INSTRUCTIONS FOR FILLING FORM 49A a) Form to be filled

INSTRUCTIONS FOR FILLING FORM 49A
a)
b)
c)
d)
e)
f)
g)
h)
i)
Form to be filled legibly in BLOCK LETTERS and preferably in BLACK INK. Form should be filled in
English only.
Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign)
leaving a blank box after each word.
'Individual' applicants should affix two recent colour photographs with white backgrounds (size 3.5 cm x 2.5
cm) in the space provided on the form. The photographs should not be stapled or clipped to the form. The
clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.
Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the
form in such a manner that portion of signature/impression is on photo as well as on form
Signature /Left hand thumb impression should be within the box provided on the right side of the form. The
signature should not be on the photograph affixed on right side of the form. If there is any mark on this
photograph such that it hinders the clear visibility of the face of the applicant, the application will not be
accepted.
Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under
official seal and stamp.
AO code (Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must
be filled up by the applicant. These details can be obtained from the Income Tax Office Or IT PAN Service
Centers (managed by UTIITSL) Or UTIITSL website www.utiitsl.com
At the time of applying for PAN, the applicant has to submit Proof of Identity ( POI ), Proof of Address (
POA), and Date of Birth ( DOB)
Guidelines for filling the Form49A:
1. Full Name :
Please select appropriate title. Do not use abbreviations in the First and the Last name/Surname
For example RAVIKANT should be written as:
Last Name / Surname
R A V I K A N T
First Name
Middle Name
For example SURESH SARDA should be written as:
S A R D A
First Name
S U R E S H
Last Name / Surname
Middle Name
For example POONAM RAVI NARAYAN should be written as:
Last Name / Surname
First Name
Middle Name
N A
P O
R A
R
O
V
A
N
I
Y
A
A
M
N
For example SATYAM VENKAT M. K.RAO should be written as :
R A O
First Name
S A T Y A M
Middle Name
V E N K A T
M
K
For example M.S.KANDASWAMY (MADURAI SOMASUNDRAM KANDASWAMY) should be written as:
Last Name / Surname
Last Name / Surname
First Name
Middle Name
K
M
S
A
A
O
N
D
M
D
U
A
A
R
S
S
A
U
W
I
N
A
M
Y
D
R
A
M
Applicant other than ‘Individuals’ may ignore above instructions.
Non-Individuals should write their full name starting from the first block of Last Name/Surname. If the name is longer than the
space provided for the last name, it can be continued in the space provided for First and Middle Name
For example XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED should be written as:
Last Name /
Surname
First Name
X
Y
Z
D
A
T
A
I
A
)
P
R
I
V
A
C
O
T
E
R
P
O
R
A
T
I
O
L
I
M
I
T
E
D
N
(
I
N
D
Middle Name
For example MANOJ MAFATLAL DAVE (HUF) should be written as:
Last Name / Surname
First Name
Middle Name
M
A
N
O
J
M
A
F
A
T
L
A
L
D
A
V E
(
H
U
F
)
In case of Company, the name should be provided without any abbreviations. For example, different variations of ‘Private Limited’ viz. Pvt
Ltd, Private Ltd, Pvt Limited, P Ltd,P.Ltd., P.Ltd are not allowed. It should be ‘Private Limited’ only .
In case of sole proprietorship concern, the proprietor should apply for PAN in his/her own name.
Name should not be prefixed with any title such as Shri, Smt, Kumari, Dr., Major, M/s etc.
2. Abbreviation of full name to be printed on the PAN card
Individual applicants should provide full/abbreviated name to be printed on the PAN card. Name if, abbreviated, should necessarily contain
the last name. For example
. SATYAM VENKAT M.K.RAO which is written in the Name field as:
Last Name /
Surname
R
A
O
First Name
S
A
T
Y
A
M
V
E
N
K
A
T
Middle Name
M
K
Can be written as in ‘ Name to be printed on the PAN Card’ column as SATYAM VENKAT M.K.RAO or S.V.M.K.RAO or
SATYAM V.M.K.RAO For non individual applicants, this should be same as last name field in item no 1 above.
