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New PAN application forms and document required for PAN application

There are two types of PAN applications: 

1. Application for allotment of PAN:  This application form should be used when the applicant has never applied for a PAN or does not have PAN allotted to him. Applicant may visit ITD’s website www.incometaxindia.gov.in to find whether a PAN has been allotted to him or not.

Following forms have been notified by ITD (w. e. f. November 1, 2011) for submitting applications for allotment of new PAN:

FORM 49A:  To be filled by Indian citizens including those who are located outside India.

FORM 49AA:  To be filled by foreign citizens.

Download New Form 49A and 49AA in PDF alongwith changes in format for supporting documents 

2. Application for new PAN Card or/and Changes or Corrections in PAN Data:  Those who have already obtained the PAN and wish to obtain the new PAN card or want to make some changes / corrections in their PAN data, are required to submit their applications in the following form prescribed by ITD:

REQUEST FOR NEW PAN CARD OR/AND CHANGES OR CORRECTION IN PAN DATA:  

The same form can be used by Indian as well as foreign citizens.

A new PAN card bearing the same PAN but updated information is issued to applicant in such case.

Documents Required

Applicant should ensure that the necessary supporting documents (as specified under Rule 114 of Income Tax Department) are submitted along with the application. The details of the documents required are also provided in the application form. Name mentioned in Application form and Name in the Proof of Identity /Proof of Address should match exactly.

Click here to view the document acceptable as proof of identity, proof of address and proof of date of birth as per Rule 114 of Income Tax Rules, 1962, for individual and HUF applicants.

Where to get the Physical Application Forms

Applicants may obtain the application forms from TIN-FCs, PAN centres, any other vendors providing such forms or can freely download the same from this website.

Download New Form 49A and 49AA in PDF alongwith changes in format for supporting documents

Download PAN Application in Excel 49A and change in pan data/correction application form

PAN application Status Track

The applicants may track the status of their application using 15 digit unique Acknowledgment Number after three days of application using the pan application  status track facility. Alternatively, applicant may call TIN Call Centre on 020 – 2721 8080 to enquire about the status of application. The status of the PAN application can also be tracked by sending an SMS – NSDLPAN < your 15 digit acknowledgement number > to 57575.

Fee

If the communication address is within India, the fee for processing of PAN application is 105 (93 +12.36% service tax).

If the communication address is outside India, the fee is 971 [Application fee 105 (93 + 12.36% service tax) + Dispatch Charges 866].

How Soon a PAN Card is Dispatched

Normally 15 days are required to process the application, provided application is found to be in order (25 days in case of CR).

AO Codes

  1. Defence Personnel AO Codes
  2. Non International Taxation AO Codes
    • Mumbai region
    • Other than Mumbai region
    • International Taxation AO Codes
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CPC(TDS) Advisory Communication regarding Certificate u/s 197/197A for Lower or No Deduction of Tax

CPC(TDS) has issued a letter to all deductors regarding clarification of “Lower Deduction/No deduction u/s 197 or 197A

The letter produced is here as under:

Date of communication: 04/02/2014   

Dear Deductor,

Greetings from CPC(TDS) team!   

CPC(TDS) team feels glad to constantly update our stakeholders with relevant advisory communications from time to time. This communication seeks to provide important information related to a Certificate issued for Deduction of Tax at Lower/ NIL Rates under section 197/197A of the Income Tax Act, 1961.

About Certificate u/s 197/ 197A:

Assessing Officer can issue a certificate for lower or no deduction of tax:

  • To the deductee, if is a resident or
  • To the deductor, where the deductee is a non-resident
  • If the Assessing Officer is satisfied that the total income of the deductee justifies deduction of tax at a lower or nil rate.

Accordingly, the clause provides that the deduction shall be made in accordance with the certificate, until such certificate is cancelled by the Assessing Officer or the expiry of the validity of the certificate, whichever is earlier.

Actions to be taken on receipt of the certificate:

  • Please validate the PAN of the deductee submitting the certificate
  • The Certificate should be valid for the PAN, Section and Rate which has been mentioned in the statement fiiled.
  • Check that the certificate is valid for the relevant Financial Year
  • Verify that the threshold limit for the certificate has not been exceeded in previous quarters.
  • Correct certificate number should be quoted in the statement. Example of Correct Certificate Number – 2XXXAH7XXE
  • Raise the Flag “A” in the statement for a certificate u/s 197 and Flag “B” for certificate u/s 197A.
  • Please ensure that the Certificate Number is mentioned in the Deductee detail of the statement. (For F.Y. 2013-14 Onwards)
  • If you are in receipt of a CPC(TDS) Intimation u/s 200A/ 154 for Short Deduction, you are requested to download the Justification report. The details of the Short Deduction due to an issue with the 197/197A certificate can be checked under the TAB “Short Deduction due to 197 Certificates”. You may verify the details and correct in accordance with the above guidelines.
  •  If a Correction Statement is being submitted, please ensure that the above has been taken care of for the Conso File downloaded from TRACES.

Please refer to our e-tutorial <https://www.tdscpc.gov.in/en/download-nsdl-conso-file-etutorial.html> for any assistance with Conso File.

Caution to be exercised for the following:

  •  Please ensure that Flag A/B is not raised for any Invalid PAN.
  •  Please do not raise Flag A/ B for a PAN which does not have the above certificate.
  •  Avoid mentioning Section code in the “Certificate Number” field of the statement.
  •  Expired certificates are not to be used.
  • Please check that the threshold limit has not been exceeded in the previous quarter.

For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.   

CPC (TDS) is committed to provide best possible services to you.   

CPC (TDS) TEAM

 

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Decision to change the procedure for PAN allotment put on hold till further orders: CBDT

As earlier reported that CBDT has changed pan application procedure and issued a circular no. 11 dated 16.01.2014. In given circular CBDT directed TIN-FC to verify identity proof, Residential proof and DOB proof of PAN applicant from original documents. Now the decision has been reviewed and put on hold till further orders. CBDT has released a press release in this regard.

The press release is as follows:

 

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Dated 30th January, 2013 

Press Release  

The CBDT has decided to keep in abeyance the decision to change the procedure for PAN allotment till further orders. Accordingly the operation of circular No. 11 dated 16.01.2014 issued to PAN service providers has been directed to be put on hold till further orders. In the meantime the old procedure of PAN application and allotment shall continue. 

(Rekha Shukla)
Commissioner of Income Tax (M&TP)
Official Spokesperson, CBDT

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