A Permanent Account Number (PAN) is an essential tax identification document for individuals and organisations in India. When applying for a new PAN card, applicants must provide valid proof of address. The Income Tax Rules, 1962 list several documents that can serve as address proof; one of them is an employer certificate. This option is useful for salaried individuals and members of the Hindu Undivided Family (HUF) who may not have other residential proofs. The certificate is presented in a prescribed format called Annexure‑B.

What is an Employer Certificate and why is it needed?

An employer certificate is a written document in which an applicant’s employer confirms that the person lives at a specific address and that the location has been verified. Companies typically perform background checks during recruitment, including verifying employees’ addresses. Because the certificate is issued on official letterhead and signed by an authorised person, it is considered a reliable address proof. The Income Tax Department accepts employer certificates under Rule 114(4) of the Income Tax Rules, 1962. People who have recently moved or who cannot immediately produce other address proofs can rely on this certificate for their PAN application. According to another financial advisory site, the certificate is particularly helpful for salaried employees and HUF members.

Who can use an employer certificate?

Salaried individuals who are renting or newly relocated and lack utility bills or other address proofs.
Members of the Hindu Undivided Family (HUF) who do not have documents in their own name.
Individuals moving to a new city or joining a new job who cannot obtain other address proof quickly.
Those with an employer that performs address verification as part of its background checks.

Importantly, the employer certificate is optional. If you have other acceptable proofs, such as Aadhaar, passport or driving licence, you can use those instead.

Annexure‑B: Format and Download

Annexure‑B is the standard form used for the employer certificate in PAN applications. Applicants do not need to create their own format; they must use the prescribed Annexure‑B. The certificate must be printed on the organisation’s letterhead and signed by an authorised official.

Where to download Annexure‑B

UTI Infrastructure Technology and Services (UTIITSL) website: On the UTIITSL portal, navigate to Services → PAN Card → Apply for a new PAN Card → Annexure B.
TIN‑Protean eGov Technologies (NSDL) website: On the NSDL site, go to Downloads → PAN to find the Annexure B form.

These sites provide official forms. Always use a version from one of these portals to ensure it meets the Income Tax Department’s requirements.

Why standard format matters

Only the official Annexure‑B format will be accepted. Generic formats or informal employer certificates are not considered valid. Using the correct template protects both the applicant and the employer from future disputes about the authenticity of the document.

Information required in Annexure‑B

The Annexure‑B form collects detailed information about both the employee and the employer also the form must include:

Employer’s authorisation: A statement on the company’s original letterhead certifying that the applicant resides at the address mentioned.
Applicant’s photograph: A passport‑size photo identical to the one on the PAN application must be affixed and attested by the employer.
Personal details of the applicant:
- Full name and father’s name.
- Years of experience with the organisation.
- Residential address.
- Office address.
- Applicant’s PAN (if already allotted).
Company details:
- Registration number of the organisation or institution.
- PAN of the organisation.
Employer’s details:
- Full name and designation of the person issuing the certificate.
- Employer’s PAN number.
- Office address, telephone and mobile number, and email.
Signatures and seal: The certificate must bear the employer’s signature and the organisation’s official seal.

The completed and certified Annexure‑B should be attached to the PAN application form.

When to use Annexure‑B as address proof

Annexure‑B is intended for situations where other address proofs are unavailable or cannot be obtained quickly. For example, if you have recently moved to a new home or city and do not yet have an Aadhaar card or utility bill with your new address, an employer certificate can fill the gap. Because the employer includes both the residential and office address in the certificate, the form can also serve as proof of office address.

However, if you do have other documents such as an Aadhaar card, voter ID, passport or driving licence available, the Income Tax Department advises using those proofs instead. The employer certificate is an option of last resort rather than a primary method of address verification.

Advantages of using Annexure‑B

Quick solution: Provides immediate address proof when other documents are unavailable.
Employer verification: The employer’s sign and seal add credibility, making the document reliable.
Combined address: Serves as both residential and office address proof.

Limitations

Not accepted without proper format: Only the prescribed Annexure‑B is valid; any deviations will lead to rejection.
Valid only with original signature and seal: Photocopies or unsigned letters are not accepted.
May not be convenient for all applicants: Self‑employed individuals, freelancers or those without a formal employer cannot obtain this certificate.

Step‑by‑Step: How to fill and submit Annexure‑B

Filling Annexure‑B requires coordination between the applicant and the employer. Follow these steps to ensure proper completion:

1. Obtain the official form

Download Annexure‑B from the UTIITSL or TIN‑NSDL website. Print it on plain A4 paper. Your employer will later reproduce the content on the company letterhead.

2. Fill in personal details

Write your full name and father’s name exactly as they appear on your PAN application.
Specify how long you have been employed with the organisation and your designation.
Provide your residential address and office address.
Mention your existing PAN number if you have one. If you are applying for a first‑time PAN, leave this field blank.

