Get Your Indian Pan Card: A Step-By-Step Guide

The Permanent Account Number (PAN) is a crucial form of identification for Indian citizens and foreign nationals doing business or investing in India. The PAN is a unique, 10-character alphanumeric identifier issued by the Indian Income Tax Department to individuals and entities for tax purposes. While obtaining a PAN is technically voluntary, it is essential for most financial transactions, such as opening a bank account, receiving a salary, and buying or selling assets above specified limits. In this article, we will outline the steps to obtain a PAN number for both Indian citizens and foreign nationals.

Eligibility criteria for getting a PAN number

The Permanent Account Number (PAN) is a crucial identification document for Indian citizens, especially when it comes to financial transactions and tax-related matters. Here are the eligibility criteria for obtaining a PAN number:

Indian Citizens

Indian citizens must use Form 49A to apply for a PAN card. The basic eligibility criteria for Indian citizens include:

• Providing valid identity proof, address proof, and date of birth proof.
• Being 18 years of age or above. However, there is no minimum age requirement as per Section 160 of the Income Tax Act, and minors can also apply for a PAN card.

Hindu Undivided Families (HUF)

An HUF is recognised as a separate legal entity, and the PAN card can be used for financial transactions in the name of the HUF. The head (Karta) of the family can apply for a PAN card on behalf of the family by submitting their proof of identity, address, and date of birth. An affidavit with all the details must be signed by the Karta of the HUF.

Minors

Minors are eligible to apply for a PAN card, especially if they intend to be a nominee for a property or make investments in their name. The parents or guardians of minors can fill out and sign the application form on their behalf. When submitting the form, the parents' proofs must be provided, along with the minor's date of birth proof. The minor's Aadhaar number must be included in the form.

Individuals with Mental Disabilities

Individuals with mental disabilities can also obtain a PAN if required. Their representatives must submit the application on their behalf.

Foreign Citizens/Entities

Foreign citizens or entities who intend to carry out financial transactions in India must apply for a PAN card using Form 49AA. They must submit valid identity proof, address proof, and date of birth proof. Acceptable documents include:

• Passport/PIO card/OCI card
• TIN (Taxpayer Identification Number) or CIN (Citizenship Identification Number) attested by the relevant authorities
• Bank account statement from the country of residence
• NRE (Non-resident External) bank account statement held in India
• Residence permit or certificate issued in India
• Copy of visa granted or a contract/letter of appointment from an Indian company

Artificial Entities

Artificial entities such as companies, firms, associations, and trusts are also eligible to apply for a PAN card. Here are the requirements for each:

• Companies: Companies must register with the state Registrar of Companies before applying for a PAN card. They must submit a copy of the Certificate of Registration issued by the Registrar along with the application form.
• Partnership Firm: A partnership firm must submit a copy of its Certificate of Registration issued by the Registrar of Firms or a copy of its partnership deed.
• Limited Liability Partnership (LLP): An LLP must provide a copy of the Certificate of Registration issued by the Registrar of LLPs.
• Trusts: Trusts can apply for a PAN card by submitting a trust deed and a certificate of registration number provided by the charity commissioner.
• Local Authorities: Local governments can apply for a PAN by presenting a copy of the agreement.
• Registered Associations: Registered associations may apply for a PAN card by providing a copy of their registration certificate.
• Artificial Judicial Person: They can apply by providing a registration certificate or a government document proving their identity and residence.

How to fill out the PAN card form

To fill out the PAN card form, you must first determine your eligibility. If you are a non-resident Indian (NRI), Person of Indian Origin (PIO), or a foreign citizen (either with or without an OCI card) and not a citizen of Pakistan or Bangladesh, you are eligible to apply for a "Permanent Account Number" from outside India.

The next step is to download the correct form. If you are an NRI, you will need to download Form 49A, and if you are a foreign citizen, you will need Form 49AA. These can be downloaded from the website of the Income Tax Department of India.

