Every taxpayer in India is asked at least one specific detail when filing their tax return – what is his/her PAN Card number? what is PAN Card Application Forms? PAN, which stands for Permanent Account Number, is a unique number allotted to every individual who applies for it. The card which is issued containing the number and identity details of the individual is called the PAN Card. The PAN card number is a mandatory requirement for filing tax returns and also for making financial transactions. The PAN number search identifies the individual for taxation purposes and it contains all the relevant financial data of the individual in its storage. How often have you been asked to submit your PAN details? Common examples are when you open a bank account, when you file your tax or conducting any finance related activity. Knowing your PAN number is therefore a priority for many aspects of your financial life. So, here is all about PAN Card:
What is the PAN Card?
A PAN card is a card issued under the Income Tax Act, 1961 and it contains a unique 10-digit alphanumeric code. This code is computer-generated and is unique to for every card holder.
Who can avail a PAN Card?
The PAN Card is not only issued to individuals. Companies and
partnership firms can also avail a PAN Card and it becomes mandatory for such
entities to have a PAN number when they are filing their income tax returns.
Even in case of individuals, minors, students and Non-Resident Indians can also
apply PAN Card online. Only for Proprietary concerns no need to apply for PAN
Card because this business runs on Proprietor’s PAN card.
History of PAN Card in India
Before PAN Card was introduced in India, (General Index
Register) GIR came into existence. It was a manual system which was unique to
the assessing officer’s ward/circle which also resulted in errors and
miscalculations. However, GIR was not unique to the individual at country
level. In the year 1972, the concept of Permanent Account Number (old series)
was first introduced by the Government of India and was made statutory under
the section 139A of the Income Tax Act, 1961 with effect from 1st April 1976.
Different blocks of PAN were allotted to each Commissioner by
the Board and Commissioners were responsible for allotment of PAN to the
taxpayers under various assessing officers. Allotment of PAN Card was made
manually initially, and to avoid duplication, each ward/circle was provided
with a certain set of numbers. But Government of India abandoned this process
due to various problems associated with it.
The PAN under old series faced various problems and eventually
could not meet the desired objectives because of the following reasons:
There was manual database maintained to check the allotment of
multiple PANs to taxpayer which is not accessible at a point of time.
Non-structured database under computerized system – there are no
few columns which are – Name, Address, Status and Designation of Assessing
Absence of centralized authority who could issue the PAN Cards,
resulting in the possibility that same number to different individuals in the other
part of the country.
There was no permanent number for the taxpayers which ultimately
resulted in the change in PAN number with the address of the cardholder.
To avoid this risk, Government of India took the next step by introducing new series of PAN card. Section 139A of Income Tax Act was amended with the effect from 01.07.1995 to enable the allotment of PAN under the new series to persons residing in the areas notified by the Board. Also, applications for allotment of PAN under the new series were made mandatory in Delhi, Mumbai, and Chennai with effect from 01.06.1996 and in the rest of country from 11.02.1998.
Application Process – Online or Offline
A PAN Card can be applied for in two ways. One can apply online for pan card through the popular online pan card application process or alternately, the offline mode of PAN card application may also be used. In the following paras we are going to discuss the methods you can use to apply for and get a PAN card.
PAN Card Online Application forms Process
Follow below step by step guide
when applying for the PAN Card using the online mode of application and PAN
Step 1: Visit the relevant website of NSDL or UTIITSL for online application for PAN Card.
Step 2: On the website select the option ‘New PAN’ on the home pages.
Step 3: There is a new PAN Card Form 49A which should be selected for individuals whether they are Indian Citizens, NRE/NRI or OCI Individuals.
Step 4: This form should be filled with the individual’s details.
Step 5: The applicant would also be required to pay the processing fee online which is Rs. 110 (Rs. 93.00 + 18% Goods & Service Tax) after submitting the form to initiate processing of the form.
Step 6: The final page which is generated after paying the fees and submitting the filled out PAN Form 49A contains the 15-digit acknowledgement number.
Step 7: The acknowledgement form should be sent to the NSDL PAN office by courier within 15 days of online submission of Form 49A along with the concerned documents.
Step 8: After the acknowledgement form is couriered to the NSDL office, PAN no. verification is done and the Card is generated after the NSDL PAN verification. The physical PAN card is sent to the customer’s address as mentioned in the form within a period of 15 days.
Offline PAN Card Application forms Process
Applying for the PAN Card can
also be done offline at any district level PAN agency.
Download the PAN card application form
from the NSDL or UTIISL websites or collect a copy from UTIISL agents.
Fill in the form and attach supporting
documents (proof of identity, address and photographs)
Submit the form and documents to the
NSDL office along with the processing fee.
