Form 49A - How to apply Form 49A to PAN Card

In India, a Permanent Account Number (PAN) is your universal tax identity. It is a ten‑digit alphanumeric code issued by the Income Tax Department that links your financial transactions, tax filings and investments. Without a PAN, you cannot file returns, open a bank account, invest in securities or receive salaries. To request a new PAN card, most Indian citizens and entities incorporated in India must use Form 49A. This blog explains what Form 49A is, who should use it, how it differs from Form 49AA, the structure of the form, guidelines to fill it correctly and step‑by‑step online and offline application processes. At the end we include a helpful FAQ section to clarify common doubts.

What is Form 49A?

Form 49A is the official application form for issuing a new PAN to Indian residents and entities established in India. It collects your personal details (name, date of birth, parents’ names, address), contact information and other KYC data. Indian citizens, Hindu Undivided Families (HUFs), partnership firms, LLPs, trusts, companies and associations or bodies of individuals incorporated in India must all use Form 49A to apply for a PAN. Foreign citizens and overseas companies instead use Form 49AA (described later).

Why is PAN important?

A PAN card helps the tax department monitor your financial activities and prevents tax evasion. Having a PAN is mandatory for many transactions—opening a bank account, buying property, investing in mutual funds, filing income tax returns, receiving professional fees, or depositing cash beyond a threshold. Once issued, your PAN is valid for life and does not change, even if you move or change jobs.

Form 49A vs. Form 49AA – What’s the difference?

• Form 49A: Used by Indian citizens and entities incorporated in India to obtain a PAN. This includes residents, minors, HUFs, companies registered in India and trusts.

• Form 49AA: Used by foreign individuals (such as Persons of Indian Origin, Overseas Citizens of India, foreigners working in India) and entities incorporated outside India to obtain a PAN.

The forms are similar in structure but Form 49AA includes a section for “Citizenship Country and ISD Code”, which foreign applicants must fill. Indian citizens instead fill their Aadhaar number in Form 49A.

Structure of Form 49A – Key Sections and Fields

Form 49A has numerous fields divided across sections. Understanding each part will make filling it easier. Below is an overview of the major components, based on guidelines from official instructions and best‑practice resources:

1. Full Name

Write your full legal name—first, middle and last/surname—without abbreviations. Titles such as Shri, Smt, Dr. etc. should not be prefixed.

2. Abbreviation of Name

You can choose a shortened form of your name to appear on the PAN card (e.g., “S. V. M. K. Rao”). The abbreviation must include your surname.

3. Other Names

If you have ever been known by another name (e.g., maiden name), specify it here.

4. Gender / Date of Birth or Incorporation

Select your gender (Male/Female/Transgender). For individuals, provide your date of birth; for firms or trusts, provide the date of incorporation or agreement.

5. Father’s Name (for individuals)

Include your father’s first, middle and last names, even if you are married. You can choose to display only your father’s name or your mother’s name on the PAN card.

6. Address (Residence and Office)

Provide your residential address and office/business address. Be accurate when entering the address—include house number, street, town/city, district, state and PIN code. You must also choose a communication address (residence or office) where correspondence from the tax department will be sent.

7. Contact Details

State your country code, STD code (for landline), mobile number and email address. Ensure you include the STD code for the telephone number and write the email ID clearly.

8. Status of Applicant

Indicate whether you are an individual, HUF, company, partnership firm, trust, LLP or association of persons.

9. Registration Number

For companies, firms, LLPs and trusts, enter the registration number from the Registrar of Companies/Firms/Trusts.

10. Aadhaar Number / Citizenship Details

If you have an Aadhaar card, mention the number (applicable to Form 49A). Foreign citizens filling Form 49AA must provide their country of citizenship and ISD code.

11. Assessing Officer (AO) Code

This section records the income tax jurisdiction code (Area Code, AO Type, Range Code and AO Number). Applicants can obtain these details from the Income Tax Department or search online.

12. Sources of Income

Tick the source(s) of income applicable to you—Salary, Business/Profession, Capital Gains, House Property, Other Income, or None (if you have no taxable income).

13. Representative Assessee

If someone else (e.g., legal guardian, authorised signatory, or tax consultant) will represent you for PAN purposes, enter their details.

14. Documents Submitted

List the proofs you are attaching for identification, address and date of birth.

Guidelines for Filling Form 49A

To avoid rejection or delays, follow these official instructions:

1. Use English, block letters and black ink: The form must be filled in English only, in BLOCK letters, using a black ball‑point pen. Each box should contain only one character, leaving a blank box after each word.

2. Photographs: Attach two recent colour passport‑size photographs (3.5 cm × 2.5 cm) in the boxes provided. Do not staple or clip the photos; they should be firmly affixed. These photos will appear on your PAN card.

3. Signature / Thumb Impression: Sign across the left photograph, with your signature or left‑thumb impression extending onto the form. Sign inside the box next to the right photograph, without touching the photo. In case of minors or illiterates, a thumb impression attested by a Magistrate/Notary or Gazetted Officer is required.

4. Provide accurate details: Ensure all information (name, date of birth, father’s name, address) matches your supporting documents. Incorrect or incomplete details can lead to rejection.

