up Aadhar number, enter captcha and confirm.

Step-3: An OTP will be generated and sent to the registered mobile number. Enter OTP and submit by clicking on ‘Validate aadhar OTP and continue’

Step-4: PAN submission request page will be displayed and click on ‘Submit PAN request’

Step-5: Acknowledgement number will be generated. PAN allotment status can be checked after entering Aadhar number.

Download Instant PAN

Step-1: Go to Income Tax website, click on “Instant Pan through Aadhar” & thereafter click “Check Status of PAN”. Click here to reach there> “DOWNLOAD INSTANT PAN”

Step-2: Fill up Aadhar number, enter captcha and submit.

Step-3: An OTP will be generated and sent to the registered mobile number. Enter OTP and submit.

Step-4: New page will be opened to check PAN allotment status. Status will be displayed if PAN is allotted or not.

Step-5: If the PAN is allotted, e-PAN can be downloaded in PDF format.

Important Note: The PDF file is password protected. Enter date of birth or date of incorporation in “DDMMYYYY” format to open the file.

Also read:

• Depreciation Income Tax
• Depreciation Companies Act
• Cost Inflation Index
• Tax Deducted at Source – TDS
• Download TAN Allotment
• How to view/download FORM 26AS
• TRACES – Install Emsigner
• AADHAAR CARD – ORDER PVC AADHAR CARD