The PAN card will be sent to the address
mentioned in the form within 15 working days.
PAN Card Application Forms
People can apply for a PAN card by filling Form 49A or Form
49AA. In case of Indian individuals/entities, form 49A is filled where as in
case of foreigners, PAN card form 49AA is to be filled. Although PAN card for
minors and students can also apply by filling PAN card form 49A. Both forms are
available online as well as offline. The components of both forms are as
follows – Assessing Officer Code (AO Code), name, address, date of birth,
mobile number and email id, Aadhaar number, etc. In the end, the applicant has
to sign the declaration and send it along with the self-attested copies of
document proofs to TIN-NSDL’s office.
While availing a PAN Card, some key documents are also required along with the PAN Card application form or the acknowledgement form for PAN card verification process. The requirement of documents varies greatly depending on the applicant. Key documents which are required along with the PAN application form when individuals or other entities apply for a PAN card. Find below the list of documents required for PAN Card:
Required documents for an individual applicant:
Identity Proof which can be a copy of any one among the following:
Identity Proof which can be a copy of any one among the following:
Any govt. issued ID – Aadhar, DL, Voter ID, etc.
Pensioner Card which contains the applicant’s photograph
A photo ID card which is issued by Central Government, State Government or a Public Sector Undertaking
Central Government’s Health Scheme Card or Ex-Servicemen’s Contributory Health Scheme Photo Card
An original bank certificate which is issued on the bank’s letterhead from the branch of the bank and attested by the issuing officer. Such a certificate should contain an attested photograph of the applicant along with the bank account number.
An address proof which can be a copy of any one of the following:
Electricity, landline or broadband connection bill
Postpaid mobile phone bill
LPG or piped gas connection bill or Gas Connection book
Bank account statement
Credit card statement
Deposit account statement
Post Office account Passbook
Voter’s ID Card
Property registration document
Domicile certificate issued by the Indian Government
Original certificate from the employer provided that the employer is a reputed public or private corporation
Date of birth proof which can be a copy of any one of the following:
Birth certificate which is issued by the Municipal Authority or any authorized authority
Pension Payment order
Marriage certificate issued by Registrar of Marriages
Domicile certificate issued by the Indian Government
An affidavit sworn before a magistrate stating the applicant’s date of birth
For a Hindu Undivided Family (HUF)
affidavit issued by the Karta of the HUF stating the name, address and the
father’s name of every coparcener as on the date on which the application
proof, address proof and date of birth proof as in case of an individual
for the Karta of the HUF.
For a company
registered in India
A copy of the Certificate of
Registration issued by the Registrar of Companies.
For firms and
Limited Liability Partnerships formed or registered in India
A copy of the Certificate of
Registration issued by the Registrar of Firms or Limited Liability
A copy of the Partnership Deed.
formed or registered in India
Copy of Trust Deed or a copy of the
Certificate of Registration Number issued by a Charity Commissioner.
For an Association of Persons
Copy of Agreement/Certificate of Registration Number from Registrar of Co-operative Society or Charity Commissioner or other competent authority or any document issued by the Central/State Government which shows identity and address of applicant.
individuals who are not Indian Citizens
A proof of identity which can be any one
of the following:
Copy of PIO card issued by the
Copy of OCI Card issued by the
Copy of other national or
citizenship Identification Number or TIN attested by applicable ‘Apostille’,
Indian Embassy, High Commission or Consulate where the applicant is based.
Address proof can be any one of the following:
Copy of PIO card issued by the Indian Government
Copy of OCI Card issued by the Indian Government
Copy of other national or citizenship Identification Number or TIN attested by relevant ‘Apostille’, Indian Embassy, High Commission or Consulate
Copy of bank statement of the residential country
Copy of NRE bank statement in India
Copy of resident certificate or Residential permit
Copy of registration certificate issued by FRO
Copy of VISA granted and appointment letter from any Indian company
How to apply for a duplicate PAN card if you have
lost your original PAN Card?
In case you have lost your PAN card, you can apply for a
duplicate PAN Card online as well as offline. TIN-NSDL and UTIITSL allow people
to fill the form and make the payment online for a duplicate copy of your PAN
card. Here’s how you can do it:
Go to TIN-NSDL or UTIITSL website and
apply for a duplicate copy of your PAN card.
Fill the form 49A in case of Indian
citizen and Form 49-AA in case of foreigners.
Make the payment online.
take the print out of your form and send it to: Income Tax PAN Services
Unit, 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
You will receive your PAN card in next
PAN Card Types
Since a PAN Card can be availed by both individuals and
entities, different types of PAN Cards need to be applied through different
variants of Form 49 that are issued by the government. Here are the different
types of PAN Cards and the different Forms used for availing the same.
