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PAN Card (Permanent Account Number Card)

The term PAN Card full form stands for Permanent Account Number Card. It is a ten character alpha-numerical identification card issued by the Income Tax Department in India to anyone who applies for it. The PAN is a unique identification card issued to all the judicial entities which are identifiable under the Income Tax Act of 1961. The PAN Card acts as an important documentary proof which can be used for identification purpose.

PAN was introduced to enhance the links between different documents like payment of taxes, evaluation, tax demands and arrears. PAN was implemented to promote simple access and matching of information related to investment. The two authorized organization NSDL e-Governance Infrastructure Limited (NSDL e-gov) and UTI Infrastructure Technology and Services Limited (UTIITSL) are the Income Tax Department for accepting the application for PAN. Any applicant who doesn't have PAN card, he/she must register through one of these agencies. PAN card was introduced in the year 1972 under section 139A of the Income Tax Act 1961. After that PAN card was made obligatory in the year 1976 to all the tax paying applicants.

PAN Card Offices/Centres State Wise

Permanent Account Number (PAN) Card

The PAN system of identification is a computer-based system that assigns a unique identification number to every tax-paying Indian entity.

Using this technique, all the tax-related information of a person will be recorded against a single PAN number which usually acts as a primary key for storing information. The stored information can be shared across the nation and hence two people can't have the same PAN.

The PAN Card can be issued to both Indian residents as well as to foreign nationals (read as investors) who hold a valid visa. One should note that the mere issue of PAN Card cannot be used as a proof for securing Indian Citizenship.

Quoting of PAN Card number is a must for filing the income tax returns yearly. The card is issued to those who usually pay tax. Apart from individuals, it is issued to companies, partnership firms, Hindu Undivided Family (HUF), minors, students and so on.

The PAN is a number, whereas PAN Card is a physical card which will consist of the Permanent Account Number (PAN), Name of the Individual, Date of Birth, Father’s Name, Photograph, Digital Signature of the holder.

PAN Card is a lifetime document and it remains unaffected due to change in residential address. Know the process to get the Pan Card within 2 days.

Who must Apply for PAN card?

  • PAN must be obtained by taxpayers or all the individuals who are providing a return of their income.
  • PAN must be obtained by the self-employed profession or Businessmen whose annual income is Rs 5 lac or above.
  • PAN must be obtained by the applicant who is willing to enter the financial transaction.
  • PAN must be obtained by the applicant who want to make a new bank account, driving license, making any two-wheeler or four-wheeler purchases, opening a Demat account etc
  • PAN card is must be obtained by the charitable trust who is required to provide return under the section 139A
  • An applicant who is eligible to receive any amount/income after the deduction of tax.
  • Applicants who are enrolled under the Central Sales Tax Act or the General Sales Tax Law.
  • An applicant who release invoices under the rule 57AE registered with Central Excise Rules 1944.
  • An applicant who is working in excise duty has to obtain PAN card to pay for his excise goods.
  • An applicant who is involved in import/export sector is required to obtain PAN card to maintain his/her Import/Export code.

Who Issues PAN Card?

The Income Tax Department in India will issue the PAN card with the help from authorized district-level PAN agencies like UTI Infrastructure Technology and Services Limited and National Securities Depository Limited (NSDL). Accordingly, there are various PAN centers and TIN-Facilitation Centers located across the length and breadth of the country providing easy accessibility for individuals to get their respective PAN cards.

The process of issuing of PAN works on PPP (Public-Private Partnership) model and this is done to maintain competent, austerity and efficacy of the PAN applications.

PAN Card Eligibility

In India, PAN card is issued to everyone whoever pays tax be it individuals, companies, students, minors, Hindu Undivided Family, limited liability partnership, the association of person (s), trust, artificial juridical person, local authority, partnership firms, non-residents and so on.

Documents Required for PAN Card

At the time of applying for PAN card, some of the essential documents should be submitted along with the PAN card application form (Form 49A or Form 49AA) or the acknowledgment form (in case of online application). The list of required documents usually varies based on the applicant.

For Individual Applicants

  • Identity Proof of any one of the following:
  • Aadhaar Card
  • Driving License
  • Election Voter ID
  • Any photo ID card, issued by State or Central Government or a Public Sector Undertaking
  • Arm’s License
  • Original bank certificate issued by the bank with the bank’s letterhead from the respective branch of the bank where the individual holds an account. Such a certificate should be attested by the issuing officer and include an attested photograph of the applicant along with the bank account number.