The forms will ask for your personal information, such as your full name, birth date, address, and contact information. It is important to note that the forms should be filled out in English only, and each box should contain only one character, leaving a blank box after each word. When filling in your name, do not use abbreviations, and if your name is longer than the space provided, you can continue it in the space for the first and middle name. You will also need to provide your AO Code details, which can be obtained from the Income Tax Office.

If you have ever been known by any other name, you must provide these details. You will also need to provide the names and details of your parents.

You must provide both a residential and office address, as well as an address for communication. For telephone numbers, be sure to include the country code (ISD code) and STD code. It is mandatory to provide either a telephone number or a valid email address.

Finally, you will need to attach proof of identity, proof of address, and proof of date of birth. These documents should be in your name, and a recent photograph should be included.

Documents required for the application

To apply for a PAN card, you must submit proof of identity, proof of address, and proof of date of birth. The specific documents required vary depending on the applicant's category and citizenship. Here is a detailed list of the documents required for each type of applicant:

Documents Required for PAN Card Application by Indian Citizens:

Proof of Identity:

• Ration card with the applicant's photo
• Photo ID card issued by the central government, state government, or any public sector undertaking
• A certificate issued by a bank, duly attested, containing the applicant's photo and bank account number
• Central government health scheme card
• Pensioner card copy with the applicant's photograph
• A certificate of identity in the prescribed format signed by an MLA, MP, Municipal Councillor, or a Gazetted Officer
• Bank statement on letterhead with the name and stamp of the issuing officer, along with a duly attested photograph and the applicant's bank account number

Proof of Address:

• Landline connection bills
• Broadband connection bills
• Voter ID card containing a photograph
• Bank account statements
• Credit card statements (preferably not more than three months old)
• Passbook of a post office account containing the applicant's address
• Latest order for property tax assessment
• Domicile certificate allotted by the government
• Allotment letter of accommodation issued by the central or state government, not more than three years old
• Property registration documents

Proof of Date of Birth:

• Birth certificate issued by a certified office, such as a Municipal Authority, or an Indian Consulate
• Matriculation certificate from a recognised board
• Certificate of Marriage issued by the Marriage Registrar's Office
• Pension payment order
• Domicile certificate issued by the Government of India or any state government
• Affidavit stating the date of birth, signed before a magistrate
• Photo identity card issued by the central or state government or a central or state public sector undertaking

Documents Required for PAN Card Application by Individuals and Hindu Undivided Families (HUFs) Who Are Not Citizens of India:

For applicants who are not Indian citizens, only proof of identity and address are required. They do not need to submit proof of date of birth.

Proof of Identity:

• OCI (Overseas Citizenship of India) card allotted by the Government of India
• PIO (Persons of Indian Origin) card allotted by the Government of India
• Citizenship ID Number, Taxpayer ID Number, or National ID Number, duly attested by the 'Apostille' or by the Indian Embassy/High Commission/Consulate in the applicant's home country

Proof of Address:

• PIO card allotted by the Government of India
• OCI card allotted by the Government of India
• Non-resident external bank account statements in India
• Bank account statements from the country where the applicant resides
• Registration certificate issued by the Office of Foreigners' Registration, reflecting the Indian address
• Citizenship ID Number, Taxpayer ID Number, or National ID Number, duly attested by the 'Apostille' or by the Indian Embassy/High Commission/Consulate in the applicant's home country
• Visa granted by any foreign country, along with the appointment letter copy provided by the Indian company or employer-issued original certificate of address in India

Documents Required for PAN Card Application by Companies:

The documents required for companies vary depending on their specific classification. Here are the requirements for each category:

Limited Liability Partnership, Association of Persons, or Artificial Juridical Person:

• Copy of the Certificate of Registration issued by the Registrar of Companies (proof of identity and address)
• Copy of the Certificate of Registration issued by the Registrar of LLPs (for Limited Liability Partnerships)
• Copy of the trust deed or the Certificate of Registration issued by the Charity Commissioner (for trusts)
• Copy of the Certificate of Registration issued by the Registrar of Firms or the partnership deed (for partnership firms)
• Copy of the agreement or the Certificate of Registration issued by the Charity Commissioner, Registrar of Cooperative Society, or any other competent authority, or any document from a Central or State Government Department establishing the identity and address of the person (for associations of persons, bodies of individuals, local authorities, or artificial juridical persons)

Documents Required for PAN Card Application by Companies Incorporated in India:

• Copy of the Certificate of Incorporation issued by the Registrar of Companies
• Documents of the registered office as proof of the company's address
• If the company has no office in India, provide a copy of the Certificate of Incorporation and the address of the company's registered office
• Bank draft copy for the paid fee, along with the application form

How to submit the application form

To submit the application form for a PAN card, you can follow these steps:

Step 1: Download the Relevant Form

First, you need to determine your eligibility and download the appropriate form. If you are an Indian citizen or a non-resident Indian (NRI), you will need Form 49A. For foreign citizens (including Overseas Citizens of India or OCI cardholders), Form 49AA is required. These forms can be downloaded from the official website of the Income Tax Department of India or from specific service providers' websites.

Step 2: Fill Out the Form

The form will ask for your personal information, such as your full name, birth date, address, and contact details. Ensure that you fill out the form correctly and provide accurate information. If you need assistance, you can seek guidance from an adviser or a registered agent.

Step 3: Attach Supporting Documents

Along with the completed form, you will need to attach relevant supporting documents. These typically include proof of identity (POI), proof of address (POA), and a recent photograph. Make sure to refer to the specific requirements mentioned in the form and on the website.

Step 4: Make the Payment

The next step is to make the necessary fee payment. You can pay online using a debit or credit card, or in person if you are in India. The fee amount may vary depending on your location and the service provider.

Step 5: Submit the Application

Once you have completed the form, attached the required documents, and made the payment, you are ready to submit your application. You can submit the application online through the official website or a service provider's portal. Alternatively, you can submit the physical application along with the supporting documents to the nearest office of the authorized agency, such as UTIITSL, in regions like Mumbai, Kolkata, Chennai, or New Delhi.

After submitting your application, the government department will process your form and verify your documents. If everything is in order, you will be allotted a PAN number, and you will receive your e-PAN via email within a few days. The physical PAN card will be delivered to the address specified in your application within a few weeks.

PAN card fees and charges

The fees and charges for a PAN card vary depending on the applicant's category and the address for communication. Here is a detailed breakdown of the PAN card fees and charges:

Indian Citizens:

For Indian citizens applying for a new PAN card, the cost is Rs. 115.90, inclusive of all taxes. There are also minor additional online payment charges, bringing the total to around Rs. 120. This price includes the application fee and the cost of dispatching the physical PAN card within India.

Foreign Citizens:

For foreign citizens, the fees are significantly higher. The application fee is Rs. 1,020, with around Rs. 5 added for online payment charges, making the total approximately Rs. 1,025. If the communication address is outside India, there are additional dispatch charges of Rs. 771, and the total cost, including the 12.36% service tax, amounts to Rs. 971.

Reprint Fees:

If you already have a PAN card and need a reprinted one (with no changes to the data), the fees are different. For an Indian address, the online fee payment is ₹50, inclusive of taxes, whereas for a foreign address, the payment is ₹959, again inclusive of taxes.

Payment Methods:

Payment for the PAN card can be made through both online and offline modes. Online payment methods include credit/debit card or net banking. For offline payment, you can use a Demand Draft or Cheque drawn in favour of 'NSDL-PAN'. It is important to note that Demand Drafts should be payable at Mumbai, and the acknowledgement number should be mentioned on the reverse.

Agent Charges:

It is worth noting that if you choose to apply for a PAN card through an agent, they will likely charge more than the actual cost. The extra amount is kept as a service charge, and it is generally around Rs. 300 for an Indian address. Therefore, it is more cost-effective to apply for a PAN card directly through the official website.

Frequently asked questions