PAN Card for
This is the most common variant of the PAN Card that is issued
to individuals. This card is applied through Form 49A available online through
the NSDL and UTIITSL websites. Individuals include any resident Indian
including minors and students as they are also eligible for a PAN card. In the
case of individual forth alphabet of the PAN of P.
PAN Card for
Non-Resident Individuals or Persons of Indian Origin
NRIs and PIOs can avail a PAN
Card for the purpose of taxation in India. They too would have to submit Form
49A for availing this card.
PAN Card for
foreign entities paying tax in India
Firms or corporates which are registered outside India but pay
tax in India by virtue of their business operations conducted in India can also
avail a PAN Card. They would have to fill and submit Form 49AA as part of the PAN card application process.
PAN Card for
OCI and NRE
Overseas Citizens of India and
Non Resident Entities can also apply for a PAN Card. The relevant form which should
be filled out by them when applying for the PAN card is Form 49AA.
PAN Card for
Firms and corporate entities
registered as well as working in India can also apply for a PAN Card for their
financial and tax-related transactions. In this case the fourth alphabet of PAN
Card is C.
Structure of PAN Card – PAN Card Details
A PAN card contains some very basic information which also
qualifies it as an identity and an age proof when complying with the Know Your
Customer (KYC) guidelines. The details contained in the card are:-
of the cardholder– the primary and the most noticeable detail on the PAN
Card is the name of the cardholder. In case of an individual, it is the
individual’s name, in case of a company, the registered name of the company
and in case of a partnership firm, the name of the firm is mentioned on
the PAN Card.
of the father of the cardholder– this is applicable in case of individual
cardholders. The name of the father of the cardholder is mentioned beneath
the name of the individual.
of birth– the cardholder’s date of birth is mentioned beneath the name of
the father in case of an individual’s PAN card. This detail acts as the
date of birth proof of the cardholder. In case of companies and
partnership firms, their date of registration is mentioned in this field.
Number– the next and the most important content of the card is the PAN
number or the Permanent Account Number. The PAN number is unique to every
person/entity holding the card and it contains some key information. The
number is generated based on the details provided by the entity. It is a 10-letter
alpha-numeric number and each character represents information. Such
information is as follows:
three letters– these three letters are purely alphabetical in nature and
contain three letters of the alphabet from A to Z.
letter –the fourth character of the PAN number represents the category of
tax payer the entity is. The various entities and their respective
characters are as follows:
A – Association of Persons
B – Body of Individuals
C – Company
F – Firms
G – Government
H – Hindu Undivided Family
L – Local Authority
J – Artificial Judicial Person
P – Individual
T – Association of Persons for a Trust
Fifth letter– the fifth letter is the
first letter of the individual’s surname
letters– remaining characters are random. The first 4 characters are
numbers while the last one is an alphabet.
of the individual– the last detail on the PAN card is the signature of the
individual. As such, a PAN Card also acts as a proof of the individual’s
signature required for various financial transactions.
of the individual – the photograph of the cardholder is also present
in the lower right hand side of the PAN Card which makes the card eligible
to act as a photo identity proof of the individual. In case of companies
and firms, no photograph is present on the card.
PAN Card – Advantages
The key uses of a PAN Card can
be illustrated as follows:
For filing tax returns –
Individuals and entities (companies, partnership firms, HUFs, etc.) are
required to quote their PAN numbers whenever they file a tax return. This
is a mandatory requirement. If there is no PAN card, individuals and
entities would be required to pay a flat tax of 30% on their earning
irrespective of the income-tax bracket they might fall in. So, for the
purpose of taxation, a PAN number is required and one can check PAN card
status by PAN number
of business – companies, partnership firms,
Hindu Undivided Families or other entities who seek registration of their
businesses cannot do so if they do not have a PAN number to quote in the
For conducting financial transactions – A
host of financial transactions can be done only if the PAN card no. of the
individual/entity is available. Some common transactions facilitated by
the PAN card include sale or purchase of any immovable property the value
of which is Rs.5 lakhs and above, sale or purchase of any vehicle except a
two-wheeler, depositing any amount higher than Rs.50,000 in a bank, buying
bonds valued at Rs.50,000 or above, remitting funds outside India, travel
expenses made for travelling overseas if such expenses are in excess of
Rs.25,000, buying mutual fund schemes, buying insurance policies or shares
valued at Rs.50,000 and above, etc.
For availing utility connections –
In many instances when utilities like a post-paid mobile phone connection,
LPG connection, electricity connection, internet connection, etc. are
required, a PAN card comes in handy. However, it is always recommended
that you use alternate ID proof such as DL, Voter ID card, etc. if
For opening a bank account –
Nowadays the bank’s Know Your Customer (KYC) norms have become quite
stringent and the PAN card is a primary requirement, banks carry out their
individual number verification when opening a bank account.