Address Proof of the applicant (any one of the following)

  • Bank account statement
  • Postpaid mobile phone bill
  • Electricity bill
  • Phone or broadband connection bill
  • Credit Card statement
  • LPG or piped gas connection bill
  • Gas connection bill
  • Passport
  • Post office account passbook
  • Deposit account statement
  • Driving License
  • Voter’s ID card
  • Aadhaar Card
  • Property registration document
  • Domicile certificate issued by the Indian Government
  • Original certificate from the employer (if employer is a reputed private or private corporation)

Date of Birth Proof (any one of the following)

  • Passport
  • Matriculation Certificate
  • Birth Certificate issued by the Municipal Authority or any authorized authority
  • Marriage Certificate issued by Registrar of Marriages
  • Driving License
  • Domicile Certificate issued by the Indian government
  • Pension Payment Order
  • Affidavit sworn before the magistrate stating the applicant’s date of birth

Documents for Hindu Undivided Family (HUF)

  • Identity Proof
  • Address Proof
  • Date of Birth Proof
  • An affidavit issued by the Karta of the HUF mentioning the name, address and father’s name of every coparcener as on the date on which the application is filled in.

Documents for Companies which are registered in India

  • A copy of the Certificate of Registration issued by the Registrar of Companies

Documents for Firms and Limited Liability Partnerships formed or Registered in India

  • A copy of the Partnership Deed
  • A copy of the Certificate of Registration issued by the Registrar of Firms or Limited Liability Partnerships.

Documents for Trust formed or Registered in India

  • A copy of Trust Deed or a copy of the Certificate of Registration Number issued by Charity Commissioner.

Documents for Association of Persons

  • Copy of Agreement or Certificate of Registration Number from Registrar of Co-Operative Society or Charity Commissioner or other competent authority or any document issued by the Central or State Government which mentions address and identification of the applicant.

Documents for individuals who are not Indian Citizens

Proof of Identity (any one of the following)

  • Copy of OCI Card issued by the Indian Government
  • Passport Copy
  • Copy of PIO Card issued by the Indian Government
  • Copy of other national or citizenship Identification Number or Taxpayer Identification Number (TIN) attested by applicable Apostille, High Commission or Indian Embassy or Indian Consulate where the applicant is based.

Proof of Address (any one of the following)

  • Copy of OCI Card issued by the Indian Government
  • Copy of bank statement of the resident country
  • Copy of PIO Card issued by the Indian Government
  • Passport Copy
  • Copy of resident certificate or residential permit
  • Copy of other national or citizenship Identification Number or Taxpayer Identification Number (TIN) attested by applicable Apostille, High Commission or Indian Embassy or Indian Consulate where the applicant is based.
  • Copy of registration certificate issued by FRO
  • Copy of NRE bank statement in India
  • Copy of VISA granted and an appointment letter from any Indian company.

Apply PAN Card Online

  • Visit the UTIITSL or NSDL web portal.
  • Duly fill in all the information in the PAN form with your correct details.
  • Submit the supporting documents along with your two passport-sized photographs (in white background).
  • Pay the processing fees (online).
  • The PAN will be dispatched to your residential address within 15 days.

PAN Card Apply – Offline

  • Visit the authorized PAN Centre and get the PAN Form
  • Duly fill-in the PAN form with accurate details along with your passport-sized photograph(in white background).
  • Submit the relevant documents along with the form
  • Submit the form at the PAN Centre along with required documents along with processing fees.
  • PAN Card will be sent to your residential address as given in the form.

PAN Card Status/PAN Card Track

Applicants of PAN Card can track the status of their application through online mode. The PAN Card application status can be checked at NSDL or UTI web portals. Either of the websites can be used to know the PAN application status. One can use the name and date of birth to check the status of PAN Card. The PAN Card status will show whether the card has been issued or not or if it is currently in transit.

Why is PAN Number important?

PAN Card is an important document for the taxpayers as it is mandatory for carrying out all the financial transactions as it is used to track the inflow and outflow of money. The PAN card comes in handy while paying income tax or while receiving tax refunds or at the time of receiving communication from the Income Tax Department.

The Union Budget of 2019 has proposed that individuals can file their tax returns using Aadhar card if they do not have PAN card amending the earlier rule wherein PAN was mandatory to file income tax.

PAN Card also acts as a proof of identity and one should quote it compulsorily, if the banking transaction amount is equal to or more than Rs 50,000.

General uses of PAN card

  • The PAN Card acts as an identity proof.
  • It can also be used as an essential document for tax-related matters.
  • PAN can be used to keep a track of the tax payments.
  • As PAN numbers are unique in nature, it is almost impossible or difficult to evade tax by one or the other devious methods.
  • PAN card can be used to avail utility connections like electricity, LPG, internet, telephone connections and so on. 

