Get A Company's Pan: A Step-By-Step Guide

A Permanent Account Number (PAN) card is a crucial document for businesses operating in India. It is a unique identification number issued by the Income Tax Department of India to all businesses and individuals. Obtaining a PAN card is essential for businesses as it is required for various financial and tax-related transactions. The process of applying for a PAN card is straightforward and can be done online or offline. This paragraph will provide an overview of the topic, How to Get a PAN Number for a Company, covering the importance of PAN cards, the application process, and the benefits it offers to businesses in India.

Visit the NSDL website and fill out Form 49A

To get a PAN number for your company, you will need to fill out Form 49A. This can be done online or offline.

Online

• Visit the NSDL website and select 'PAN Card for Indian Citizen/NRI - Form 49A' from the dropdown menu.
• Fill in the required information, including your company name, date of incorporation, email address, and contact number.
• Provide details about your income source and select the appropriate business type.
• Enter the office address, which will also be considered the communication address.
• Provide the Assessing Officer (AO) code based on your jurisdiction area.
• Upload the required documents, including the Certificate of Registration issued by the Registrar of Companies, which serves as both address and identity proof.
• Review the form and ensure all information is correct.
• Pay the applicable fee of Rs 110 for communication addresses within India or Rs 1020 for addresses outside India.
• Submit the form and retain the acknowledgment number to track your application status.

Offline

• Download Form 49A from the NSDL website.
• Fill out the form, providing all necessary information and attaching the required documents.
• Submit the completed form and documents to your nearest PAN centre.
• Pay the applicable fee.
• You will receive an acknowledgment number, and the PAN card will be issued within 15 days after verification.

Important Instructions for Filling Out Form 49A:

• The form should be filled out in English only, using block letters and black ink.
• Each box should contain only one character, leaving a blank box after each word.
• Do not use abbreviations for the first and last names.
• Provide your full name, including middle name, and marital status.
• Specify your gender and date of incorporation, ensuring it matches your registration documents.
• Provide your residential and office address details, including the town, city, and pin code.
• Choose either your office or residential address as the communication address for correspondence.
• Carefully fill in your country code, state code, telephone number, mobile number, and email address.
• Specify your applicant status, such as an individual, company, or partnership firm.
• Provide your Aadhaar number if you are an Indian resident.
• Mention at least one source of income and select the appropriate business/profession code.
• Provide the name and address of your representative assessee, if applicable.
• Attach proof of identity, address, and date of birth documents.

Please note that having more than one PAN card is illegal, and you should carefully review your application before submission to avoid errors and delays.

Provide company details, including name, registration number, and address

To obtain a Permanent Account Number (PAN) card for your company, you must provide specific details and supporting documents. This process can be completed online or offline, and the following information outlines the requirements for providing company details, including name, registration number, and address.

Company Name

The company name must be provided during the PAN card application process. When filling out the application form, ensure that the company's full name is entered under the "Surname" column. The exact name, as registered, should be used to avoid discrepancies.

Registration Number

The registration number, also known as the Company Identification Number (CIN), is a crucial component of the PAN card application. The CIN is a 21-digit code that provides essential information about the company. Here's a breakdown of the CIN format:

• The first digit can be 'L' or 'U', indicating a listed or unlisted company, respectively.
• The next five digits represent the industry the company belongs to, giving insight into the type of business the company conducts.
• The subsequent two digits indicate the state where the company is registered, such as 'DL' for Delhi or 'MH' for Maharashtra.
• The following four digits signify the year of incorporation, indicating when the company was formed under the New Companies Act 2013.
• The next three digits indicate the type of company, such as 'PTC' for a private limited company or 'PLC' for a public limited company.
• The final six digits are the ROC number issued by the Registrar of Companies (ROC) during registration.

Company Address

When applying for a PAN card, you must provide the office address, which is also considered the communication address in the PAN card database. This address should match the one listed on the company's registration certificate. Any discrepancies in the address can cause delays in the application process, so ensure that the registered address is up-to-date.

Additional Information

Along with the company name, registration number, and address, other details may be required during the PAN card application process. This includes the date of incorporation, email address, contact number, source of income, and the Assessing Officer (AO) code based on the jurisdiction area of your company's location.