PAN Card tracking/PAN Card Enquiry / PAN Card Online
Know your PAN status – One can track PAN Card status online after the applicant
has applied for it. The PAN Card application status can be tracked where the
PAN status shows whether the card has been issued or not or if it is currently
in transit. The applicant can check PAN Card status or check UTI PAN card
status/NSDL PAN card status on the respective websites. The UTI PAN Card status
is available on UTIITSL and the NSDL PAN status is available on the NSDL
website and both show the respective PAN application statuses. The status of
PAN Card can thus be tracked online and one can figure out the online PAN Card
status by name and date of birth entered in the websites.
PAN Card Online Status Check
After getting your PAN card or while having PAN Card if you want to check whether your details on your PAN Card and with Income Tax Department are correct or not. You can check and verify the details by using the Online PAN Verification facility, one can know/verify the Permanent Account Number (PAN). This facility is referred to as “PAN Verification” or “Know Your PAN”. You can check this on the Income Tax Department official website which is www.incometaxefiling.gov.in. or simply clicking on the link. Follow these simple steps for PAN Card online Status Check
On your browser open this link. Below screen will be opened.
You have to provide the few details like: –
Permanent Account Number
Date of Birth
Then press submit button. If
your all details of are matched with the Income Tax Department the following
screen will be appear, which means all the details on your PAN card and with
the Income Tax Department are correct: –
Frequently Asked Questions:
How do I apply for a PAN Card?
A. You can apply for a PAN card both online as well as offline. You
can apply for a PAN online by either visiting the TIN NSDL website or through
the UTIITSL website. You can apply for PAN Offline by visiting a PAN centre.
Where do I get the PAN application form?
A. You will get the PAN application form at the PAN centre.
Alternatively, you can download PAN application form 49A or 49AA online from
TIN NSDL website.
Are there any charges that I would have to pay for the PAN Card application
A. You do not have to pay any charge for PAN card application
form. However, a charge of Rs 110/- has to be paid by applicants residing in
India and Rs 1020 by those residing outside India for PAN card.
Where should the PAN Card application form be submitted?
A. The PAN card application form has to be sent to:
PAN Services Unit,
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
When I submit Form 49A for PAN Card, what are the charges that I have to bear?
A. All applicants residing in India have to pay a fee of Rs 110/-
and those residing outside India have to pay a fee of Rs 1020/-.
it necessary to furnish 2 photos for the application?
A. Yes, you have to submit two photographs for your PAN
What is the application process for individuals who are unable to sign?
A. The application procedure for individuals who can sign as
well as those who cannot sign is the same. The applicant just has to provide
his thumb impression instead of the signature.
How can I change the photograph on my PAN Card?
A. In order to change any detail in your PAN card, you have
to fill the PAN card correction form.
Can minor apply for a PAN card?
A. Yes, minors can apply for PAN card as well. They can avail
a number of facilities by furnishing their PAN at relevant offices.
How long does it take to get a PAN card?
A. The complete process takes around 45 days, i.e. your
application for PAN and the day when your PAN card reaches your residential
address. However, in some cases, the timeframe may increase.
Why is it necessary to have PAN?
A. You will not be able to file your ITR if you do not
present your PAN. All bank accounts not linked with PAN will be deactivated
soon. Also, it is necessary to furnish PAN for making cash transactions above
How does Income Tax Department ensure that PAN is quoted on transactions
A. IT Department has given statutory directions to entities
receiving financial documents to ensure that PAN is mentioned on the document
wherever mandatory otherwise the document is deemed incomplete.
father’s name compulsory for female applicants (including
A. Female applicants have to mention their Father’s name in
the PAN application form whether they are unmarried, married, divorced or
Who can apply on behalf of a minor, mentally challenged and wards of court?
A. According to the Section 160 of the Income Tax Act, 1961,
a representative assessee can represent a minor, mentally challenged and wards
of court. In such cases, following information should be provided:
Details of the minor, lunatic, idiot,
mentally retarded, wards of court, etc.
Details of representative assessee has
to be provided in item 14 of the PAN application form
Why should I have the PAN card even if I am a foreigner?
A. An individual carrying out business in India, be it an
Indian or a foreign national, needs to pay taxes and in order to pay taxes, one
needs to have a PAN card. Also, PAN card has been made mandatory for buying
high value assets in India.
Are there any fees to be paid while submitting the form for “Request for New
PAN Card or/and Changes or Correction in PAN data”?
A. Whether the PAN application is for a new PAN card or
changes or correction in the existing card, applicants residing in India have
to pay a fee of Rs 110/- whereas those residing outside India have to pay a fee
of Rs 1020/-.