Apply Online for PAN Card - NSDL e-Governance Infrastructure Limited (NSDL e-Gov)
PAN, or permanent account number, is a unique 10-digit alphanumeric identity allotted to each taxpayer by the Income Tax Department under the supervision of the Central Board of Direct Taxes. It also serves as an identity proof. PAN is mandatory for financial transactions such as receiving taxable salary or professional fees, sale or purchase of assets above specified limits, buy mutual funds and more.
The primary objective of PAN is to use a universal identification key to track financial transactions that might have a taxable component to prevent tax evasion. The PAN number remains unaffected by change of address throughout India.
WHO MUST APPLY FOR PAN?
- Anybody who earns a taxable income in India, including foreign nationals who pay taxes here
- Anybody who runs a business (be it retail, services or consultancy) that had total sales, turnover or gross receipt exceeding Rs 5 lakh in the previous financial year
APPLY ONLINE FOR
- New PAN - Indian Citizen (Form 49A)
- New PAN - Foreign Citizen (Form 49AA)
- Changes or Correction in existing PAN Data / Reprint of PAN Card (No changes in existing PAN Data)
Form No.
| Description | |
|---|---|
| Form 49A | PAN Application form (Revised) In the case of Indian Citizens/Indian Companies/Entities incorporated in India/ Unincorporated entities formed in India |
| Form 49AA | PAN Application form (Revised) In the case of Individuals not being a Citizen of India/Entities incorporated outside India / Unincorporated entities formed outside India |
| Form 49A-1 | Request For New PAN Card or / and Changes or Correction in PAN Data |
| Instructions | Instructions for filling for 49 A-1 |
| Form 49B | Application for Allotment of TAN (Tax Deduction and Collection Account Number) |
| Instructions | Instructions for filling TAN Application Form 49 B |
| Verification Certificates | Certificate under rule 114(4) of Income Tax Rules, 1962 |
| Annexure A | Certificate to be used by a Member of Parliament/Member of Legislative Assembly / Municipal Councillor or Gazetted Officer |
| Annexure B | Certificate to be used by the Employer on the letter head of the organisation/institution |
| Annexure C | Certificate of identification by Bank on the letter head of the bank |
| Annexure 1 | Certification in case of individuals not being a Citizen of India & entities incorporated outside India filling form 49AA |
GLOSSARY
TIN - Tax Information Network
NSDL - National Securities Depository Ltd
ITD - Income Tax Department
TIN-FC - TIN Facilitation Centre
E-TDS - Electronic Tax Deduction at Source
E-TCS - Electronic Tax Collection at Source
AIR - Annual Information Return
TAN - Tax Deduction Account Number
PAN - Permanent Account Number
TIN FC ACTIVITIES
- Acceptance of Application Form 49A for Allotment of PAN and PAN Change Request
- Acceptance of Application Form 49B for Allotment of TAN
- Acceptance of Paper Returns /AIR
- Acceptance of e-TDS / e-TCS Annual and Quarterly Returns
- Acceptance of e -TBAF
- PAN Authorization for viewing Annual Tax Statement-26AS
WHY PAN?
- It is mandatory to quote PAN on return of income, all correspondence
- with any income tax authority
- It is mandatory to quote PAN on challans for any payments due to
- Income Tax Department.
- It is also compulsory to quote PAN in all documents pertaining to
- financial transactions notified from time-to-time by the Central Board of
- Direct Taxes like sale and purchase of immovable property or motor
- vehicle or payments in cash, of amounts exceeding Rs. 25,000/-to hotels
- and restaurantsor in connection with travel to any foreign country
- It is also mandatory to mention PAN for obtaining a telephone or cellular telephoneconnection
- PAN has to be mentioned for making a time deposit exceeding Rs.
- 50,000/- with a Bank or Post Office or depositing cash of Rs. 50,000/- or more in a Bank
WHO CAN APPLY
- INDIVIDUALS
- HUF
- COMPANY
- FIRM
- TRUST
- ASSOCIATION OF PERSONS
- ARTIFICAL JUDICIAL PERSON
- BODY OF INDIVIDUALS
- LOCAL AUTHORITY
HOW TO APPLY
- Applicant may either make an online application through NSDL Website or submit physical PAN Application to any TIN-FC or PAN centre of NSDL.
- KARVY has nearly 257 TIN-FC and 61 PAN centers across the country offering this facility.
