Your PAN or Permanent Account Number is a 10-digit alphanumeric identification number issued under Section 139A of the Indian Income Tax Act under the supervision of the Central Board for Direct Taxes. Holding a PAN card is important while filing income tax returns. While it serves as an identification tool, it is not proof of Indian citizenship.
PAN applicants must produce a specific set of identifying documents, just like with all other government-issued credentials. PAN applications can be submitted offline or online. For the same, two different types of application forms are provided. One is Form 49A, while the other is Form 49AA for foreigners.
According to the entities submitting the application, different types of PAN applications require different types of supporting documentation. Let’s examine the various sets of documentation that distinct entities require in order to receive a PAN.
What is the structure of PAN?
As said earlier, a PAN card is a 10-digit alphanumeric unique identity. However, each digit of that number provides different information about the holder.
- The first five characters are letters in uppercase, followed by 4 numbers, and the last digit is an alphabet.
- The first three letters form a sequence of the alphabet from AAA to ZZZ.
- The fourth character identifies the holder’s type, and it’s defined by a letter
- A – AOP (Association of persons)
- B – BOI (Body of individuals)
- C – Company
- F – Firm
- G – Government
- H – HUF (Hindu Undivided Family)
- L – Local authority
- J – Artificial juridical person
- P – Person (Individual)
- T – Trust (AOP)
- The fifth character of the PAN is either your first name or your surname of the person. If your PAN card is made for personal use, then the character denoting you will be ‘P’.
- If a PAN card is made for an entity, trust, society, or organisation, HUF firm, company, AOP, trust, BIO, local authority, artificial juridical person, or government, then identity will be denoted by the fourth character.
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Documents required for PAN card for online application- for Indian Citizens
| Proof of Identity | Proof of Address | Proof of birth and age |
| Voter ID card | Voter ID with photograph | Birth Certificate issued by the Municipal Authority or registrar |
| Aadhaar card | Aadhaar card | Pension payment order |
| Ration card with photo | Latest electricity bill | Marriage certificate issued by Registrar of Marriage |
| Passport | Spouse and individual passport | Passport |
| Driving license | Driving license | Driving license |
| Arm’s license | Latest landline telephone bill | Matriculation certificate |
| Photo identity card issued by apex government, state government, or by Public Sector Undertaking | Latest broadband connection bill | Central or State government issued domicile certificate |
| Central government health scheme card | Post office passbook with person’s address | Magistrate signed date of birth affidavit |
| Bank certificate with a person’s attested photo and bank account number | Bank account statement | Any document that serves as a proof your birth date is enough for submission |
| Pensioner card with applicant’s photograph | Credit card statement | |
| Certificate of identity signed by Member of Parliament, Member of Legislative, or Assembly, or Municipal Councillor | Domicile certificate issued by the government body | |
| Any of the above-mentioned documents can serve as identification proof | Allotment letter | |
| If you are applying for minors, above the above-mentioned documents of parents or minors can serve as identification proof | Latest property tax assessment order |
Documents required for foreign PAN applicants
| Proof of Identity | Proof of Address | Proof of birth and age |
| Passport | Passport | Passport |
| Aadhaar Card | Aadhaar Card | Aadhaar Card |
| Voter Id card | Voter Id card | Voter Id card |
| Driving License | Driving License | Driving License |
| Ration Card | Post office passbook | Matriculation certificate |
| Pensioner Card | Post office passbook | Photo identity card issued by apex or state government |
| Photo identity card issued by apex or state government | Post office passbook with applicant’s address | Birth certificate |
| Domicile certificate | Domicile certificate |
Additional documents required for foreign PAN applicants
- A passport copies
- Overseas address proof
- 2 overseas bank statement
- Two passport-size photo
Documents required for an Indian business’s PAN card
- A registrar certificate issued by the Registrar of Companies copy
Documents required for foreign business’s PAN card
- A registrar certificate copy issued by the Registrar of Companies or a Partnership deed copy
- A registrar certificate issued by the Indian government or government approval copy for granting to set up companies in India
Documents required to have your Trust registered in India
Documents required to apply for a PAN card by an Associate of Person, body of individuals, local authority, or artificial juridical person registration are:
- Paper of agreement
- Certificate of Registration number issued by Charity Commissioner or Registrar of Co-operative or Competent Authority
- Documents originated by the Central or State Government Department
Documents required for PAN card by an international Association of Persons that does not include Trusts
- A registrar certificate copy issued by the Registrar of Companies or a Partnership deed copy
- A registrar certificate issued by the Indian government or government approval copy for granting to set up companies in India
Documents required for PAN card by Individual and HUF who have NRI status
| Proof of Identity | Proof of Address |
| Passport | Passport |
| PIO card presented by the Indian government | PIO card presented by the Indian government |
| OCI card presented by the Indian government | OCI card presented by the Indian government |
| National ID number, Taxpayer ID number, other valid Citizen ID number | National ID number, Taxpayer ID number, other valid Citizen ID number |
| You need to attest your documents by the Apostille or Indian Embassy, High Commission, India foreign Consulate | NRI bank statement by the bank operation in India |
| Registration Certificate issued by Office of Foreigner’s Registration and needs to have applicant’s address | |
| An appointment letter originated by an Indian Company or the original Employer-issued certificate of Indian address |
Documents required for PAN card to incorporate companies in India
‘Companies’ being an umbrella term that includes:
- Company
- Partnership Firm
- Trust
- Association of Persons
- Limited Liability Partnership
- Artificial Juridical Person
- Body of Individual
- Local Authority
| Entity type | Documents required for submission |
| Company | Copy of certificates of registration issued by the Registrar of Companies |
| Limited Liability Partnership | Copy of certificates of registration issued by the Registrar of LLCs |
| Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person |
|
| Partnership Firm | Copy of certificates of registration issued by the Registrar of Firms or Partnership Deed copy |
| Trust | Copy of certificates of registration number or Trust deed copy issued by the Charity Commissioner |
Cost for the application of a PAN card
- If you have an Indian communication address, you will be charged INR 93, excluding GST
- If you have a foreign communication address, you will be charged INR 864, excluding GST
You can make the requisite payment through:
- Credit/debit card
- Net banking
- Demand draft
PAN contact information
You can contact the Income Tax department at 1800-180-1961 to get more information on the PAN card document requirement. You can also visit Protean eGov Technologies Limited or can send an email to tininfo@nsdl.co.in for your PAN card information.
FAQs
Can a company as an individual apply for a PAN card?
Yes, a company can apply for a PAN card. You can know more in the article about the documents required to apply for a PAN card for a company.
Do I need to submit original documents while applying for a PAN card?
No, if you are applying online. However, if you are applying offline, you need to carry original documents for verification.
Who should I speak with if I have questions about the PAN Card documentation requirements?
Call the Income Tax Department's toll-free number at 1800-180-1961 or the NSDL e-gov customer service line at 020-27218080 if you have any questions about the documentation needed to apply for a PAN card. You can send an email to tininfo@nsdl.co.in as well.
