Application for allotment of New PAN (Form 49AA) – applicable for foreign citizens
Instructions for filling the form
1. Full Name
Please select appropriate title.
Individuals must state full expanded name. Do
not use abbreviations and initials.
Allowed two characters initials in surname,
first name, middle name & father's name of applicant are mentioned below.
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For example RAVIKANT should
be written as:
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For example SURESH SARDA should
be written as:
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For example POONAM RAVI NARAYAN should
be written as:
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For example SATYAM VENKAT M. K. RAO should
be written as:
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For example M. S. KANDASWAMY (MADURAI
SOMASUNDRAM KANDASWAMY) should be written as:
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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:
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For example MANOJ MAFATLAL DAVE
(HUF) should be written as:
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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. Abbreviations of the above name, as you
would like it, to be printed on the 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:
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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.
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
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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.
6. Father's Name
Applicable to Individuals only. Instructions
in Item No.1 with respect to name apply here.
Married women applicants should give only
father's name and not husband's name.
Father's Name should not be prefixed with
titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
7. Address - Residential and Office
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.
8. Address for Communication
'R' means Residence and 'O' means Office.
All future communication will be sent at the
address indicated in this field.
9. Telephone Number and e-mail ID
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
Country code
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STD Code
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Telephone Number / Mobile number
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9
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1
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1
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1
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2
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3
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5
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5
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5
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7
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0
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5
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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
Country code
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STD Code
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Telephone Number / Mobile number
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9
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1
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9
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1
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0
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2
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5
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1
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1
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1
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1
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1
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Where '91' is the country code of India.
NRI /Foreign National should mention the ISD
code of their respective country and City code as applicable in the space
provided for ISD & STD code. e. g. Person staying in Chicago should write
A1 in the ISD code and 312 in STD code text box. (A1 is ISD code of USA and 312
is City code of Chicago).
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.
Application status updates are sent using the
SMS facility on the mobile numbers mentioned in the application form
(applicable only for Indian mobile numbers).
It is suggested that applicants mention their
telephone number so that they can be contacted in case of any discrepancy in
the application form.
Applicants must provide their valid e-mail ID
for receiving PAN through e-mail.
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. Country of citizenship & ISD code of
country of citizenship
It is mandatory to provide country of
citizenship and ISD code of country of citizenship. Please select country name
and respective ISD code from the list of country and ISD codes
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
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Business/ Profession
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Code
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Business/ Profession
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01
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Medical Profession and Business
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11
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Films, TV and such other entertainment
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02
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Engineering
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12
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Information Technology
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03
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Architecture
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13
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Builders and Developers
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04
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Chartered Accountant/Accountancy
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14
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Members of Stock Exchange, Share Brokers
and Sub-Brokers
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05
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Interior Decoration
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15
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Performing Arts and Yatra
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06
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Technical Consultancy
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16
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Operation of Ships, Hovercraft, Aircrafts
or Helicopters
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07
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Company Secretary
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17
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Plying Taxis, Lorries, Trucks, Buses or
other Commercial Vehicles
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08
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Legal Practitioner and Solicitors
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18
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Ownership of Horses or Jockeys
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09
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Government Contractors
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19
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Cinema Halls and Other Theatres
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10
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Insurance Agency
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20
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Others
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14. Name and address of Representative
Assessee
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.
15. Proof of Identity and Address
Select appropriate proof of identity and
address 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 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 and Proof
of Address documents in the name of Karta of HUF is required.
16. Other Details: Depository Account
If applicant selects 'copy of depository
account' as proof of identity or proof of address, it is mandatory to fill in
Depository Account Details.
17. Payment Details
An applicant has an option of making payment
either by demand draft, cheque, Credit Card / Debit Card or Net Banking
(Payment details are mentioned in guidelines).
18. KYC details
Please note that KYC details are required to
be filled by Qualified Foreign Investors (QFIs) and Foreign Institutional
Investors (FIIs) only. QFI and FII applicants should submit their physical
application form to their concerned Depository Participant (DP).
19. Signature/ Left Thumb Impression
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.
