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INSTRUCTIONS FOR FILLING FORM 49AA

(a) Form to be filled legibly in BLOCK LETTERS and preferably in BLACK INK. Form should be filled in English only
(b) Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.
(c) ‘Individual’ applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided on the form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.
(d) Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on form.
(e) Signature /Left hand thumb impression should be within the box provided on the right side of the form. The signature should not be on the photograph affixed on right side of the form. If there is any mark on this photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.
(f) Thumb impression, if used, should be attested by a Notary Public or an authorized officer in respective country of residence under official seal and stamp.
(g) AO code (Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must be filled up by the applicant. These details can be obtained from the Income Tax Office or PAN Centre or websites of PAN Service Providers on www.utiitsl.com or www.tin-nsdl.com.
(h) Guidelines for filling the Form 49AA:

Item No.
1

Item Details
Full Name

Guidelines for filling the form

Please select appropriate title. Do not use abbreviations in the First and the Last name/Surname. For example RAVIKANT should be written as :

Last Name/Surname First Name
Middle Name

RAV I KANT

For example SURESH SARDA should be written as :

Last Name/Surname
First Name
Middle Name

S ARD A SURESH

For example POONAM RAVI NARAYAN should be written as:

Last Name/Surname
First Name
Middle Name

N AR AY AN
POON AM RAV I

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

Last Name/Surnaim

R AO

First Name

S A T Y AM

Middle Name V E N K A T M K

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

Last Name/Surname
First Name
Middle Name

K AND A SWAMY
MADURA I SOMA S UNDR AM

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 :

Last Name/Surname
First Name
Middle Name

XYZ I A)

DAT A CORPORAT I ON

PR I VATE

L I M I TED

( I ND

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

Last Name/Surnami
First Name
Middle Name

MANO J

MAF AT L A L

DAVE

( HUF )

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., 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

Abbreviation Individual applicants should provide full/abbreviated name to be printed on the PAN card. Name, if abbreviated,

of the full

should necessarily contain the last name. For example:

name to be

printed on the PAN

SATYAM VENKAT M. K. RAO which is written in the Name field as :

card

Last

R AO

Name/Surname

First Name

S A T Y AM

Middle Name V E N K A T M K

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.

3

Have you

If applicant selects ‘Yes’, then it is mandatory to provide details of the other name. Instructions in Item No. 1 with

ever been respect to name apply here. Title should be similar to the title mentioned in Item No. 1.

known by

any other

name?

4

Gender

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

5

Date of

Date cannot be a future date. Date: 2nd August 1975 should be written as:

Birth/Incorporation/

D DMMY Y Y Y

Agreement /Partnership or

02081975 Relevant date for different categories of applicants is:

Trust Deed/ Individual: Actual Date of Birth; Company: Date of Incorporation; Association of Persons: Date of formation/

Format ion creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of

of Body of Incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where

Individuals/ the date of creation is not available.

Association

of Persons

6

Details of

Instructions in Item No.1 with respect to name apply here.

Parents (Applicable to Individuals

Father’s Name: It is mandatory for Individual applicants 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.

only)

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 none of the option is selected, then father’s name shall be considered for printing on the PAN card.

7

Address

R - Residence Address:

-Residence and office

For Individuals, HUF, AOP, BOI or AJP, residential address is mandatory. Other applicants should leave this field blank.

O - Office Address:
(1) Name of Office and address to be mentioned in case of individuals having source of income as salary or Business/profession [Item No.13].
(2) In case of Firm, LLP, Company, Local Authority and Trust, name of office and complete address of office is mandatory.

For all categories of applicants, it is necessary to mention complete address and the details of Town/City/District, State/Union Territory and PINCODE are mandatory.

In case, a foreign address is provided then it is mandatory to provide Country Name along with ZIP Code of the country.

8

Address for Individuals/HUFs/AOP/BOI/AJP may indicate either ‘Residence’ or ‘Office’ and other applicants should necessarily

communica- indicate ‘Office’ as the Address for Communication.

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

9

Telephone (1) Telephone number should include country code (ISD code) and STD code or Mobile No. should include

Number and

Country code (ISD Code). For example :

E-mail ID

(i) Telephone number 23555705 of Delhi should be written as

Country Code

STD code

Telephone Number / Mobile number

91

11

2 3 5 5 57 0 5

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

(ii) Mobile number 9102511111 of India should be written as

Country Code

STD code

Telephone Number / Mobile number

91

9 1 0 2 51 1 1 1 1

Where ‘91’ is the country code of India.

(2) 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.

(3) Application status updates are sent using the SMS facility on the mobile numbers mentioned in the application form.

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 Not applicable to Individuals and HUFs. Mandatory for ‘Company’. Company should mention registration number

number

issued by the Registrar of Companies or the concerned Government Authority of country of residence.