Supporting Documents

The following documents are typically required as proof of identity and address when applying for a PAN card for your company:

• Certificate of Registration issued by the Registrar of Companies (applicable to companies, Limited Liability Partnership Firms, and Partnership Firms)
• Trust Deed or Certificate of Registration issued by the Charity Commissioner (for Trusts)
• Agreement or Certificate of Registration issued by the competent authority (for Associations of persons, Body of Individuals, Local Authority, or Artificial Juridical Person)
• Any other document from a Central or State Government Department establishing the company's identity and address

Specify income source

In this step, indicate the primary source of income for your business. Specify whether the income arises from sales, services, investments, or other revenue streams. Provide accurate and comprehensive details about your business's income sources, as this information is essential for tax assessment and compliance.

Clearly outlining your income sources helps tax authorities understand your business's financial activities, ensuring proper categorization and adherence to tax regulations. Accurate reporting at this stage ensures that your PAN card application aligns with your business's financial profile, facilitating smooth processing and compliance with tax laws.

If your company generates income from outside India, you will need to provide PAN details. Additionally, if your company is registered in India and has a permanent establishment or office in the country, a PAN card is required.

Documents Required for PAN Card Application

The following documents are required for a PAN card application for an Indian company:

• Certificate of Incorporation: Issued by the Ministry of Corporate Affairs.
• Memorandum of Association and AoA: Documents outlining the company's objectives and internal regulations.
• Board Resolution: Authorizing the application and specifying the authorized signatories.
• Identity Proofs: Copies of Aadhar, Voter ID, or Passport for directors and shareholders.
• Address Proofs: Copies of Aadhar, Voter ID, Passport, or utility bills for directors and shareholders.
• PAN of Directors: PAN cards of all directors.
• Photographs: Passport-sized photos of directors.
• Office Address Proof: Utility bill, rent agreement, or property tax receipt as proof of the registered office address.
• Form 49A: The PAN application form, duly filled and signed by an authorized signatory.

Provide jurisdiction details

The PAN card jurisdiction details are important as they provide comprehensive information on the Commissioner's charge, the Joint Commissioner's range, the Chief Commissioner's area, and the Assessing Officer's designation and location. It is also necessary when shifting or changing one's permanent address.

To obtain the PAN jurisdiction details, follow these steps:

Step 1: Visit the Official Website of the Income Tax Department

Go to the official website of the Income Tax Department at https://www.incometax.gov.in/iec/foportal/@ or https://www.incometaxindiaefiling.gov.in.

Step 2: Navigate to the Relevant Section

On the website, look for and click on the "Know Your AO" or "Know Your Jurisdictional AO" section.

Step 3: Enter Your Details

You will be required to enter your PAN and mobile number. Then, click on the "Submit" button.

Step 4: Verify Your Information

You will receive a one-time password (OTP) on your registered mobile number. Enter this OTP on the website to verify your identity.

Step 5: Access Your PAN Jurisdiction Details

After successfully verifying your identity, the website will display the jurisdiction information for your PAN. This will include details such as your PAN card status, name, area code, AO type, range code, AO number, jurisdiction, building name of the income tax ward office, and email ID of the income tax award office.

Additional Information:

It is important to note that the Assessing Officer (AO) is responsible for various tasks, including assessing income tax returns, calculating tax liability, ensuring tax collection, and handling taxpayer complaints within their jurisdiction. The AO also has the authority to issue and waive penalties. Therefore, knowing your PAN jurisdiction and AO is crucial, especially when you need to contact them regarding notices, clarifications, disputes, or complaints related to the Income Tax process.

Upload company documents, such as registration certificate and address proof

When applying for a PAN card, companies need to submit documents that serve as proof of identity and address. The specific documents required may vary depending on the type of entity. However, in the case of companies, the Certificate of Registration issued by the Registrar of Companies can be used as both identity proof and address proof. This document is also referred to as the Certificate of Incorporation.

• For Limited Liability Partnership Firms, a Certificate of Registration issued by the Registrar of LLPs is needed.
• For Partnership Firms, a Partnership Deed or a Certificate of Registration issued by the Registrar of Firms is required.
• For Trusts, a Trust Deed or a Certificate of Registration issued by the Charity Commissioner is necessary.
• For Associations of persons (other than Trusts), Body of Individuals, Local Authorities, or Artificial Juridical Persons, an Agreement or a Certificate of Registration issued by the relevant authority, such as the Charity Commissioner, Registrar of Cooperative Society, or any other competent authority, is mandatory. Alternatively, any other document originating from a Central or State Government Department that establishes the identity and address of the entity may be accepted.

It is important to note that the PAN card application process for companies requires physical submission of documents, and the e-sign and e-KYC facilities are not available for this type of entity.

Frequently asked questions