Note :
- Proof of Address mentioned in Sr. No. 1 to 7 (*) should not be more than six months old on the date of application.
- Proof of Address is required for residential address mentioned in item no. 5.
In case of Minor, any of the above mentioned documents as proof of identity of such minor shall be deemed to be the proof of identity and address for the minor applicant. For HUF, any document in the name of Karta of HUF is required.
Document acceptable as proof of identity and address as per Rule 114 of Income Tax Rules, 1962, for individual and HUF applicants:
Sr. No. | Proof of Identity (Copy of) | Proof of Address (Copy of) |
1 | School Leaving Certificate | Electricity Bill* |
2 | Matriculation Certificate | Telephone Bill* |
3 | Degree of recognised educational institution | Employer Certificate* |
4 | Depository Account Statement | Depository Account Statement* |
5 | Bank Account Statement / Passbook | Bank Account Statement / Passbook* |
6 | Credit Card | Credit Card Statement* |
7 | Water Bill | Rent Receipt* |
8 | Ration Card | Ration Card |
9 | Property Tax Assessment Order | Property Tax Assessment Order |
10 | Passport | Passport |
11 | Voter Identity Card | Voter Identity Card |
12 | Driving License | Driving License |
13 | Certificate of identity signed by Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer. | Certificate of address signed by Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer. |
Document acceptable as proof of identity and address as per Rule 114 of Income Tax Rules, 1962 for other than individual and HUF applicants:
Sr. No. | Proof of Identity (Copy of) | Proof of Address (Copy of) |
1 | Company | Copy of Certificate of Registration issued by the Registrar of Companies. |
2 | Firm | Copy of Certificate of Registration issued by the Registrar of Firms or copy of partnership deed. |
3 | Association of persons (Trust) | Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner. |
4 | Association of persons (other than Trusts) or Body of Individuals or Local authority or Artificial Judicial Person | 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 Government Department establishing identity and address of such person. |
The above document is also required in case of any change in PAN address.
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