12 Country of citizenship

This field is mandatory for all categories of applicants.

13 Source of Income

It is mandatory to indicate at least one of source 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 Business/profession code:

Code 01 02 03
04
05
06

Business/ Profession Medical Profession and Business Engineering Architecture
Chartered Accountant/ Accountancy
Interior Decoration
Technical Consultancy

07 Company Secretary
08 Legal Practitioner and Solicitors 09 Government Contractors 10 Insurance Agency

Code 11 12 13
14
15
16
17
18 19 20

Business/ Profession Films, TV and such other entertainment Information Technology Builders and Developers Members of Stock Exchange, Share Brokers and Sub-Brokers Performing Arts and Yatra Operation of Ships, Hovercraft, Aircrafts or Helicopters Plying Taxis, Lorries, Trucks, Buses or other Commercial Vehicles Ownership of Horses or Jockeys Cinema Halls and Other Theatres Others

14 Name and address of Representative Assessee

Section 160 of Indian Income Tax Act, 1961 provides that any ‘specified person’ (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 Indian 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 are also required for representative assessee.

15 Proof of

It is mandatory to attach proof of identity and proof of address with PAN application. Documents should be in

Identity

the name of applicant. List of documents which will serve as proof of identity and address for each status of

and Proof

applicant is as given below:

of Address

documents

Document acceptable as proof of identity and address as per Rule 114(4) of Income Tax Rules, 1962

For Individuals and HUF

Proof of Identity (Copy of)

Proof of address (copy of)

1. Copy of passport, or
2. Copy of Person of Indian Origin (PIO) card issued by Government of India, or
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.

1. Copy of Passport, or
2. Copy of Person of Indian Origin (PIO) card issued by Government of India, or
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India, or
5. Copy of Bank account statement in the country of residence, or
6. Copy of Non-resident External (NRE) bank account statement in India, or
7. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or
8. Copy of Registration certificate issued by the Foreigner’s Registration Office showing Indian address, or
9. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.

For other than Individuals

1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India, or
2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India, or
2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

16 KYC Details It is mandatory to provide KYC details in case of an application filled by a Foreign Institutional Investor or a Qualified Foreign Investor, as prescribed under the regulations issued by Securities and Exchange Board of India (SEBI). Please refer the guidelines issued by the Securities and Exchange Board of India (SEBI) and Prevention of Money Laundering Act for filling these details.

17 Signature/ Application must be signed by (i) the applicant; or (ii) Karta in case of HUF; or (iii) Director of a Company; or (iv)

Thumb

Authorised Signatory in case of AOP, Body of Individuals, Local Authority and Artificial Juridical Person; or (v)

impression Partner in case of Firm/LLP; or (vi) Trustee; or (vii) Representative Assessee in case of Minor/deceased/idiot/

lunatic/mentally retarded.

Applications not signed in the given manner and in the space provided are liable to be rejected.

GENERAL INFORMATION FOR PAN APPLICANTS
(a) Applicants may obtain the application form for PAN (Form 49AA) from any IT PAN Service Centres (managed by UTIITSL) or TIN-Facilitation Centres (TIN-FCs) / PAN Centres (managed by NSDL e-Gov), or any other stationery vendor providing such forms or download from the Income Tax Department website (www.incometaxindia.gov.in) / UTIITSL website (www.utiitsl.com) / NSDL e-Gov website (www.tin-nsdl.com).
(b) The fee for processing PAN application is `110/- (including goods & service tax). In case, the PAN card is to be dispatched outside India then additional dispatch charge of ` 910/- will have to be paid by applicant.
(c) Those already allotted a ten digit alphanumeric PAN shall not apply again as having or using more than one PAN is illegal. However, request for a new PAN card with the same PAN or/and Changes or Correction in PAN data can be made by filling up ‘Request for New PAN Card or/and Changes or Correction in PAN Data’ form available from any source mentioned in (a) above. The cost of application and processing fee is same as in the case of Form 49AA.
(d) Applicant will receive an acknowledgement containing a unique number on acceptance of this form. This acknowledgement number can be used for tracking the status of the application.
(e) For more information / Application status enquiry contact:

Mode Website Call Center Email ID SMS
Address

Income-tax Department www.incometaxindia.gov.in
1800-180-1961

NSDL e-Gov
www.tin-nsdl.com
020-27218080
[email protected]
SMS NSDLPAN Acknowledgement No. & send to 57575 to obtain application status.
For example Type 'NSDLPAN 881010101010100' and send to 57575
INCOME TAX PAN SERVICES UNIT (Managed by NSDL e-Governance Infrastructure Limited), 5th Floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411 016.

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BLOCK LETTERS and preferably in BLACK INK