Friday, August 10, 2012

How to Apply for New PAN in Online


PAN

NSDL accepts PAN applications on behalf of Income Tax Department (since June 2004) through its chain of TIN-Facilitation Centres (TIN-FCs) and PAN centres set up across the country. Further, NSDL also provides a facility to apply for PAN over internet through its online facility.

Apply Online

With effect from April 8, 2012, PAN applications are required to be furnished in the new forms prescribed by ITD. Indian citizens will have to submit their ‘Application for allotment of new PAN’ in revised Form 49A only. Foreign citizens will have to submit their ‘Application for allotment of new PAN’ in newly notified Form 49AA only. 

With effect from April 1, 2012, fees for PAN application has changed to 96. (For dispatch outside India 962).
For New PAN applications, in case of Individual and HUF applicants if Address for Communication is selected as Office, then Proof of Office Address along with Proof of residential address is to be submitted to NSDL w.e.f. applications made on and after 1st November 2009.

As per RBI guidelines, the entities making e-commerce transactions are required to provide PIN (Personal Identification Number) while executing an online transaction. Accordingly, before making payment for online PAN/TAN applications using credit/debit card, please ensure that the PIN is obtained from your respective Banks.

Visit the following Link
https://tin.tin.nsdl.com/pan/form49A.html

Select "Category of Applicant" then click on 'Select" Button.

 Fill the Necessary options (*Symbol options) then click on "Submit" button. then follow remaining steps.

Guidelines

1. STEPS FOR ONLINE APPLICATION

a.
Only Indian citizens should use this form for submitting application for allotment of PAN. Indian citizens located outside India should also use this form.
b.
Applicant will fill Form 49A online and submit the form.
c.
If the data submitted fails in any format level validation, a response indicating the error(s) will be displayed on the screen.
d.
The applicant shall rectify the error(s) and re-submit the form.
e.
If there are no format level error(s), a confirmation screen with data filled by the applicant will be displayed.
f.
The applicant may either edit or confirm the same.

2. PAYMENT

g.
If communication address is within India, then the fee for processing PAN application is https://www.tin-nsdl.com/images/rssymbol.jpg96.00 (https://www.tin-nsdl.com/images/rssymbol.jpg85.00 + 12.36% service tax). Payment can be made either by

     Demand Draft
     Cheque
     Credit Card / Debit Card
     Net Banking

If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of demand draft payable at Mumbai.
h.
If communication Address is outside India, then the fee for processing PAN application is https://www.tin-nsdl.com/images/rssymbol.jpg962.00 [(Application fee https://www.tin-nsdl.com/images/rssymbol.jpg85.00 + Dispatch Charges https://www.tin-nsdl.com/images/rssymbol.jpg771.00) + 12.36% service tax]. Payment can be made only by Demand Draft payable at Mumbai.

At present this facility is available for a select list of countries. Applicants from other countries may contact NSDL at the contact details given in point (5) below.
i.
Demand draft / cheque shall be in favour of 'NSDL - PAN'. Demand draft should be payable at Mumbai.
j.
Name of the applicant and the acknowledgment number should be mentioned on the reverse of the demand draft / cheque.
k.
Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention NSDL-PAN on the deposit slip. List of HDFC Bank branches.
l.
Credit card / Debit card / Net banking payment - Persons authorised to make Credit card / Debit card / Net banking payment













Applicants making credit card / debit card payment will be charged an additional surcharge of https://www.tin-nsdl.com/images/rssymbol.jpg5.00 + service tax by the bank providing payment gateway facility.

Applicants making payment through Net Banking facility will be charged an additional surcharge of https://www.tin-nsdl.com/images/rssymbol.jpg4.00 + service tax for payment gateway facility.

On successful credit card / debit card / net banking payment, acknowledgment will be displayed. Applicant shall save and print the acknowledgment and send it to NSDL as mentioned in point 'u - Mode of Submission of Documents' below.
m.
Applicant shall select appropriate mode of payment and fill relevant details in the application.

3. ACKNOWLEDGMENT

n.
On confirmation, and in case of credit card / debit card / net banking payment (on successful payment), an acknowledgment screen will be displayed. The acknowledgment consists of:

     A 15-digit unique acknowledgment number
     Category of applicant
     Name of applicant
     Father's Name (in case of 'Individual')
     Date of Birth/Incorporation/Agreement/Partnership or Trust Deed/Formation of Body of Individuals/Association of Persons
     Address for Communication
     Representative Assessee’s name and address
     Space for Photograph (in case of 'Individual')
     Payment Details
     Space for Signature
     Aadhaar No.
     Details of Proof of Identity and Address
o.
Applicant shall save and print this acknowledgment.
p.
'Individual' applicants making "Application for allotment of new PAN" should affix two recent colour photographs (3.5 cm x 2.5 cm) in the space provided in the acknowledgment. The photograph should not be stapled or clipped to the acknowledgment. (The clarity of the image on PAN card will depend on the quality and clarity of the photograph affixed on the form).
q.
Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the acknowledgement in such a manner that portion of signature/impression is on photo as well as on acknowledgement receipt.
r.
The signature should not be on the photograph affixed on right side of the acknowledgement. If there is any mark on this photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.
s.
Signature / left thumb impression should only be within the box provided in the acknowledgment. The signature should not be on the photograph. If there is any mark on the photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.
t.
Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp.