3. Have you ever been known by any other name?
If applicant selects 'Yes', then it is mandatory to provide details of the other name. Instructions in Item No. 1 with respect to name apply
here. Title should be similar to the title mentioned in Item No. 1.
4.
Gender
This field is mandatory for Individuals. Field should be left blank in case of other applicants.
5.
Date of Birth/Incorporation/ Agreement /Partnership or Trust Deed/Formation of Body of Individuals/ Association of
Persons
Date cannot be a future date. Date: 2nd August 1975 should be written as:
Relevant date for different categories of applicants is:
D D M M Y Y Y Y Individual: Actual Date of Birth; Company: Date of Incorporation;
0 2 0 8 1 9 7 5 Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust
Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of Incorporation/registration; HUFs: Date of
creation of HUF and for ancestral HUF date can be 01‐01‐0001 where the date of creation is not available.
6. Father’s Name
Applicable to Individuals only. Instructions in Item No.1 with respect to name apply here. Married woman applicant should give father's
name and not husband's name.
7.
Address – Residence and office
R ‐ Residence Address:
For Individuals, HUF, AOP, BOI or AJP, residential address is mandatory. Other applicants should leave this field blank.
O ‐ Office Address:
(1) Name of Office and address to be mentioned in case of individuals having source of income as salary or Business/profession [ Item No.
13]
(2) In case of Firm, LLP, Company, Local Authority and Trust, name of office and complete address of office is mandatory.
For all categories of applicants it is necessary to mention complete address and the details of Town/City/District, State/Union Territory,
and PINCODE are mandatory.
In case a foreign address is provided then it is mandatory to provide Country Name along with ZIP Code of the country.
8. Address for communication
Individuals/HUFs/AOP/BOI/AJP may indicate either 'Residence' or 'Office' and other applicants should necessarily indicate 'Office' as the
Address for Communication. All communication will be sent at the address indicated in this field.
9. Telephone Number and E‐mail ID
1. Telephone Number should include country code (ISD code) and STD Code or Mobile No. should include Country code (ISD
Code).
For example : (i)Telephone number 23555705 of Delhi Should be written as:
Country code
STD CODE
Telephone Number/Mobile number
9
1
1 1
2
3
5
5
5
7
0
5
Where’91’ is the country code of India and 11 is the STD code of Delhi
.(ii) Mobile number 9102511111 of India should be written as :
Country code
STD Code
Telephone Number / Mobile number
9
1
9
1
0
2
5
1
1
1
1
1
Where '91' is the country code of India.
2. It is mandatory for the applicants to mention either their “Telephone number” or valid “e‐mail id” so that they can be contacted in
case of any discrepancy in the application and/or for receiving PAN through e‐mail. (3)Application status updates are sent using the
SMS facility on the mobile numbers mentioned in the application form.
10. Status of
Applicant
This field is mandatory for all categories of applicants. In case of ‘Limited Liability Partnership’, the PAN will be
allotted in ‘Firm’ status.
11. Registration number
Not applicable to Individuals and HUFs. Mandatory for 'Company'. Company should mention registration number issued by the Registrar of
Companies. Other applicants may mention registration number issued by any State or Central Government Authority
12. In case of a citizen of India:- AADHAAR number, if allotted, has to be quoted (supported by copy of AADHAAR Letter/Card)
13. Source of Income: It is mandatory to indicate at least one of the sources of incomes, as mentioned in the form. In case, the income
from Business/profession is selected by the applicant then an appropriate business /profession code should be mentioned. Please refer
the table given below to select the business/profession code
Code
Business/Profession
Code
Business/Profession
1
Medical Profession and Business
11
Films, TV and such other entertainment
2
Engineering
12
Information Technology
3
Architecture
13
Builders and Developers
4
Chartered Accountant/Accountancy
14
Members of Stock Exchange, Share Brokers and Sub-Brokers
5
6
Interior Decoration
Technical Consultancy
15
16
Performing Arts and Yatra
Operation of Ships, Hovercraft, Aircrafts or Helicopters
7
8
Company Secretary
Legal Practitioner and Solicitors
17
18
Plying Taxis, Lorries, Trucks, Buses or other Commercial Vehicles
Ownership of Horses or Jockeys
9
Government Contractors
19
Cinema Halls and Other Theatres
Insurance Agency
20
Others
10
14
Name and address of Representative Assessee
Section 160 of Income Tax Act, 1961 provides that any ‘specified person’ (assessee) can be represented through Representative Assessee. Therefore this
column should be filled in by representative assessee only as specified in Section 160 of the Income-Tax Act, 1961, such as, an agent of the non resident,
guardian or manager of a minor, lunatic or idiot, Court of Wards, Administrator General, Official Trustee, receiver,manager,trustee of a Trust including
Wakf.
