Form 49aa Pan Application Pdf

08.01.2021

Pan Card Form 49aa Pdf
Form 49aa Fillable
Form 49aa Download
Pan Card Application Form 49aa Pdf 2018
Form 49aa Pan Application Pdf Format

49AA Application for Allotment of Permanent Account Number Individuals not being a Citizen of India/Entities incorporated outside India/ Unincorporated entities formed outside India Under section 139A of the Income Tax act, 1961 To avoid mistake (s), please follow the accompanying instructions and examples before filling up the form. Updates: CBDT has revised Form 49A by including the option for printing Mother’s Name on PAN card. It is totally optional. Old Way to Fill Form 49A: First you download Form 49A then you fill by black Pen. New Way to Fill Form 49A: You can fill the form itself in computer or mobile on fillable PDF then you can print it. Here you can find Form 49A fillable PDF.

Foreign residents and entities incorporated outside of India are also eligible for PAN. Form 49AA is the application form for the allotment of Permanent Account Number for Foreign residents and entities incorporated outside India. One can download the application form online from NSDL e-Governance official website or UTIITSL website. Free Download Form NO. 49A Application for Allotment of Permanent Account Number (PAN Card in Fillable / Editable pdf Format). Online application procedure for PAN Application forms Sr. Type of Application Citizenship Prescribed form 1 For obtaining PAN (i.e. PAN is not allotted) Indian Application for allotment of PAN – Form 49A Foreign Application for allotment of PAN – Form 49AA 2 Reprint of the PAN card Indian ‘Request for new PAN card or/and hanges.

An applicant will fill Form 49AA online and submit the form. Non-citizens of India should only use this form (i.e. Form 49AA) for submitting application for allotment of PAN. However, a Qualified Foreign Investor (QFI) has to apply for PAN in Form 49AA through a Depository Participant only.

A permanent account number (PAN) is a ten-character alphanumeric identifier, issued in the form of a laminated 'PAN card', by the Indian Income Tax Department, to any 'person' who applies for it or to whom the department allots the number without an application. It can also be obtained in the form of a PDF file.

A PAN is a unique identifier issued to all judicial entities identifiable under the Indian Income Tax Act, 1961. The income tax PAN and its linked card are issued under Section 139A of the Income Tax Act. It is issued by the Indian Income Tax Department under the supervision of the Central Board for Direct Taxes (CBDT) and it also serves as an important proof of identification.

It is also issued to foreign nationals (such as investors) subject to a valid visa, and hence a PAN card is not acceptable as proof of Indian citizenship. A PAN is necessary for filing income tax returns.

Structure of PAN[edit]

The PAN (or PAN number) is a ten-character long alpha-numeric unique identifier.

The PAN' structure is as follows: Fourth character [P — Individual or Person ] Example: AAAPZ1234C/sony-music-center-for-pc-download.html.

The first five characters are letters (in uppercase by default), followed by four numerals, and the last (tenth) character is a letter.
The first three characters of the code are three letters forming a sequence of alphabets letters from AAA to ZZZ
The fourth character identifies the type of holder of the card. Each holder type is uniquely defined by a letter from the list below:

A — Association of persons (AOP)

B — Body of individuals (BOI)

C — Company

F — Firm

G — Government

H — HUF (Hindu undivided family)

L — Local authority

J — Artificial juridical person

P — Individual or Person

T — Trust (AOP)

The fifth character of the PAN is the first character of either:
- of the surname or last name of the person, in the case of a 'personal' PAN card, where the fourth character is 'P' or
- of the name of the entity, trust, society, or organisation in the case of a company/HUF/firm/AOP/trust/BOI/local authority/artificial judicial person/government, where the fourth character is 'C', 'H', 'F', 'A', 'T', 'B', 'L', 'J', 'G'.

The last (tenth) character is an alphabetic digit used as a check-sum to verify the validity of that current code.

Provisions[edit]

In recent times, the DOI (date of issue) of the PAN card is mentioned at the right (vertical) hand side of the photo on the PAN card if issued by NSDL and will not be mentioned if issued by UTI-TSL.

The central government has introduced a new online service called 'Know Your PAN',^[1] to for knowing your PAN number, verify your PAN^[2] for new and existing PAN numbers.^[3]

Failure to comply with the provisions of Section 139A of Income Tax Act, a penalty of ₹10,000/- for each default is payable u/s.272B to the assessing officer.^[4]

Uses of PAN[edit]

The primary purpose of the PAN is to bring a universal identification to all financial transactions and to prevent tax evasion by keeping track of monetary transactions, especially those of high-net-worth individuals who can impact the economy.