4. MODE OF SUBMISSION OF DOCUMENTS

u.
The acknowledgment duly signed, affixed with photographs (in case of 'Individuals') along with Demand Draft/cheque, if any, and proof of identity (name in the application should be same as in the proof of identity) & proof of address (Individuals, HUFs, Body of Individuals, Association of Persons & Artificial Juridical Person should provide proof of address of residence stated in the application) as specified in the application form is to be sent to NSDL at 'Income Tax PAN Services Unit, National Securities Depository Limited, 3rd floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune - 411045'.
v.
In case, AADHAAR is mentioned in the application (applicable for Individuals only), then the copy of AADHAAR allotment letter should also be enclosed along with the acknowledgement
w.
Superscribe the envelope with 'APPLICATION FOR PAN-Acknowledgment Number' (e.g. 'APPLICATION FOR PAN-881010200000097').
x.
Your acknowledgment, demand draft/cheque, if any, and proofs, should reach NSDL within 15 days from the date of online application.
y.
Applications received with demand draft or cheque as mode of payment shall be processed only on receipt of relevant proofs and realisation of payment.
z.
Applications received with credit card / debit card / net banking as mode of payment shall be processed on receipt of relevant documents (acknowledgment and proofs).
               

 Documents to be Submitted

For Individuals

  • Individual applicants should provide proof of residential address.
  • If the applicant is a minor (i.e. 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.
1. Citizen of India Located in India at the Time of Application for PAN

Proof of Identity
Copy of any of the following:
  • School leaving certificate
  • Matriculation certificate
  • Degree of a recognised educational institution
  • Depository account statement
  • Credit card statement
  • Bank account statement/ bank pass book
  • Water bill
  • Ration card
  • Property tax assessment order
  • Passport
  • Voters Identity Card
  • Driving License
  • Certificate of identity signed by Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer is required to file the same in prescribed format only.

Proof of Address
Copy of any of the following:
  • Electricity bill*
  • Telephone bill*
  • Depository account statement*
  • Credit card statement*
  • Bank account statement/bank pass book*
  • Rent receipt*
  • Employer certificate*
  • Passport
  • Voters Identity card
  • Property tax assessment order
  • Driving License
  • Ration card
  • Certificate of address signed by Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer is required to file the same in prescribed format only.
* documents submitted as proof of address for serial numbers 1 to 7 should not be more than six months old from the date of application.

2. Citizen of India Located Outside India at the Time of Application for PAN


Proof of Identity
Copy of Passport

Proof of Address
Copy of any of the following
  • Copy of passport
  • Copy of bank account statement in country of residence
  • Copy of NRE bank account statement **
 3. Foreign Citizen Located in India at the Time of Application for PAN

Proof of Identity
Copy of any of the following
  • Copy of passport
  • Copy of Person of Indian Origin (PIO) card issued by Government of India

Proof of Address
Copy of any of the following
  • Copy of passport
  • Copy of bank account statement in India
  • Residential permit issued by the State Police Authorities
  • Registration certificate issued by the Foreigner's Registration Officer
  • Copy of Person of Indian Origin(PIO) card issued by Government of India
  • Copy of NRE bank account statement**
4. Foreign Citizen Located Outside India at the Time of Application for PAN

Proof of Identity
  • Copy of passport
  • Copy of other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
  • Copy of Person of Indian Origin(PIO)card issued by Government of India

Proof of Address
Copy of any of the following
  • Copy of passport
  • Copy of other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
  • Copy of bank account statement in country of residence, duly attested by Indian Embassy/High Commission/Consulate/Apostille in the country where applicant is located
  • Copy of Person of Indian Origin (PIO) card issued by Government of India
  • Copy of NRE bank account statement**
    • ** showing at least two customer induced transactions in last six months
    • period and duly attested by Indian Embassy / Consular office / Highcommission or
    • Apostille or by the manager of the bank in which the account is held. The applicant may be a joint holder.
For Categories other than Individuals
i.e. Firm, BOI, HUF, AOP, AOP(Trust), Local Authority, Company, Artificial Juridical Person 

1. Having Office of their Own in India

Proof of Identity and Address
  • HUF : Any document prescribed in the case of individuals in respect of Karta of the HUF.
  • Company : Copy of Certificate of Registration issued by Registrar of Companies.
  • Firms : Copy of Certificate of Registration issued by Registrar of Firms or Copy of Partnership Deed.
  • AOP (Trusts) : Copy of Trust Deed or Copy of Certificate of Registration issued by Charity Commissioner.
  • AOP/BOI/Local Authority/Artificial Juridical Person : Copy of Agreement or Copy of Certificate of Registration issued by Charity Commissioner or Registrar of Co-operative 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.
2. Having No Office of their Own in India

Proof of Identity and Address
Copy of any of the following
  • Copy of registration certificate of the respective country duly attested by Indian Embassy/ Consulate/ High Commission/ Apostille in the country where applicant is located.
  • Copy of certificate of registration with the competent authority in India.
  • Copy of approval issued by the competent authority in India.
  • Copy of the accompanying documents alongwith the approval issued by competent authority in India.
  • Copy of the application (duly acknowledged) made by the applicant before the competent authority in India.


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