This field will contain particulars of Representative Assessee. This field is mandatory if applicant is minor, deceased, idiot, lunatic or
mentally retarded. Column 1 to 13 will contain details of person on whose behalf this application is submitted.
Proof of Identity and Proof of address are also required for representative assessee.
15 Documents for Proof of Identity , Proof of Address and Proof of Date of Birth
It is mandatory to attach proof of identity, proof of address and proof of date of birth with PAN application. Documents should be in the
name of applicant. List of documents which will serve as proof of identity , address and date of birth for each status of applicant is as given
below: **
** Document acceptable as proof of identity, address and date of birth as per Rule 114 (4) of Income Tax Rules, 1962
1. For Individual and HUF : (A) Proof of Identity:--I>Copy of a> Elector’s photo identity card Or b> Ration card having
photograph of the applicant Or c> Passport Or d>Driving license Or e>Arm’s license Or f> AADHAAR card issued by the Unique
Identification Authority of India Or g> Photo identity card issued by the Cental Government or a State Government or a Public Sector
Undertaking Or h> Pensioner Card having photograph of the applicant Or i> Central Government Health Scheme Card or Ex-servicemen
Contributory Health Scheme photo card Or II>Proof of Identity ( Original ) a> Certificate of identity in original signed by a Member of
Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted officer as the case may be; Or b>Bank certificate in
original on letter head from the branch ( alongwith name & stamp of the issuing officer) containing duly attested photograph and bank
account number of applicant.
Note : 1 In case of a person being a minor, any of the above
Note: 2 For HUF an affidavit by the Karta of Hindu Undivided
documents of any of the parents or guardian of such minor shall be Family stating name, father’s name and address of all the
deemed to be the proof of identity and address
coparceners on the date of application and copy of any of the
above mentioned documents in the name of Karta of HUF is
required as proof of identity, address and date of birth
(B)Proof of Address:--I> Copy of the following documents not more than three months old -a> Electricity Bill^ Or b> Landline
telephone or broadband connection bill ^ Or c> Water bill ^Or d > Consumer gas connection card or book or piped gas bill^ Or e>Bank
Account Statement or as per Note 3;^ Or f>Depository Account Statement^ Or g> Credit Card Statement^ Or II> Copy of --a> Post office
passbook having address of the applicant Or b> Passport Or c> Passport of the spouse Or d>Elector’s photo identity card Or e> Latest
property tax assessment order Or f> Driving License Or g> Domicile certificate issued by the Government Or h> AADHAAR Card
issued by the Unique Identification Authority of India Or i> Allotment letter of accommodation issued by the Central Government or State
Government of not more than three years old Or j>Property registration document Or III> Proof of address ( Original ):- a> Certificate
of Address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the
case may be Or b> Employer certificate in original
2. Documents followed by ‘ ^’ should not be more than three
Note
1. Proof of Address is required for residence
months old on the date of application
address mentioned in item no 7.
3. In case of an Indian Citizen residing outside
India, copy of Bank Account statement in country of
residence or copy of Non-resident External bank
account statements shall be the proof of address
(C )Proof of Date of Birth: Copy of :- a>Birth certificate issued by the Municipal Authority or any office authorised to issue Birth and
Death Certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub section(1) of section 2 of
the Citizenship Act, 1955(57 of 1955); or b> Pension payment order; or c> Marriage certificate issued by Registrar of Marriages; or d>
Matriculation certificate; or e> Passport or f>Driving license or g> Domicile certificate issued by the Government or h>Affidavit sworn
before a magistrate stating the date of birth.