Quoting the PAN is mandatory when filing income tax returns, tax deduction at source, or any other communication with the Income Tax Department.PAN is also steadily becoming a mandatory document for opening a new bank account, a demat account, a new landline telephone connection / a mobile phone connection, purchase of foreign currency, bank deposits above ₹50,000, purchase and sale of immovable properties, vehicles etc.^[5]^[6]

Obtaining a PAN[edit]

Obtaining a PAN may be optional or voluntary like a passport, driving license, Aadhaar etc. However, its use is mandatory at required places, like PAN for high-value financial transactions, driving license for motor driving, passport for foreign travel etc.

One can apply for PAN by submitting the prescribed PAN application to the authorized PAN agency of the district or through online submission to NSDLWebsite, UTI along with 2 recent passport size color photographs, proof of ID, Address and Date of Birth and fee. In case of re-print (re-issue), a photocopy of the old PAN is also required. It takes about 10–15 days to receive the card.^[7]

A user with an Aadhaar card can also submit e-KYC.^[8]

Prescribed PAN application forms[edit]

There are two types of PAN applications:

Application for allotment of PAN: This application should be used when the applicant has never applied for a PAN or does not have PAN allotted to him.^[9]
FORM 49AA: - To be filled by foreign citizens.^[10]
Application for new PAN Card or/and Changes or Corrections in PAN Data: - Those who have already obtained the PAN and wish to obtain the new PAN card or want to make some changes/corrections in their PAN data, are required to submit their applications in the following form prescribed by ITD:
'REQUEST FOR NEW PAN CARD OR/AND CHANGES OR CORRECTION IN PAN DATA’:^[11] - The same form(49A/49AA) can be used by Indian as well as foreign citizens. A new PAN card bearing the same PAN but updated information is issued to the applicant, in such a case.^[12]
Pan allotment based on Aadhar is free of cost. pan pdf will be generated and issued to applicant. This is easy and paperless process. Get pan within 10 minutes. Holds same value as Physical pan card.

Pan card allocated date can be checked from official website of UTI. /how-to-download-sims-3-ambitions-for-free-on-android.html.

Operating model[edit]

The issuance of PAN, verification, delivery and maintenance works on public-private partnership (PPP) model like Passport Seva Kendra (PSK) for reasons of economy, efficiency, and effectiveness. The reputed entities like NSDL e-Governance Infrastructure Limited (formerly National Securities Depository Limited)^[13] and UTI Infrastructure Technology Services Limited (UTIITSL) has been entrusted by Income Tax Department as managed service providers for processing of applications, collecting, handling and verifying personal documents like proof of ID, age and address, clarification with the applicants, printing the card and the letter and then mailing it. The processing agencies obtain the new PAN number online from the server of the income tax department after successful processing of the application documents. Some critics in India may call the handling, processing, and delivery of personal ID and financial documents by private contractors as a violation of privacy.^[14]^[15]

NSDL e-Gov centres can be located at TIN website.^[16] It is now very easy to apply online using Aadhaar based eSignature at NSDL e-Gov's website. One can register first at NSDL e-Gov's website. After registration, the applicant receives a token number. One can continue with filling form. The applicant can save the details and complete the form at his convenience by logging using his/her registered details. One can upload photo/signature and supporting documents and finally eSign the application using Aadhaar and OTP. After successful eSign one can download and keep copy of the signed form for his reference. An acknowledgement receipt and form is also received through e-mail at registered email ID.

UTIITSL centres can be located at its website.^[17]

PAN for foreign citizens[edit]

PAN is an important document for foreign citizens also, who wish to undertake business in India or wish to invest in India. The procedure to obtain PAN is the same as applicable for Indian citizens. However, the application is required to be filed using Form 49AA meant for foreign citizens and submitted at any of the authorized PAN Service Centre through the authorized representative in India. A list of documents applicable to foreign citizens are given below:

Individuals and HUF

Documents accepted as proof of identity

Copy of passport, or Voter's ID card
Copy of Person of Indian Origin (PIO) card issued by Government of India,
Copy of Overseas Citizen of India (OCI) card issued by Government of India,
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 authorized officials of overseas branches of Scheduled Banks registered in India (in prescribed format).

Documents accepted as proof of address

Proof of identity documents mentioned above bearing the address of the applicant or
Copy of bank account statement in the country of residence, or
Copy of non-resident external (NRE) bank account statement in India, or
Copy of certificate of residence in India or residential permit issued by the state police authorities, or
Copy of registration certificate issued by the Foreigner's Registration Office showing Indian address, or
Copy of visa granted and copy of appointment letter or contract from an Indian company and certificate (in original) of Indian address issued by the employer.