CHECKLIST – PAN REGULAR
Completely and legibly filled and signed form
Important fields -
Name of the applicant and applicant’s father (for individuals)
Date of Birth/Incorporation
Photo & signature (for Individuals)
Complete address (with city & pincode / zipcode)
Telephone number /email ID
Status of applicant
Source of Income
Proof of identity – one of the specified documents In name of applicant (except ration card)
Proof of address – one of the specified documents üIn name of applicant (except ration card) For residential address (for Individuals and HUF) üFor office address (for other than Individuals and HUF) üValid and Not more than six month old on date of application
AO Code
INDIVIDUALS AND HUF
ADDRESS PROOFS IDENTITY PROOFS
ELECTRICITYBILL SCHOOLLEAVING CERTIFICATE
TELEPHONE BILL MATRICULATION CERTIFICATE
DEPOSITORYACCOUNT STATEMENT DEGREE OF RECOGNISED EDUCATIONAL INSTITUTION
CREDIT CARDSTATEMENT DEPOSITORYACCOUNT STATEMENT
BANK ACCOUNT STATEMENT/PASSBOOK BANK ACCOUNT STATEMENT/ PASSBOOK
EMPLOYER CERTIFICATE CREDIT CARD
RENT RECEIPT WATER BILL
RATION CARD RATION CARD
PROPERTYTAX ASSESSMENT ORDER PROPERTYTAX ASSESSMENT ORDER
PASSPORT PASSPORT
VOTERSID CARD VOTERSID CARD
DRIVING LICENSE DRIVING LICENSE
CERTIFICATE OF ADDRESS SIGNED BY A MP, MEMBER OF LEGISLATIVE ASSEMBLY OR MUNCIPAL COUNCILLOR OR GAZETTED OFFICER CERTIFICATE OF IDENTITY SIGNED BY A MP, MEMBER OF LEGISLATIVE ASSEMBLY OR MUNCIPAL COUNCILLOR OR GAZETTED OFFICER
DOCUMENTS REQUIRED
OTHER THAN INDIVIDUALS & HUF
COMPANY COPY OF CERTIFICATE OF REGISTRATION ISSUED BY REGISTRAR OFCOMPANIES
FIRM COPY OF CERTIFICATE OF REGISTRATION ISSUED BY REGISTRAR OF FIRMS OR COPYOF PATNERSHIP DEED
ASSOCIATION OF PERSONS (TRUSTS) COPY OF TRUST DEED OR COPY OF CERTIFICATE OF REGISTRATION NUMBER ISSUED BY CHARITYCOMMISSIONER
AOP (OTHER THAN TRUST) OR BODY OF INDIVIDUALS OR LOCAL AUTHORITY OR ARTIFICIAL JURIDICIAL PERSONS COPY OF AGREEMENT OR COPY OF CERTIFICATE OF REGISTRATION NUMBER ISSUED BY CHARITY COMMISSIONER OR REGISTRAR OF COOPERATIVE SOCIETY OR ANY OTHER COMPETENT AUTHORITY OR ANY OTHER DOCUMENT ORIGINATING FROM ANY CENTRAL OR STATE GOVT DEPT ESTABILISHING IDENTITY AND ADDRESS OF SUCHPERSON
WHAT IS TAN ?
TAN or Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting or collecting tax.
Under Section 203A of the Income Tax Act, 1961, it is mandatory to quote Tax Deduction Account Number (TAN) allotted by the Income Tax Department (ITD) on all TDS returns.
WHO CAN APPLY & WHY TO APPLY?
- All those persons who are required to deduct tax at source or collect tax at source on behalf of Income Tax Department are required to apply for and obtain TAN.
- It is mandatory to quote TAN in üAll TDS / TCS returns üAll TDS/ TCS payment challans üAll TDS/TCS certificates to be issued q Failure to apply for TAN or comply with any other provision of section 203A of IT act attracts penalty of 10,000/-
HOW TO APPLY?
- A deductor may either make an online application through NSDL website or submit physical TAN Application to any TIN-Facilitation Center (TIN-FC) of NSDL.
- KARVY offers this facility across all the 257 TIN-FC locations.
ACCEPTANCE OF TAN / TAN CR
- Compare application details with documents submitted & with proof of TAN in case of CR.
- New TAN for RCC change
- Generate Acknowledgment through SAM
- Digitization to be done using own software
- Software to have double data entry feature
- Digitized data to pass through FVU Ø Upload within 3 days of receipt
WHAT IS TDS & TCS
- Entities (both corporate and non-corporate deductors) making payments to third parties (deductees) are required to deduct tax at source (Tax Deducted at Source -TDS) from these payments and deposit the same at any of the designated branches of banks authorised to collect taxes on behalf of GOI.
