The Permanent Account Number (PAN) is a unique 10-digit alphanumeric identifier issued by the Indian Income Tax Department. It's an essential document for all taxpayers and anyone engaging in specified financial transactions in India. Obtaining a PAN card is a straightforward process, provided you meet the eligibility criteria and submit the correct documents. This guide provides a comprehensive breakdown of the eligibility and the specific documents required for various categories of applicants, including Indian citizens, entities, and foreign nationals, helping you prepare your application accurately.

PAN Card Eligibility Criteria

There's no minimum age or specific income level required to be eligible for a PAN card. Any individual, firm, or entity that falls under the following categories can, and in many cases, must apply for a PAN:

Any individual who earns taxable income in India.
Any individual running a business or profession with a turnover exceeding the prescribed limit.
Any person who needs to file an Income Tax Return.
Entities such as Companies, Partnership Firms, Trusts, and Hindu Undivided Families (HUF).
Foreign citizens or entities who have a financial trail or are required to pay taxes in India.
Individuals who wish to enter into high-value transactions, such as buying property, investing in securities, or making large bank deposits.
Students and non-earning individuals who may need a PAN for KYC purposes, opening a bank account, or making investments.

Documents Required for Indian Citizens & Entities

For Indian applicants, the required documents are categorized into Proof of Identity (POI), Proof of Address (POA), and Proof of Date of Birth (PODB). You need to provide self-attested copies of these documents along with the application form (Form 49A).

1. For Individuals and Hindu Undivided Family (HUF)

This is the most common category of applicants.

Document Type

Accepted Documents (Any one of the following)

Proof of Identity (POI)

• Aadhaar Card • Voter’s ID Card • Driving License • Passport • Ration card having a photograph of the applicant • Arm’s license • Pensioner card having a photograph of the applicant • Photo identity card issued by Central/State Govt. or PSU

Proof of Address (POA)

• Aadhaar Card • Voter’s ID Card • Passport • Driving License • Post Office passbook mentioning the applicant's address • Latest utility bill (not more than 3 months old - e.g., electricity, landline, gas connection) • Latest bank account statement (not more than 3 months old) • Domicile Certificate issued by the Government

Proof of Date of Birth (PODB)

• Aadhaar Card • Birth Certificate issued by a municipal authority • Passport • Driving License • Matriculation (Class 10th) Certificate • Domicile Certificate issued by the Government • Pension Payment Order

Important Notes for Individuals:

If an Aadhaar Card is submitted, it can serve as POI, POA, and PODB, provided it contains the full date of birth.
For minors, the application is made by a Representative Assessee (usually a parent/guardian). The minor's PODB and the Representative Assessee's POI and POA are required.
For a Hindu Undivided Family (HUF), an affidavit from the Karta of the HUF is required, along with the Karta's own POI, POA, and PODB.

2. For Other Indian Entities (Companies, Firms, Trusts, etc.)

Entity Type

Required Documents

Company

Copy of Certificate of Registration issued by the Registrar of Companies.

Partnership Firm

Copy of the Partnership Deed and a copy of the Certificate of Registration issued by the Registrar of Firms.

Limited Liability Partnership (LLP)

Copy of the Certificate of Registration issued by the Registrar of LLPs.

Trust

Copy of the Trust Deed and a copy of the Certificate of Registration Number issued by the Charity Commissioner.

Documents Required for Foreign Citizens & Entities

Foreign nationals or entities investing or doing business in India must also obtain a PAN. The application is made using Form 49AA, and the document requirements are different.

Crucial Requirement: All copies of documents submitted by foreign citizens must be attested. Attestation can be done by:

A 'Notary Public' in that country.
The Indian Embassy, High Commission, or Consulate in that country.
An 'Apostille' (if the country is a signatory of the Hague Apostille Convention of 1961).

1. For Individual Foreign Citizens

Document Type

Accepted Documents (Any one of the following - Must be attested)

Proof of Identity (POI)

• Passport • Person of Indian Origin (PIO) card • Overseas Citizen of India (OCI) card • Other national or citizenship identification number, duly attested.

Proof of Address (POA)

• Passport • Bank account statement in the country of residence • Non-resident External (NRE) bank account statement in India • Certificate of Residence in the foreign country, duly attested.

2. For Foreign Entities (Companies, Firms, etc.)

Entity Type

Required Documents (Must be attested or apostilled)

Foreign Company/Entity

• Copy of Certificate of Registration of the company in its country of origin. • Copy of Certificate of Registration in India, if applicable. • A copy of the registration certificate issued in the country where the applicant is located, duly attested by an authorized official of an overseas branch of an Indian scheduled bank.

Conclusion

Securing a PAN card is a fundamental step for anyone looking to participate in India's economy. While the process is standardized, the key to a successful application lies in understanding your specific category and providing the correct, clear, and valid documents. For Indian citizens, ensuring documents are self-attested and consistent is vital. For foreign nationals, proper attestation is non-negotiable. By carefully preparing your documentation as outlined in this guide, you can ensure a smooth and hassle-free application process, avoiding unnecessary delays and rejections.

Frequently Asked Questions (FAQs)

Can a student or a non-earning person apply for a PAN card?

Yes, absolutely. There is no requirement for an individual to be earning income to apply for a PAN. It is often required for opening a bank account, making investments, or as a proof of identity.

Is Aadhaar mandatory to apply for a PAN card?

While not mandatory for all categories (like foreign citizens), it is highly recommended for Indian citizens. Linking PAN with Aadhaar is mandatory, and using Aadhaar for the application simplifies the process, often allowing for e-KYC.

Do I need to submit my original documents?

No, you should never submit your original documents. Only self-attested photocopies of the required documents need to be sent along with the physical application form.

What if my name is spelled differently across my documents?

Your name must be consistent across all documents and match the application form. It's advisable to get the name corrected in one of the documents before applying for PAN to avoid rejection.

Can an NRI apply for a PAN, and are the documents different?

Yes, an NRI can apply for a PAN using Form 49A. The documentation is similar to that for resident Indian citizens, but they can also use their NRE bank account statement as proof of address.

How does a minor apply for a PAN card?

A minor cannot apply directly. A parent or legal guardian must apply on their behalf as a "Representative Assessee." The application will require the minor's proof of age/identity and the representative's proof of identity and address.

What are the photo specifications for the PAN application?

You need to provide two recent, color, passport-sized photographs (3.5 cm x 2.5 cm) with a white background. The face should be clearly visible.

My address has changed. Do I need to apply for a new PAN card?

No, you do not need a new PAN card. PAN is a permanent number. You should apply for a "Correction/Change in PAN Data" to update your address and other details.

What does 'attestation' mean for a foreign citizen's documents?

Attestation is a process of verifying the authenticity of a document. For PAN purposes, it means having a copy of your document (like a passport) officially stamped and signed by an authorized body, such as the Indian Embassy in your country or a Notary Public.

Is a PAN card valid for a lifetime?

Yes, a PAN card is valid for the lifetime of the PAN holder. It does not have an expiry date.

/content/mofsl-website-adobe/fragments/pf-disclaimer