For other than individuals and HUF (including those having no office of their own in India)

Documents accepted as proof of identity and proof of address

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 authorized officials of overseas branches of Scheduled Banks registered in India (in prescribed format); or
Copy of registration certificate issued in India or of approval granted to set up an office in India by Indian Authorities.

At present, PAN Service Centres are located in India only. However, foreign citizens may find the pseudo online mode of application more inconvenient. Signed physical documents must be sent by postal mail or courier to the NSDL PO Box in Pune (India) or UTIITSL address in Mumbai, New Delhi, Chennai, or Kolkata. The online facility allows payment of fees in INR using limited options of credit card for foreign citizens (only if they have India based credit card as international credit cards are not always accepted by the third party fee collectors.) Unlike most countries, India charges a fee to issue a TIN (PAN ID). The fees charges are ₹107 if the PAN card is to be received in India and ₹989 if the PAN Card is to be received at a foreign location. Note that the online application only eliminates data entry errors. One still needs to mail the application with photographs to India-based centers. The application requires two photographs. One on the top right requires a signature within the box below it. The other one on the top left requires a signature across the photograph (such that part of the signature is on the photograph and part on the form). There is anywhere from 2 to 20 days lag between your documents reaching the center and the initial processing/verification which only takes a day. The actual issue of PAN number by the tax department is within 48 hours. The actual PAN card is sent to the overseas address by the registered/certified mail and may take additional 2 weeks after the issue of the PAN number which is initially conveyed by email.

Although there are only 58 million income tax payers in India, yet there are 445 million genuine PANs issued as of 31 March 2019.^[18]^[19] While the alphanumeric PAN number is unique, individuals and corporate entities have been able to obtain multiple PAN cards fraudulently. It is illegal to obtain multiple PANs and there is a penalty of ₹10,000 (US$140) when caught. In addition, there are fake PAN cards due to ubiquitous plastic card printers.^[20]^[21]^[22]^[23]^[24] Additionally, illegal immigrants have also got PAN cards issued to them; most have used the services of PAN card agents.^[25]^[26]^[27]^[28]^[29]

There are only two entities in India that are authorized to accept PAN applications for processing on behalf of the Income Tax Department (India), i.e. NSDL e-Governance & UTIITSL.

References[edit]

^'Know Your PAN'.
^'verify your PAN'.
^the website of the Income Tax Department, Government of India
^'Income Tax India'. Archived from the original on 21 October 2013. Retrieved 2 September 2013.
^'UTIITSL India: Financial & IT Service Provider, PAN Card Issuer'. Archived from the original on 13 April 2014.
^'TIN'. www.tin-nsdl.com.
^PAN Card Application
^Sharma, Ashwini Kumar (25 July 2016). 'DYK: You can now apply for a new PAN card online using Aadhaar-based e-signature'. livemint.com/. Retrieved 2 May 2017.
^'panonline_ipg'. www.pan.utiitsl.com.
^'TIN'(PDF). www.tin-nsdl.com.
^'TIN'(PDF). www.tin-nsdl.com.
^Jude, Khan (14 July 2018). 'Getting more details about know your PAN - How to apply pan card online?'. Get true reviews for the products here. Retrieved 17 February 2020.
^'NSDL e-Governance Infrastructure Limited'. www.egov-nsdl.co.in.
^PAN Card Application
^'Passport Seva : About Us Passport Seva'. portal2.passportindia.gov.in.
^'TIN'. www.tin-nsdl.com.
^'Archived copy'. Archived from the original on 9 May 2015. Retrieved 14 May 2015.CS1 maint: archived copy as title (link)
^'IT-Return Statistics Assessment Year 2018-2019'(PDF).
^'PAN Allotment Statistics Upto 31 March 2019'(PDF).
^'Crooks fake credit history, dupe banks in Kolkata'. Times of India. 19 October 2012. Retrieved 26 March 2014.
^'Rs 1 crore e-fraud: Fake PAN cards used to open several bank accounts'. Times of India. 10 February 2013. Retrieved 26 March 2014.
^Tax evaders seen holding multiple PAN cards. Business Today. (24 March 2011).
^New PAN card to cost Rs 105; aims to weed out fake PAN card issue. The Economic Times. (28 January 2014).
^Income-Tax Department detects and destroys 11.69 lakh multiple PAN cards. Moneylife.
^Illegal Bangladeshis PAN out in India to cement their Aadhar
^198 Bangladeshis held, 164 deported The Asian Age
^'Passport alone no proof of citizenship: Bombay HC India News - Times of India'. The Times of India.
^'Bangla infiltrator gets Indian passport - Indian Express'. archive.indianexpress.com.
^'Passport, birth proof not enough to claim Indian citizenship: HC'. Deccan Herald. 3 September 2013.
^'All Citizen of India'. www.npscra.nsdl.co.in.