- TCS means collection of tax at source by the seller (collector) from the buyer (collectee/payee) of the goods (specified u/s 206C of Income-tax Act, 1961, like timber obtained under forest lease, scrap, any other forest produce not being timber or tendu leaves etc.,)
- The seller will deposit the tax collected at source (TCS) at any of the designated branches of
- the authorised banks.
WHAT IS e-TDS/e-TCS ?
- Electronic filing of TDS / TCS
- TDS / TCS return prepared in form No.24,26 or 27 in electronic media as per prescribed data structure in either a floppy or a CD ROM
- The floppy or CD ROM prepared should be accompanied by a signed verification in Form No.27A.
WHO CAN FILE?
- It is mandatory for corporate and government deductors to furnish their TDS / TCS returns in electronic form
- Deductors (other than government and corporate) may file TDS return in electronic or physical form
WHERE TO SUBMIT?
- Deductors can submit e-TDS / e-TCS returns through TIN-Facilitation Centers (TIN-FC) established by NSDL or directly upload through NSDL web-site.
- KARVY offers this facility across all the 257 TIN-FC locations.
TDS/ TCS Book Adjustment Form
(e-TBAF)
To be filed by Accounts officer to confirm TDS/TCS
deposited
Accounts officer identified by AIN (Acct. Officer
Identification No.)
Frequency - Quarterly and in electronic form only
Content - DDO wise, month wise and form wise
details of total tax deducted/collected
ACCEPTANCE OF PAPER STATEMENT PRILIMINARY VERIFICATION
- Eligibility of deductor (other than corporate / Govt.)
- Forms prescribed by ITD (Annual/quarterly)
- Complete, legible and signed
- Mandatory fields - TAN, Name, Form No., FY and Quarter (refer checklist - Annexure AB of TOM)
- No enclosures - Bank challan / TDS/TCS certificate etc.
- Correction, if required, in full and in paper form only
- Copy of original Provisional Receipt (if correction statement)
- Adhere to checklist
- Payment made by transfer voucher - electronic return
ANNUAL INFORMATION RETURN ( AIR)
- To be furnished by ‘specified entities’ in respect of specified financial transactions registered/recorded by them during the financial year (beginning on or after April 1, 2004)
- For specified high value financial transactions
- In Form 61A
- Part A – Control totals (Physical) Part B – Electronic Form
- One Entity to furnish one return for a financial year
- Due date of filing of AIR: 31st August of the following year
WHERE TO FILE ?
- CBDT (Central Board of Direct Taxes) has authorized National Securities Depository Limited (NSDL) to receive AIR through the TIN Facilitation Centers on behalf of CIT (CIB).
- Filers may also file AIR online through internet
WHAT IS FORM 26AS ?
- Form 26AS is a consolidated tax statement issued under Rule 31 AB of Income Tax Rules to PAN holders.
- This statement, with respect to a financial year, will include details of:
- Tax deducted at source
- Tax collected at source
- Advance tax/self assessment tax/regular assessment tax, etc.
- deposited by the taxpayers (PAN holders)
- Form 26AS will be prepared only with respect to Financial Year 05-06 onwards
HOW TO VIEW ?
- Client has to successfully register by furnishing the required information at NSDL website
- After verification of the details and proofs , TIN FC has to successfully authorise the request
- Status of registration available on site
- Statement view available after three days of authorization
TIN Facilitation Centres Cum PAN Centres
TIN Facilitation Centres Cum PAN Centres are available across the country.
Activities carried out by these TIN Facilitation Centres Cum PAN Centres are:
- Receive e-TDS/TCS returns from deductors/collectors and upload them to the TIN central system.
- Receive TDS/TCS returns in paper format from non-corporate, non-government deductors/collectors and upload them to the TIN central system.
- Receive Annual Information Returns from filers and upload them to the TIN central system.
- Receive 'applications for allotment of new TAN(Form 49B)' and 'Request for Changes or Correction in TAN data for TAN allotted' from TAN applicants.
- Receive 'applications for allotment of new PAN(Form 49A,Form 49AA)' and 'Request for new PAN Card or/and changes or Correction in PAN data' from PAN applicants.
- Receive Form 24G statements from Account Offices (AO) and upload them to the TIN central system.
Search online for Permanent Account Number (PAN) and Tax Identification Number (TIN) facilitation centres near your location. Users can search for TIN Facilitation Centres cum PAN Centres by selecting a name of the state and location. Downloadable list of PAN Centres is also available.
https://www.tin-nsdl.com/pan.php
https://www.tin-nsdl.com/pan.php
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