PAN Card

Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department. A typical PAN is AAJPB1641B {Section 139A(7) Expln (b) and (c)}

It is mandatory to quote PAN on return of income, all correspondence/ Tax Deposit Challans with any income tax authority. From 1 January 2005. {Section 139A (5) (a) and (b)}. It is also compulsory to quote PAN in all documents pertaining to financial transactions notified from time-to-time by the CBDT.{Section 139A (5) (c) read with Rule 114B}. Obtaining or possessing more than one PAN is against the law. {Section 139A (7)}

Which documents will serve as proof of 'Identity' in case of Individual applicants, including minors and HUF applicants?
Copy of school leaving certificate or matriculation certificate or degree of a recognized educational institution or depository account or credit card or bank account or water bill or ration card or property tax assessment order or passport or voter identity card or driving license or certificate of identity signed by a MP or an MLA or a Municipal Councilor or a Gazetted Officer. In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of Identity; In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of Identity.

What is proof of 'Address' for Individual applicants, including minors and HUF applicants? Copy of electricity bill or telephone bill or depository account or latest credit card or latest bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving license or rent receipt or certificate of address signed by a MP/ MLA/Municipal Councilor / a Gazetted Officer.

In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of Address. In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of Address.