PAN Card in Financial Transactions

  • PAN number should be quoted if payments worth equal to or more than Rs 50,000 is made towards bank deposits.
  • Quoting of PAN is a must to purchase shares worth Rs 50,000 or more.
  • To purchase of mutual fund shares
  • To transfer funds from NRE to NRO account
  • If payments are made towards the purchase of jewellery items and bullion worth more than Rs 5 lakh
  • To purchase an insurance policy worth equal to or more than Rs 50,000.
  • At the time of registering a business, one should quote PAN information.
  • It is essential to quote PAN at the time of paying direct taxes.
  • Taxpayers should furnish PAN while paying income tax.
  • Sale of Purchase of a vehicle except for a two-wheeler
  • Payments made towards hotels and restaurants wherein the amount is more than Rs 25,000
  • Payments made in connection with travelling abroad, if the amount is more than Rs 25,000
  • Purchase of bonds amounting to Rs 50,000 or more
  • To transfer money out of the country.

PAN Card Download/Reprint PAN Card

One can download the PAN Card soft copy (e-PAN Card) or reprint PAN card by visiting the NSDL web site. One should know either their PAN and date of birth or acknowledgement number for PAN card download.

PAN Card Download using Acknowledgement number

  • Visit the NSDL web site
  • Enter your acknowledgement number which you have received
  • Proceed further and click on the generate OTP option
  • Now enter the OTP which you have received on your mobile number and click on ‘Validate’ option
  • Now click on the ‘Download PDF’ option to download the e-PAN card instantly.

PAN Card Download using PAN and Date of Birth

  • Visit the web portal of NSDL
  • Enter all the relevant details which are required on the form including date of birth, PAN followed by captcha code
  • Now click on the submit button
  • Proceed further and download the e-PAN

PAN Card Form

PAN Card Application Form is often referred to as Form No. 49A or Form No. 49AA and the same is used for the allotment of Permanent Account Number (PAN). 

The PAN cards are essential to carry out financial transactions and all the taxpayers must own a PAN Card. The Income Tax Department will identify the taxpayers using the PAN Card. Any earning individual in the country should have a PAN card for correspondence purpose, for carrying out specific financial transactions, returns of wealth, TDS/TCS credits, gift, tax payments, income, FBT and so on. 

There are two PAN application forms namely Form 49A and Form 49AA

Form 49A: This form is used by resident Indian citizens who are located within or outside the country. It is used to apply for a new PAN and to correct the information which is previously submitted. 

Form 49AA: This form is used by Non-Resident Indians. It can either be used by individuals or companies which are not incorporated in India. 

Procedure for Filling PAN Card Online Form 49A or Form 49AA

There are four options for filling PAN Card form online and they are:

a) Physical form submission along with documents

b) e-KYC based

c) e-Sign option

d) Digital Signature-based

a) Physical form submission along with documents

In this process, first, make online data entry, post this the applicant should take a print out of the form, attest photographs and sent the application along with supporting documents. 

  • First, select the category of the individual before applying for PAN Card
  • Now complete the form with accurate required details and cross-check it once to verify that all the details are correct before proceeding to pay the fee. 
  • Pay the PAN Card fee through online and you will receive a duly filled in Form 49A or Form 49AA along with the payment receipt in your e-mail account. 
  • Now get a print out of the form and affix two recent passport-sized photographs (the background should be white)
  • Put your signature on the form and attach the supporting documents as per the requirements. 
  • Send it to the NSDL at 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 – 411016.

b) e-KYC based

In this method, the applicant’s Aadhaar details will be taken for PAN card application and accordingly the PAN Card will be sent to the residential address which is mentioned in the Aadhaar Card. There is no need to send the PAN application along with documents to NSDL.

c) e-Sign option

In this method, one has to upload the required documents and a scanned photo at the time of filling in the application form. Attested documents should be submitted physically to the NSDL.

d) Digital Signature-based

As per this method, one has to upload documents and images and send the attested supporting documents to the NSDL.

PAN Card Correction/ PAN Card Update Offline

First, download the PAN Correction Form and fill out all the details in the form and submit the same at the nearest NSDL collection centre along with the copies of valid documents. One has to file a letter with the Jurisdictional Assessing Officer. The fields in the form will be similar to the online form.

Note: The PAN Correction form is used for correcting the existing PAN card, re-issuance of PAN and for surrendering extra PAN card. So one should fill out the form carefully and tick the boxes correctly.
Post submission of the form, you will be receiving an acknowledgement slip which should be sent to the NSDL office and this letter should reach them within 15 days of filing the request.