5. Do not overwrite or use corrections: Avoid overwriting, erasing or using white ink. If there is a mistake, start a fresh form.

6. Contact information: Provide complete address details, including town, city, pin code and STD code for phone numbers. A clear email ID and mobile number are essential for communication.

7. AO Code: Fill the AO code (Area Code, AO Type, Range Code, AO Number) carefully. You can find it on the Income Tax Department website or by contacting the nearest PAN centre.

8. Existing PAN holders: Individuals who already have a PAN should not apply for a new PAN; holding multiple PANs is illegal. If you need changes or a reprint, use the “Request for New PAN Card or/and Changes or Correction in PAN Data” form instead.

How to Apply for PAN Using Form 49A

You can submit Form 49A online through authorised PAN portals or offline via PAN/TIN centres. Below are step‑by‑step processes for both modes.

A) Online Application Process

1. Access the official PAN application portal: Visit the authorised PAN service provider website (now managed by Protean eGov, formerly NSDL) or the UTI Infrastructure Technology Services Limited (UTIITSL) portal.

2. Select “Apply for New PAN (Form 49A)” and choose the applicant category (Individual, Firm, Company, HUF, etc.).

3. Fill in Form 49A online: Enter your personal details as per the fields described above. Ensure names and dates match your proofs. Provide your AO code. Select your preferred delivery mode (e‑PAN via email or physical card by post).

4. Upload documents: Attach scanned copies of your proof of identity (POI), proof of address (POA), proof of date of birth (DOB) and a passport‑size photo (if the portal requires). Acceptable documents are listed in the next section.

5. Pay the fee online: Use net banking, debit/credit card, UPI or other available modes. The government fee for a PAN card is around Rs 110 for applicants with an Indian communication address; foreign addresses attract higher charges.

6. Submit and note the acknowledgment: After submission, the portal generates a 15‑digit acknowledgment number. Note this for tracking your application status.

7. Send physical documents (if required): Some portals require you to send signed physical copies of your form and documents via courier/post. Follow the instructions provided on the acknowledgment page.

8. Track your application: Use the acknowledgment number to check status on the same portal. Once processed, your PAN will be dispatched within about 15 days.

B) Offline Application Process

1. Get Form 49A: Download it from the official tax portal or collect it from any PAN facilitation centre (NSDL/UTIITSL). Ensure it is the latest version.

2. Fill out the form carefully: Write in block letters using black ink; tick boxes for the relevant fields; avoid mistakes and overwriting. Affix two photographs and sign as per guidelines.

3. Attach required documents: Provide self‑attested copies of identity, address and DOB proofs (see next section). Carry originals for verification if visiting a PAN centre.

4. Submit at a PAN/TIN centre: Visit the nearest NSDL or UTIITSL office with your filled form and documents. Pay the application fee in cash, by demand draft or using digital payment options.

5. Receive acknowledgment: The centre will give you an acknowledgment slip with a 15‑digit number for tracking.

6. Check status and receive PAN: Track your application online. Your new PAN card will arrive by post; an e‑PAN may also be sent to your email.

Documents Required for Form 49A

According to official guidelines, applicants must submit documents as Proof of Identity (POI), Proof of Address (POA) and Proof of Date of Birth (DOB). Only one document from each category is needed. Below are common acceptable proofs:

Proof Type

Acceptable Documents

Identity Proof (POI)

Aadhaar card, voter ID, driving license, passport, ration card with photograph, arms license, pensioner card, Central/State government photo ID card, bank certificate with photograph.

Address Proof (POA)

Aadhaar card, voter ID, driving license, passport, passport of spouse, post‑office savings passbook with address, property tax assessment order, domicile certificate, allotment letter of accommodation, latest electricity/landline/broadband/water/gas bill, bank statement or deposit account statement (not older than 3 months), depository account statement, credit card statement.

Date of Birth Proof (DOB)

Birth certificate issued by municipal authority, 10th class mark sheet, passport, driving license, Aadhaar card, marriage certificate, pension payment order, matriculation certificate, affidavit before magistrate.

For HUFs, a declaration by the karta (head of the family) listing all coparceners along with an identity and address proof of the karta is required. For companies, firms or LLPs, attach a copy of the Certificate of Registration issued by the Registrar of Companies/Firms/LLPs.

Fees and Processing Time

The government fee for a new PAN application is approximately ₹110 (including GST) for applicants with an Indian address. If your communication address is outside India, the fee is higher (around ₹1,020), as the card is dispatched internationally. Additional charges may apply for using credit/debit cards or online payment gateways. After document verification, PAN cards are usually issued within 15–20 working days.

Tips to Avoid Errors

• Fill the form slowly and clearly to ensure all details match your proofs. Mistakes in spelling or date formats can delay processing or lead to rejection.

• Use black ball‑point pen and write in block letters; do not use gel or fountain pens as ink may smudge.

• Affix photos properly; do not staple or pin them. Sign across one photo and inside the box next to the other.

• Verify your AO code before submission to avoid mismatches.

• Provide a valid email ID and mobile number for OTPs and future correspondence.

• Track your application using the acknowledgment number until the PAN is delivered.