Permanent Account Number in India

By Team Legal Helpline India, March 26, 2015

PAN or Permanent Account Number in India is an arrangement to give financial identification to a body. PAN is often consisting of the coded details concerning the individual or the body for which it has been issued. PAN is a 10 digit alphanumeric number, where the first 5 characters are letters, the next 4 numbers and the last one a letter again. These 10 characters can be divided into five parts to know about the PAN more specifically:
1. First three characters are alphabetic series running from AAA to ZZZ
2. The fourth character of PAN represents the status of the PAN holder
Company
Person
HUF(Hindu Undivided Family)
Firm
Association of Persons (AOP)
AOP (Trust)
Body of Individuals (BOI)
Local Authority
Artificial Juridical Person
Government
3. The fifth character represents the first character of the PAN holder’s last name/surname.
4. Next four characters are sequential number running from 0001 to 9999.
5. Last character in the PAN is an alphabetic check digit.
Nowadays, the DOI (Date of Issue) of PAN card is mentioned at the right (vertical) hand side of the photo on the PAN card.

GETTING A PERMANENT ACCOUNT NUMBER (PAN) IN INDIA

The Income Tax Department of India has made provisions for the issuance of Permanent Account Number (PAN) through which the Income Tax Department identifies the financial identity of a person. The PAN is issued to a legal entity under the Income Tax Act under the guidelines framed by the Central Board of Direct Taxes. The CBDT issues from time to time the notifications fixing the guidelines for the issuance of the PAN.

The current guidelines issued by the CBDT vide notification dated 17/10/2011 stipulate various categories to who PAN can be issued, the said categories of legal entities to whom PAN can be issued are as under:

1. TO AN INDIVIDUAL WHO IS A CITIZEN OF INDIAN on the application filed by him under Form-49A along with the following documents, papers in support:
(i) Proof of identity Copy of:
(a) School leaving certificate; or
(b) Matriculation certificate; or
(c) Degree of a recognized educational institution; or
(d) Depository account; or
(e) Credit card; or
(f) Bank account; or
(g) Water bill; or
(h) Ration card; or
(i) Property tax assessment order; or
(j) Passport; or
(k) Voter identity card; or
(l) Driving license; or
(m) Certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be.
In the case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity.
(ii) Proof of address Copy of
(a) Electricity bill; or
(b) Telephone bill; or
(c) Depository account; or
(d) Credit card; or
(e) Bank account; or
(f) Ration card; or
(g) Employer certificate; or
(h) Passport; or
(i) Voter identity card; or
(j) Property tax assessment order; or
(k) Driving license; or
(l) Rent receipt; or
(m) Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be.
Note 1: In the case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address.
Note 2: In the case of an Indian citizen residing outside India, a copy of Bank Account Statement in the country of residence or a copy of Non-resident External (NRE) bank account statements.

2. TO A HINDU UNDIVIDED FAMILY:
By a form No. 49A of the Income Tax Act filed along with the following documents in support:
(a) an affidavit by the Karta of the Hindu Undivided Family stating the name, father’s name and address of all the coparceners on the date of application; and
(b) A copy of any document applicable in the case of an individual specified in serial number 1, in respect of Karta of the Hindu undivided family, as proof of identity and address.

3. TO A COMPANY REGISTRED IN INDIA:
Through the form No. 49A filed along with the following documents:
(a) A copy of Certificate of Registration issued by the Registrar of Companies.

4. TO A FIRM INCLUDING A LIMITED LIABILITY PARTNERSHIP FORMED OR REGISTERED IN INDIA:
Application to be filed in Form 49A along with the following documents:
(a) Copy of Certificate of Registration issued by the Registrar or Firms/Limited Liability Partnership; or
(b) The copy of Partnership Deed.

5. ASSOCIATION OF PERSONS (TRUSTS) FORMED OR REGISTERED IN INDIA
Through the Form No.49A along with the following documents:
(a) Copy of trust deed; or
(b) The copy of Certificate of Registration Number issued by Charity Commissioner.

6. ASSOCIATION OF PERSONS (OTHER THAN TRUSTS) OR BODY OR INDIVIDUALS OR LOCAL AUTHORITY OR ARTIFICIAL JURIDICAL PERSON FORMED OR REGISTERED IN INDIA
The application to be filed in Form No. 49A along with the following documents:
(a) Copy of Agreement; or
(b) Copy of Certificate of Registration Number issued by Charity Commissioner or Registrar or Co-operative Society or any other Competent Authority; or
(c) Any other document originating from any Central Government or State Government Department establishing identity and address of such person.

7. INDIVIDUALS NOT BEING A CITIZEN OF INDIA
The requisite application to be filed in Form No. 49AA along with the following documents:
(i) Proof of identity:
(a) Copy of Passport; or
(b) Copy of person of Indian Origin card issued by the Government of India; or
(c) Copy of Overseas Citizenship of India Card issued by Government of India; or
(d) the copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located.
(ii) Proof of address:-
(a) Copy of Passport; or
(b) Copy of person of Indian Origin card issued by the Government of India; or
(c) Copy of Overseas Citizenship of India Card issued by Government of India; or
(d) a copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located; or
(e) Copy of bank account statement in country of residence; or
(f) Copy of Non-resident External bank account statement in India; or
(g) Copy of certificate of residence in India or Residential permit issued by the State Police Authority; or
(h) Copy of the registration certificate issued by the Foreigner’s Registration Office showing Indian address; or
(i) A copy of Visa granted and a copy of appointment letter or contract from Indian Company and Certificate (in Original) of Indian Address issued by the employer.

8. LLP REGISTERED OUTSIDE INDIA
Requisite application to be filed in Form No.49AA
(a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located; or
(b) A copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

9. COMPANY REGISTERED OUTSIDE INDIA UNDER 49AA
(a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located; or
(b) A copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

10. FIRM FORMED OR REGISTERED OUTSIDE INDIA UNDER 49 AA
(a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located; or
(b) the copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

11. ASSOCIATION OF PERSONS (TRUSTS) FORMED OUTSIDE INDIA
The requisite application to be filed in Form No. 49AA
(a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located; or
(b) A copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

12. ASSOCIATION OF PERSONS (OTHER THAN TRUSTS) OR BODY OF INDIVIDUALS OR LOCAL AUTHORITY OR ARTIFICIAL JURIDICAL PERSON FORMED OR ANY OTHER ENTITY (BY WHATEVER NAME CALLED) REGISTERED OUTSIDE INDIA
The requisite application to be filed in Form No.49AA
(a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located; or
(b) A copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

The requisite application to be filed in Form No.49AA
(a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian Embassy or High Commission or Consulate in the country where the applicant is located
(b) A copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

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