Permanent Account Number (PAN) was introduced by the Indian Income Tax Department in order to facilitate easy retrieval of information and matching information relating to an assessee's investment, payment of taxes, raising of loans, assessment, tax demand, tax arrears etc.
The Permanent Account Number (PAN) is unique, national, and permanent. It is unaffected by a change of address, even between states in India.
As a universal identification key the PAN helps to monitor all financial transactions of high net worth individuals and thereby indirectly prevent tax evasion.
Pan Card is issued by the Indian Income Tax Department under the supervision of the Central Board for Direct Taxes (CBDT) and is almost equivalent to a national identification number. It also serves as an important ID proof.
From 1 January 2005 it has been made mandatory to quote the Permanent Account Number (PAN) on challans for any payments due to Income Tax Department. It is also compulsory to quote PAN in all documents pertaining to most financial transactions.
Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated tamper proof card, by the Income Tax Department of India.
The Permanent Account Number (PAN) is unique to an individual or entity and it is valid across India. Permanent Account Number once allotted to an individual or entity is unaffected by a change of name, address within or across states in India or other factors.
A typical Permanent Account Number is would look like AFZPK7190K.. The logic behind the array of numbers and alphabets is as follows:
First three characters i.e. "AFZ" in the above PAN are alphabetic series running from AAA to ZZZ. Fourth character i.e. "P" in the above PAN represents the status of the PAN holder.
"P" stands for Individual.
"F" stands for Firm.
"C" stands for Company.
"H" stands for HUF.
"A" stands for AOP.
"T" stands for TRUST etc.
Fifth character i.e. "K" in the above PAN represents first character of the PAN holder's last name/surname. Next four characters i.e. "7190" in the above PAN are sequential number running from 0001 to 9999. Last character i.e. "K" in the above PAN is an alphabetic check digit.
Banks, private or nationalized, emphasize on importance of PAN to entertain Time Deposit exceeding fifty thousand rupees.
Importance of PAN is emphasized during transactions involving other financial instruments as follows:
PAN is required for opening a bank account in both private and nationalized banks.
Banks, private or nationalized, emphasize on importance of PAN to entertain Time Deposit exceeding fifty thousand rupees.
PAN is also required while making payment in cash for purchase of bank drafts or pay orders or banker's cheques for an amount aggregating to fifty thousand rupees or more during any one day.
Deposit in cash aggregating to fifty thousand rupees or more with a bank during any one day requires PAN.
Deposit, exceeding fifty thousand rupees, in any account with Post Office Savings Bank.
Contract of a value exceeding one laksh rupees for sale or purchase of securities.
Making an application for installation of a telephone connection (including a cellular telephone connection) requires a PAN.
PAN is required when payment to hotels and restaurants against their bills for an amount exceeding twenty-five thousand rupees at any one time is made.
Payment in cash in connection with travel to any foreign country of an amount exceeding twenty-five thousand rupees at any one time also requires PAN.
Advantage of PAN includes deduction of fraudulent transactions, reduce tax evasion, transparency in transactions between buyer and seller.
Please note that one should apply for new Pan Card when the applicant is a resident Indian citizen, and has never applied for a Permanent Account Number (PAN) or does not have a PAN allotted to him. Should you have any doubts, refer article Who should apply for a PAN card ? for more details before you read further.
Refer article Who should apply for a change or correction in PAN card ? for more details before you read further about how to apply for the same.
Refer article Who should apply for a duplicate PAN card ? for more details before you read further about how to apply for the same.
Yes. One can make changes while applying for a duplicate pan card, Refer page How to apply for change in PAN details for more details.
Fill - Fill the online application form - form 49A
Pay - Make Payment online
Sign - Download the prefilled application and affix photos and signature.
Send - Send the signed application and supporting documents by post or courier to the address provided in the welcome mail.Click here for more details.
Fill - Fill the online application form - Composite Service Form (CSF)
Pay - Make Payment online
Sign - Download the prefilled application and affix photos and signature.
Send - Send the signed application and supporting documents by post or courier to the address provided in the welcome mail.Click here for more details.
Fill - Fill the online application form - Composite Service Form (CSF)
Pay - Make Payment online
Sign - Download the prefilled application and affix photos and signature.
Send - Send the signed application and supporting documents by post or courier to the address provided in the welcome mail.Click here for more details.