PAN Card Aadhaar Link

The government of India has made it mandatory for PAN Card Aadhaar linking otherwise income tax return of an individual will not be processed. If any individual has to carry out a bank transaction which is above Rs 50,000, then one has to get the PAN Card aadhar linking done without fail. The process of PAN Card – Aadhar linking is very simple and can be done through various ways.

Procedure for PAN Card Aadhaar linking via SMS

Follow the below mentioned steps to link your Aadhar with PAN:

  • Type a message in the format UIDPAN followed by and
  • Send the typed message to 56161 or 567678 from your registered mobile number in aadhar.

For Example: If your Aadhaar number is 458796145325 and PAN is PQRST5486J, type UIDPAN 458796145325 PQRST5486J and send it to 56161 or 567678.

  • You will get a confirmation message about linking your aadhar with PAN

Procedure for PAN Card Aadhaar linking via online

Individuals can link their Permanent Account Number with Aadhar card by following the simple procedure as mentioned below:

  • Visit the Income Tax e-filing web portal.
  • Enter your PAN card number followed Aadhaar Number in the form.
  • Now your name as provided in the Aadhar card.
  • If your year of birth is mentioned in the Aadhar card then tick the square box in the form, to proceed further.
  • Proceeding further enter the captcha code as mentioned in the image for verification.
  • Click on the ‘Link Aadhar’ option and continue.
  • A – pop up message will appear confirming the successful linkage of PAN card with your Aadhar number.

Note: For visually challenged individual users, you can raise an OTP request instead of captcha code. The OTP will be sent to the registered mobile number in aadhar card.

PAN Card Duplicate

In case of misplacement or losing the original PAN Card, one can always apply for a duplicate one either through online or offline mode. UTIITSL and TIN-NSDL will help the people to fill the form and make payments online for securing PAN Card Duplicate. Know the procedure to get a duplicate PAN Card

  • Visit the TIN-NSDL or UTIITSL web portal and apply for a duplicate copy of your PAN Card.
  • Fill in the Form 49A in case of an Indian citizen or fill in Form 49AA in case of foreign nations.
  • Make the payment either through online mode or get a demand draft issued.
  • Now take a print out of the form and send it to the: 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 be receiving your PAN Card within 45 days.

How to surrender additional PAN Card

Online Process

The individual has to log into the official site of NSDL and mention your all personal details on PAN change request application form. Submit the form along with the copy of your additional PAN card. After submitting you will be redirected to a new page where a token will be generated for reference purpose. For cancellation of additional PAN, all the mandatory field must be filled by the applicant. After the token is generated you will be redirected to a new page where you are required to fill the details of your additional PAN card. Mention all the mandatory details of your additional PAN card click on next to proceed further. On the next page select proof of identity and upload the scanned photographs, signature and documents you have selected and click on submit.

Now you will be able to see the preview of your submitted details. Now the payment procedure is done through demand draft, credit or debit card or net banking. The processing fee of Indian applicant is Rs 110 and Rs 1020 for the applicant staying outside of India. After making payment an acknowledgement will be displayed which the applicant has to save for future use and take a print out of the acknowledgement. Now applicant has to fix two recent passport size photographs with signature on the acknowledgement receipt. Take an envelope and mention Application for additional PAN cancellation at the top of the envelope along with your personal and residential address. Now send the envelope to the given address, NSDL e-Gov at 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.

Offline Process

The applicant can also surrender their duplicate PAN cards through offline process just by filling the form 49A available in NSDL. Fill all the mandatory details of your additional PAN card along with your personal details. Attach a copy of PAN card which you are willing to cancel and submit the form in the nearest UTI or NSDL TIN centres. At the time of submitting the form file a letter to the Assessing officer identifying the additional PAN information and requesting for the cancellation.

 

PAN Card Details

The PAN card issued by the Income Tax Department contains a list of basic information of the holder. The details included in the PAN Card are

Name of the Cardholder

The PAN card contains the name of the holder. Here individual’s name will be mentioned if the card is held by an individual if the card is held by a company, then the registered name of the company will be mentioned and in case of a partnership firm, then the name of the firm will be mentioned on the PAN card.

Father’s Name of the Cardholder

The father’s name of the individual cardholder will be mentioned on the card and it will be present beneath the name of the individual.

Date of Birth

The date of birth of the individual cardholder will be mentioned below the name of the father. This details will act as proof of birth for the cardholder. In the case of companies and partnership firms, the date of registration will be mentioned in this field.