Other than Individuals and HUF
1
2
Company
Partnership Firm
3
Limited Liability Partnership
4
Association of Persons (Trust
)
Association of Persons,, Body
of individuals, , Local
Authority, or Artificial
Juridical Person
5
Copy of Certificate of Registration issued by the Registrar of Companies
a>Copy of Certificate of Registration issued by the Registrar of Firms Or b> Copy of
partnership deed
Copy of Certificate of Registration issued by the Registrar of LLPs
a> Copy of trust deed Or b> copy of certificate of registration number issued by Charity
Commissioner
a> Copy of Agreement Or
b> Copy of certificate of registration number issued by Charity Commissioner or registrar of cooperative society or any other competent authority . Or
c> Any other document originating from any Central Government or State Government
Department establishing identity and address of such person.
16. Signature/Thumb impression:
Application must be signed by (i)applicant Or(ii) Karta in case of HUF Or (iii)Director of a Company Or (iv) Authorized Signaturee in
case of AOP, Body of Individuals,Local Authority and Artificial Juridical Person Or (v) Partner in case of Firm/LLP, Or (vi) Trustee Or
(vii) Representative Assessee in case of Minor/deceased/idiot/lunatic/mentally retarded. Applications not signed in the given manner
and in the space provided are liable to be rejected.
GENERAL INFORMATION FOR PAN APPLICANTS
a) Applicants may obtain the application form for PAN (Form 49A) from any IT PAN Service centers ( managed by UTIITSL )
or any other stationery vendor providing such forms or freely downloaded from the Income Tax Department website
www.incometaxindia.gov.in / UTIITSL website ( http://www.utiitsl.com).
b) The fee for processing PAN application is ` 105/- (including service tax,). In case, the PAN card is to be dispatched outside India
then additional dispatch charge of `. 866 will have to be paid by applicant.
c) Those already allotted a ten digit alphanumeric PAN shall not apply again as having or using more than one PAN is illegal.
However, request for a new PAN card with the same PAN or/and Changes or Correction in PAN data can be made by filling up
'Request for New PAN Card or/and Changes or Correction in PAN Data' form available from any source mentioned in (a) above.
The cost of application and processing fee is same as in the case of Form 49A.
d) Applicant will receive an acknowledgement containing a 9 digit unique number on acceptance of this form. This
acknowledgement number can be used for tracking the status of the application
For knowing the PAN you may visit our website: http://www.utiitsl.com . Any query /correspondence in this connection may be
addressed by quoting the Application number/ processing fee Coupon Number to the addresses given below:Navi Mumbai
UTI Infrastructure Technology & Service Ltd P. B NO 20, Plot no 3, Sector-11 CBD- Belapur, Navi Mumbai- 400614
Telephone: (022) 67931300 Fax : (022) 67931399 Email ID : [email protected]
New Delhi
UTI Infrastructure Technology & Service Ltd Ground Floor, Jeevan Tara Building Opp Patel Chowk Metro Station 5, Parliament Street,
New Delhi- 110001 Telephone : (011) 23741282-86 Fax: (011 ) 23741280Email ID :- [email protected]
Kolkata
UTI Infrastructure Technology & Service Ltd 29,Netaji Subhash Road, Ground Floor, Opp Gilander House & Standard Chartered Bank,
Kolkata- 700001 Telephone: (033) 22108959, 2242 - 4774/4810/4783 Fax: ( 033) 22435217 Email ID : [email protected],
[email protected]
Chennai
UTI Infrastructure Technology & Service Ltd STC Trade Centre A-29 THIRU- VI-KA Industrial Estate, Guindy, Chennai- 600032
Telephone :- 044-22500426 Email ID:- [email protected]
AAYKAR SAMPARK KENDRA (ASK)- Toll Free Nos : 1800-180-1961