With effect from April 8, 2012, PAN applications are
required to be furnished in the new forms prescribed by ITD. Indian
citizens will have to submit their ‘Application for allotment of new
PAN’ in revised Form 49A only. Foreign citizens will have to submit
their ‘Application for allotment of new PAN’ in newly notified Form 49AA
only.
With effect from April 1, 2012, fees for PAN application has changed to 96. (For dispatch outside India 962).
For New PAN applications, in case of Individual
and HUF applicants if Address for Communication is selected as Office,
then Proof of Office Address along with Proof of residential address is
to be submitted to NSDL w.e.f. applications made on and after 1st
November 2009.
As per RBI guidelines, the entities making e-commerce transactions are
required to provide PIN (Personal Identification Number) while executing
an online transaction. Accordingly, before making payment for online
PAN/TAN applications using credit/debit card, please ensure that the PIN
is obtained from your respective Banks.
Application for allotment of New PAN (Form 49A) – applicable for Citizens of India
This form should
be used when the applicant has never applied for a PAN or does not have
PAN allotted to him. An applicant can visit Income Tax Department (ITD)
website to find whether a PAN has been allotted to him or not.
Application for allotment of New PAN (Form 49AA) – applicable for foreign citizens
This form should
be used when the applicant has never applied for a PAN or does not have
PAN allotted to him. An applicant can visit Income Tax Department (ITD)
website to find whether a PAN has been allotted to him or not.
This application should be used when PAN has
already been allotted to the applicant but applicant requires a PAN
card. A new PAN card bearing the same PAN is issued to applicant.
While filling this form, applicant should not
select any of the check boxes on the left margin of the form. However,
the check box for Item no. 7. Address for communication will be selected
by default as this address will be updated in the records of ITD.
This application should be used when PAN has
already been allotted to the applicant but applicant wants to make
change/correction in PAN data. A new PAN card bearing the same PAN with
updated details will be issued to applicant.
Appropriate check boxes in front of the relevant core details (i.e.
name, father’s name, date of birth) should be selected, in order to
update the details.