PAN

Please select appropriate title.

Individuals must state full expanded name. Do not use abbreviations and initials.

For example RAVIKANT should be written as:

For example SURESH SARDA should be written as:

For example POONAM RAVI NARAYAN should be written as:

For example SATYAM VENKAT M. K. RAO should be written as:

For example M. S. KANDASWAMY (MADURAI SOMASUNDRAM KANDASWAMY) should be written as:

Applicants 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:

For example MANOJ MAFATLAL DAVE (HUF) should be written as:

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.

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:

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.

Name you would like printed on the card should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.

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.

This field is mandatory for Individuals. Field should be left blank in case of other applicants.

Date cannot be a future date.

Date 2nd August 1975 should be written as

Relevant date for different category of applicants is:

• Individual: Actual Date of Birth;
• Company: Date of Incorporation;
• Association of Persons: Date of formation/creation;
• Trusts: Date of creation of TrustDeed;
• 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.

• Instructions in Item No.1 with respect to name apply here. This field is mandatory for Individuals. Field should be left blank in case of other applicants.

• Whether mother is a single parent and you wish to apply for PAN by furnishing mother’s name only?

  - It is mandatory for Individual applicants to select the flag (i.e. ‘Yes’ or ‘No’).

  - This flag should be selected as ‘Yes’ only if (i) Mother is a single parent, and (ii) You wish to apply for PAN using mother’s name only. Father’s name should be left blank.

  - If the flag is selected as ‘No’, then father’s name is mandatory. For such cases, mother’s name is optional.

• Father’s Name

  - It is mandatory for Individual applicants (except for cases where mother is a single parent) to provide father’s name. Married woman applicant should also give father’s name and not husband’s name.

• Mother’s Name

  - This is an optional field. Mother’s name is mandatory if the flag value (i.e. Whether mother is a single parent and you wish to apply for PAN by furnishing mother’s name only?) is selected as ‘Yes’.

• Name to be printed on the PAN card:

  - Appropriate flag should be selected to indicate the name (out of the father’s name and mother’s name given in the form) to be printed on the PAN card.

  - If the ‘Mother as a Single Parent’ field is selected as ‘Yes’, then mother’s name flag should only be selected for the name to be printed on the PAN Card.

  - If none of the option is selected, then father’s name shall be considered for printing on the PAN card. In case of mother as a single parent, mother’s name shall be considered for printing on the PAN Card.

R - Residential Address:

• It is mandatory for Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person to mention residential address and provide proof of the same. The name of applicant mentioned in the application should match with the name displayed in the proof of address.
• Out of first four fields, applicant must fill up at least two fields.
• Town/City/District, State/Union Territory and PIN are mandatory.
• If the applicant wants to enter foreign address here, option for "outside India" should be selected from the drop down list in the field of "State/Union Territory". Applicant should select the name of the country and enter the ZIP code as applicable. Country name and Zip code are mandatory.
• Applicants other than Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person will leave this field (Residential address) blank.

O - Office Address:

• In case of Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person, if Item No.6 (Address for Communication) is selected as "O" then Office Address is mandatory.
• Office name and address is mandatory in case of Individuals having source of income as salary & business/profession.
• In case of Firm, Company, Local Authority and Association of Persons (Trust), name of office and address is mandatory.
• For all categories of applicants, out of first four fields, at least two fields are mandatory.
• Town/City/District, State/Union Territory and PIN are mandatory.
• If the applicant wants to enter foreign address here, option for "outside India" should be selected from the drop down list in the field of "State/Union Territory". Applicant should select the name of the country and enter the ZIP code as applicable. Country name and Zip code are mandatory.
• If applicant is engaged in a business / profession [falling under codes 9, 10, 12, 13, 15, 17 to 20 - refer Item No. 13(b)] and the area code mentioned is MUM, then it is mandatory to provide office address.
• In case of Individual and HUF if Item No.6 (Address for Communication) is selected as "O" then Proof of Office Address along with Proof of residential address is mandatory w.e.f. applications made on and after 1st November 2009.

'R' means Residence and 'O' means Office. applicants.

All future communication will be sent at the address indicated in this field.

Telephone number should include country code(ISD code) and STD code or Mobile No. should include Country code(ISD Code).

For example

Telephone number 23555705 of Delhi should be written as

Where ‘91’ is the country code of India and 11 is the STD Code of Delhi.

Mobile number 9102511111 of India should be written as

This field is mandatory for all categories of applicants.In case of ‘Limited Liability Partnership’, the PAN will be allotted in ‘Firm’ status.

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.

As per provisions of section 139AA of Income Tax Act, 1961, Aadhaar number has to be provided. Copy of Aadhaar letter/card shall be provided as proof of Aadhaar.

Enrolment ID (EID) of application for Aadhaar

Only if Aadhaar is not allotted to the applicant, then EID (which includes date & time of enrolment) for Aadhaar shall be provided. Copy of EID receipt shall be provided as proof of enrolment.

As specified by Ministry of Finance, Government of India notification No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017, it would be optional to mention Aadhaar as well as EID for the individuals (i) residing in the States of Assam, Jammu and Kashmir and Meghalaya; (ii) a non-resident as per the Income-tax Act, 1961; (iii) of the age of eighty years or more at any time during the previous year;

Name as per Aadhaar letter/card or Enrolment ID for Aadhaar application form

If the Aadhaar is provided by the applicant, then name as per AADHAAR letter/card has to be provided;

If EID is provided by the applicant, then name as appearing on EID receipt has to be provided in this field.

Supporting documents of Proof of Identity, Address and Date of Birth (other than Aadhaar) as specified in Rule 114(4) of Income Tax Rules, 1962 will be applicable for cases where there is mismatch in PAN application and Aadhaar data or EID is provided by the PAN applicant or the applicant is covered by Ministry of Finance, Government of India notification No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017.

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:

• Section 160 of Income Tax Act, 1961 provides that any 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 the 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 has to be submitted for the Representative Assessee details mentioned.
• Foreign Non-Individual entities having no office of their own in India may additionally mention their own name and care of address of their tax consultant in India in this column for the purpose of communication address. This should be supported by Power of Attorney in favour of the tax consultant duly notarised or attested by Indian Embassy/High Commission or Consulate located in the country.
• Name of Representative Assessee should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.

• Select appropriate proof of identity, address and date of birth from the relevant drop-down list provided in the form.
• Documents submitted should be in the name of the applicant as mentioned in item no. 1 of the application form.
• In case of minor, proofs of any of the parents or guardian (whose details are entered in the form as Representative Assessee) shall be deemed to be the proof of identity and address.
• For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of Proof of Identity, Address and date of birth documents in the name of Karta of HUF is required.

An applicant has an option of making payment either by demand draft, Credit Card / Debit Card or Net Banking (Payment details are mentioned in guidelines).

Application must be signed by (i) the applicant; or (ii) Karta in case of HUF; or (iii) Director of a Company; or (iv) Authorised Signatory 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.

It is mandatory to provide Verifier’s name, capacity and place in the application.