PAN Number

Followed by date of birth, the PAN number will be mentioned. The PAN number will be unique to every individual or entity or organization as it contains some key information. The 10 digits alphanumeric number will be generated based on the details provided by the entity. Each of the character present in the PAN number will represent certain information.

First Three Letters – The first three letters are purely alpha-numerical and contain three letters of the alphabets.

Fourth letter – The fourth letter of the PAN number represents the category of the taxpayer the entity or individual is. The various entities and their respective characters are listed below:

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

Remaining Letters – The remaining characters are picked up randomly. The first 4 characters are numbers whereas the last one is an alphabet.

Photograph of the Individual – The photograph of the individual in the white background will also be present on the PAN card towards the lower right-hand side which makes the card eligible to be used for photo identification proof. In the case of firms and companies, no photographs will be present on the card.

Signature of the individual – The signature of the individual will also be present on the PAN card and thus the card acts as a proof of individual’s signature which is required for carrying out several financial transactions.

What happens if you do not have a PAN Card?

If the income falls within the tax bracket for an individual then not having a PAN card will result in

  • A flat deduction of 30% tax on earnings and wealth as per the rules of Income Tax Department of India. This particular rule applies to individuals, companies, other entities who are eligible for tax, foreign nationals and companies which are registered outside India.
  • Businesses will be unable to conduct a large part of their financial activities and procurement.
  • Cannot purchase motor vehicles or immovable property which is priced over Rs 10 lakh or open a bank account and so on.

Who is the issuer of PAN Card?

The PAN card or the Permanent Account Number is issued by the Income Tax Department along with the district-level PAN agencies which are authorized. UTI ITSL (UTI Infrastructure Technology And Services Limited) and NSDL (National Securities Depository Limited). There are various TIN – Facilitation Centres and PAN centres across the length and breadth of the country which are managed by NSDL which help individuals to get their respective PAN Card.

The process of issuing PAN card mainly relies on the PPP (Public-Private Partnership) model. The main aim of this is to maintain economy, effectiveness, efficiency and effectiveness of managing, processing and issuing of PAN applications.

PAN CARD QR CODE

Improved Quick Response (QR) code is now being displayed in the PAN Card. The newborn design of the PAN Card is specified below.

Features of new PAN Card design

  • In addition to existing data i.e PAN Name. Parents Name, Date of birth/Incorporation/Formation, Revised QR Code will include signature and photograph of the existing PAN Holder.
  • The above information will be signed and encrypted electronically on the improved QR Code.
  • Different mobile apps are accessible on the Google Play Store and IOS App Store. The applicant has to search PAN QR Code Reader that has been developed under NSDL e-Governance Infrastructure Limited. PAN QR Code Reader is used to interpret enhanced QR Code.
  • For interpreting the enhanced QR Code any Android or IOS Device can be used which have a high resolution of 12 mega-pixel camera or above with autofocus facility.
  • The locations of Image, Logo, Hologram and QR Code element has been modified. The enhanced QR Code will also be included in the e-PAN facility, permitted to the PAN Holders.
  • In appearing the new PAN Card design this doesn't mean that the old Pan Card will become obsolete. PAN Card and e-PAN Card issued in the old model will also remain legitimate, declared by the Income Tax Department.
  • All data are digitally implemented and securely coded on the QR Code.
  • The new design will also eliminate the ability of an applicant to use multiple PAN Cards for Tax Evaluation Abuse.

PAN QR Code Reader

  • Enhanced QR Code Reader enables you to read the information printed on PAN Card.
  • The applicant doesn't need to create an account or to be register in the application.
  • The application grants the camera permission to access the QR Code and interpret the data with the details of the PAN Cardholder within the QR Code.
  • An applicant needs to agree or declare that he/she will not reveal or abuse the obtained data after the application reads the QR Code.
  • This application is free of cost and no charge will be liable to the PAN Holders.

Documents needed for upgrading New PAN Design

Proof of Identity

Driving License

Aadhar Card

Voter ID Card

Ration Card

Passport

Proof of Date of Birth

Mark-sheet or certificate of the recognized board.

Birth certificate issued by the municipal department.

Resident Proof

Bank account statement of last 3 months.

Passport

Utility Bills

Proprerty Registration document.

Changes made in New PAN Design

  • The cardholders photograph was moved from the middle to the top-left just below the Income Tax Department.
  • The QR Code was now positioned in the place of Hologram and the Hologram was relocated to the Card's rear end.
  • Applicant's name and Father's name has been relocated on the left edge just below the new position of the applicant's photograph.
  • The date of birth has been marked in the bottom-left part of the PAN Card.
  • The signature of the applicant has been relocated to the lower centre of the card from the bottom left corner of the PAN Card.
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