1.Elector's Photo Identity Card
2.Driving License
3.Passport
4.Ration Card having photograph of the applicant
5.Certificate of Identity in original signed by a Gazetted Officer
6.Certificate of Identity in original signed by a Member of Parliament
7.Certificate of Identity in original signed by a Member of Legislative Assembly
8.Certificate of Identity in original signed by a Municipal Councilor
9.Arm's License
10.AADHAAR Card issued by the Unique Identification Authority of India
11.Photo Identity Card issued by the Central Government or a State Government or a Public Sector Undertaking
12.Pensioner Card having photograph of the applicant
13.Central Government Health Scheme Card
14.Ex-servicemen Contributory Heath Scheme photo card
15.Bank Certificate in original on letter head from the branch
1.Elector's Photo Identity Card
2.Driving License
3.Passport
4.Bank Account Statement
5.Credit Card Statement
6.Landline Telephone or Broadband Connection Bill
7.Employer Certificate in original
8.Electricity Bill
9.Depository Account Statement
10.Latest Property Tax Assessment Order
11.Certificate of Address in original signed by a Gazetted Officer
12.Certificate of Address in original signed by a Member of Parliament
13.Certificate of Address in original signed by a Member of Legislative Assembly
14.Certificate of Address in original signed by a Municipal Councilor
15.Water Bill
16.Consumer gas connection card or book or piped gas bill
17.Passport of the Spouse
18.Post Office Passbook having address of the applicant
19.Domicile Certificate issued by the Government
20.AADHAAR Card issued by the Unique Identification Authority of India
21.Allotment Letter of Accommodation issued by the Central or State Government
22.Property Registration document
1.Birth Certificate
2.Pension Payment Order
3.Marriage Certificate issued by Registrar of Marriages
4.Matriculation Certificate
5.Domicile Certificate issued by the Government
6.Affidavit sworn before a Magistrate stating the date of birth
7.Driving License
8.Passport
9.AADHAAR Card issued by the Unique Identification Authority of India
| Sr.No | Case / Applicant type | Document Acceptable |
|---|---|---|
| 1. | Change in name: change of name on account of marriage | Any one of a) Marriage certificate b) Marriage invitation card c) Publication of name change in official gazette d) Copy of passport showing husband's name |
| 2. | Change in name: Individual applicants - change of name on account of reasons other than marriage. | Publication of name change in official gazette |
| 3. | Change in father's name | Publication of name change in official gazette |
| 4. | Change in date of birth: | Individuals Relevant proof of identity having correct date of birth. |
1.Elector's Photo Identity Card
2.Driving License
3.Passport
4.Ration Card having photograph of the applicant
5.Certificate of Identity in original signed by a Gazetted Officer
6.Certificate of Identity in original signed by a Member of Parliament
7.Certificate of Identity in original signed by a Member of Legislative Assembly
8.Certificate of Identity in original signed by a Municipal Councilor
9.Arm's License
10.AADHAAR Card issued by the Unique Identification Authority of India
11.Photo Identity Card issued by the Central Government or a State Government or a Public Sector Undertaking
12.Pensioner Card having photograph of the applicant
13.Central Government Health Scheme Card
14.Ex-servicemen Contributory Heath Scheme photo card
15.Bank Certificate in original on letter head from the branch
1.Elector's Photo Identity Card
2.Driving License
3.Passport
4.Bank Account Statement
5.Credit Card Statement
6.Landline Telephone or Broadband Connection Bill
7.Employer Certificate in original
8.Electricity Bill
9.Depository Account Statement
10.Latest Property Tax Assessment Order
11.Certificate of Address in original signed by a Gazetted Officer
12.Certificate of Address in original signed by a Member of Parliament
13.Certificate of Address in original signed by a Member of Legislative Assembly
14.Certificate of Address in original signed by a Municipal Councilor
15.Water Bill
16.Consumer gas connection card or book or piped gas bill
17.Passport of the Spouse
18.Post Office Passbook having address of the applicant
19.Domicile Certificate issued by the Government
20.AADHAAR Card issued by the Unique Identification Authority of India
21.Allotment Letter of Accommodation issued by the Central or State Government
22.Property Registration document
1.Birth Certificate
2.Pension Payment Order
3.Marriage Certificate issued by Registrar of Marriages
4.Matriculation Certificate
5.Domicile Certificate issued by the Government
6.Affidavit sworn before a Magistrate stating the date of birth
7.Driving License
8.Passport
9.AADHAAR Card issued by the Unique Identification Authority of India
Proof of PAN (Copy of Damaged or Lost Pan Card)
Proof of Identity
Proof of Address
Proof in support of changes required (if any)
1.Elector's Photo Identity Card
2.Driving License
3.Passport
4.Ration Card having photograph of the applicant
5.Certificate of Identity in original signed by a Gazetted Officer
6.Certificate of Identity in original signed by a Member of Parliament
7.Certificate of Identity in original signed by a Member of Legislative Assembly
8.Certificate of Identity in original signed by a Municipal Councilor
9.Arm's License
10.AADHAAR Card issued by the Unique Identification Authority of India
11.Photo Identity Card issued by the Central Government or a State Government or a Public Sector Undertaking
12.Pensioner Card having photograph of the applicant
13.Central Government Health Scheme Card
14.Ex-servicemen Contributory Heath Scheme photo card
15.Bank Certificate in original on letter head from the branch
1.Elector's Photo Identity Card
2.Driving License
3.Passport
4.Bank Account Statement
5.Credit Card Statement
6.Landline Telephone or Broadband Connection Bill
7.Employer Certificate in original
8.Electricity Bill
9.Depository Account Statement
10.Latest Property Tax Assessment Order
11.Certificate of Address in original signed by a Gazetted Officer
12.Certificate of Address in original signed by a Member of Parliament
13.Certificate of Address in original signed by a Member of Legislative Assembly
14.Certificate of Address in original signed by a Municipal Councilor
15.Water Bill
16.Consumer gas connection card or book or piped gas bill
17.Passport of the Spouse
18.Post Office Passbook having address of the applicant
19.Domicile Certificate issued by the Government
20.AADHAAR Card issued by the Unique Identification Authority of India
21.Allotment Letter of Accommodation issued by the Central or State Government
22.Property Registration document
1.Birth Certificate
2.Pension Payment Order
3.Marriage Certificate issued by Registrar of Marriages
4.Matriculation Certificate
5.Domicile Certificate issued by the Government
6.Affidavit sworn before a Magistrate stating the date of birth
7.Driving License
8.Passport
9.AADHAAR Card issued by the Unique Identification Authority of India