3. Employer fills company and verifier information

The employer’s authorized signatory writes the company’s registration number and PAN.
They include their full name, designation, PAN, office address, telephone number, mobile number and email.
The signatory should also specify the date and place of issue.

4. Attach photograph

Affix a passport‑size photograph identical to the one on your PAN application. The employer must stamp and sign across the photo to certify its authenticity.

5. Employer signature and seal

The certificate must be signed by the authorized signatory and bear the company’s official stamp. This signature verifies that the information provided is accurate and that the employer takes responsibility for its truthfulness.

6. Attach Annexure‑B to your PAN application

Once completed, attach the certified Annexure‑B to your PAN application form (Form 49A for Indian citizens or Form 49AA for foreign citizens). Submit the documents at a PAN service centre or as instructed for online submission. Keep a copy of the certificate and submission receipt for your records.

Alternative address proofs for PAN application

While Annexure‑B is a valid address proof, the Income Tax Department recognises several other documents. According to multiple guides, applicants may submit copies (not originals) of these documents:

Aadhaar card.
Voter’s photo identity card.
Passport.
Driving licence.
Utility bills: Electricity, landline or broadband (not more than three months old).
Water and gas bills: Piped gas bill or gas connection card, water bill (not more than three months old).
Bank account statement or depository account statement (not more than three months old).
Credit card statement (not more than three months old).
Domicile certificate or spouse’s passport.
Post office passbook, property tax assessment order or property registration document.

When alternative documents are available, using them can simplify the PAN application process because Annexure‑B requires coordination with the employer. However, annexure‑B remains a critical fallback option for individuals without these documents.

Tips for applicants and employers

For applicants

Start early. If you anticipate needing a PAN card and you lack address proof, approach your employer well in advance to get Annexure‑B prepared.
Check the details. Ensure that your name, father’s name, address and other details match those on your PAN application.
Maintain copies. Keep a photocopy or digital copy of the signed certificate and the acknowledgement receipt from the PAN office.
Use alternative proofs if possible. If you possess documents like Aadhaar or passport, it might be easier to use those instead of relying on your employer.

For employers

Follow the prescribed format. Use the official Annexure‑B template and print it on your company letterhead.
Verify details carefully. Confirm the employee’s address through internal records or background checks before issuing the certificate.
Authorised signatory only. Ensure that only someone with the authority to certify employee details signs the certificate. Include their PAN and contact details.
Record keeping. Maintain copies of the certificates issued to employees, along with the supporting verification documents, to avoid future disputes.

Conclusion

The employer certificate, presented through Annexure‑B, offers a convenient solution when other address proofs are unavailable. By certifying an employee’s address on official letterhead, companies help their workers comply with PAN application requirements. However, because the certificate must follow a strict format and include detailed information about both the employee and employer, applicants should treat it as a back‑up option rather than a primary document. Whenever possible, use documents like Aadhaar, passport or utility bills. Yet, if you recently relocated or lack other proofs, Annexure‑B can ensure your PAN application proceeds without delay. Always download the form from official portals, fill it accurately, and submit it along with your PAN application to avoid rejection.

Frequently Asked Questions (FAQs)

What is Annexure‑B in the context of PAN applications?

Annexure‑B is the official format for an employer certificate used as address proof. It is issued on company letterhead and signed by an authorised person.

Who can provide an employer certificate?

Only an authorised signatory of the employer such as HR head, senior manager or company secretary can issue and sign the certificate. The certificate must include the employer’s details and official seal.

Is Annexure‑B mandatory for all PAN applications?

No. It is optional and should be used only if you have no other address proof. Documents like Aadhaar, passport and utility bills are usually preferred.

Where can I download the Annexure‑B form?

The form can be downloaded from the UTIITSL website or the TIN‑NSDL website under the PAN services section.

Can I use a self‑drafted employer certificate instead of Annexure‑B?

No. Only the prescribed Annexure‑B format will be accepted. Generic formats are not valid.

Do I need to attach the original certificate or a copy?

The original Annexure‑B on the employer’s letterhead must be attached to your PAN application. Copies or scans are not accepted.

What if I leave the company after obtaining the certificate?

As long as the certificate was valid when issued and reflects your address at that time, it remains valid for your PAN application. However, you should apply promptly.

Is Annexure‑B valid for corrections or updates to an existing PAN?

Yes. If you need to update the address on your existing PAN and have no other proof, you can submit Annexure‑B along with the correction form.

Can freelancers or self‑employed individuals use Annexure‑B?

Only individuals with an employer who can certify their address can use Annexure‑B. Self‑employed individuals must rely on other address proofs.

How long does it take to get an employer certificate?

This depends on your employer’s internal processes. Generally, it can be prepared within a few days once HR verifies your address and obtains management’s signature.

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