Retrieved from 'https://en.wikipedia.org/w/index.php?title=Permanent_account_number&oldid=998801067'

PAN Card is necessary for everyone to participate in the financial system in India. Whether it’s a loan or opening a bank account PAN Card is a necessary document that has to be used while doing such transactions. Those people who are living outside of India are also eligible for PAN card. Foreign nationals who are doing business or living in India can all eligible for applying for PAN Card. In this article, we will discuss how to apply for the form 49AA which is used by the foreign nationals who wants to apply for the PAN Card.

Documents Required for PAN Card

Identity Proof

Copy of passport
Copy of Person of Indian Origin (PIO) cardissued by Government of India
Copy of Overseas Citizen of India (OCI) cardissued by Government of India
Copy of other national or citizenshipIdentification Number or Taxpayer Identification Number
Copyof Certificate of Registration of business issued in the country where theapplicant is located
Copyof registration certificate issued in India for Business

Address Proof

Copyof Passport
Copy of Person of Indian Origin (PIO) cardissued by Government of India
Copy of Overseas Citizen of India (OCI) cardissued by Government of India
Copy of other national or citizenshipIdentification Number or Taxpayer Identification Number
Copy of Bank account statement in the country ofresidence
Copy of Non-resident External (NRE) bank accountstatement in India
Copy of Certificate of Residence in India orResidential permit issued by the State Police Authorities
Copy of Registration certificate issued by theForeigner’s Registration Office showing Indian address
Copy of Visa granted & Copy of appointmentletter or contract from Indian Company & Certificate (in original) ofIndian address issued by the employer.
Copyof Certificate of Registration of business issued in the country where theapplicant is located
Copyof registration certificate issued in India for Business

Apply PAN Card for Foreign Nationals

People of Foreign National can apply for the PAN Card using the form 49AA that is a specific form for the people of a foreign citizen who want to apply for the PAN card in India. You can apply for PAN both online as well as offline. The following are the steps that you are required to follow for applying for the PAN Card-

Online PAN Application of Foreign Citizens

Visit the website of NSDL or UTIITSL for applying through online portal
Fill the Registration form with the information and solve the Captcha followed by clicking on the submit button
A token number will be generated that has to be saved in order to use it for tracking the PAN Card Status
Now a form will appear where you have to further fill the application with the right details
After filling the form, you have to submit the Proof from the above-mentioned documents
Fill other details that will be asked in the application details
Now select the AO using the AO selector provided below
Now you have to pay for the PAN Card application using the debit/ Credit Card, Net Banking or Demand Draft
After the payment process is done the PAN Application is in the process. You can track the PAN Application status using the Token Number generated earlier.

Offline PAN Application for Foreign Citizens

For Offline application, you have to download the form 49AA using the provided link. Print the form and fill it with details. Attaché the copy of any document mentioned above and prepare the form for sending via post. Now use any courier services to send the form to the below mentioned address. You can send the document to NSDL or UTIITSL address which is mentioned below-

NSDL Office Address

Income Tax PAN Services Unit,

NSDL e-Governance Infrastructure Limited,

5th Floor, Mantri Sterling,

Plot No. 341, Survey No. 997/8,

Model Colony, Near Deep BungalowChowk,

Pan Card Form 49aa Pdf

Pune – 411 016

UTIITSL Office Address

PAN PDC Incharge –Mumbai region

UTI Infrastructure TechnologyAnd Services Limited, Plot No. 3, Sector 11, CBD Belapur, Navi Mumbai –400614

PAN PDC Incharge –Kolkata region

Form 49aa Fillable

UTIInfrastructure Technology And Services Limited, 29, N. S. Road, Ground Floor,Opp. Gilander House and Standard Chartered Bank, Kolkata – 700001

Form 49aa Download

PAN PDC Incharge –Chennai region

UTIInfrastructure Technology And Services Limited, D- 1, First Floor, Thiru-Vi-KaIndustrial Estate, Guindy, Chennai – 600032

PAN PDC Incharge –New Delhi region

Pan Card Application Form 49aa Pdf 2018

UTIInfrastructure Technology And Services Limited, 1/28 Sunlight Building, AsafAli Road, New Delhi – 110002