Documents as proof of identity and address as per Rule 114 of Income Tax Rules,
1962 for Individual and HUF

Sr. No.

Proof of Identity (Copy of any one)

Proof of Address (Copy of any one)

Proof of Issuance of PAN (Copy of any one)

1 .

School Leaving Certificate

Electricity bill^

PAN Card

2.

Matriculation Certificate

Telephone bill^

PAN Allotment Letter

3.

Degree of recognised educational institution

Employer Certificate^

No other document is acceptable as proof of issuance of PAN. If proof is not provided then

4.

Depository Account Statement

Depository Account Statement^

application shall be accepted on a ‘good effort basis’.

5.

Bank Account Statement / Passbook

Bank Account Statement / passbook^

6.

Credit Card

Credit Card Statement^

7.

Water Bill

Rent Receipt^

8.

Ration Card

Ration Card

9.

Property Tax Assessment Order

Property Tax Assessment Order

10.

Passport

Passport

11.

Voter Identity Card

Voter Identity Card

12.

Driving License

Driving License

13.

Certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer.

Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.

Note : In case of Minor, any of the above mentioned documents as proof of Identity and Address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant. For HUF any document in the name of Karta of HUF is required.

Note : 1) Proof of Address mentioned in Sr. No. 1 to 7 (^)should not be more than six months old on the date of application.
2) Proof of Address is required for  ‘Address for communication’ in item no. 7

Note : Proof of identity and address must be in the Name of applicant.

Documents as proof of identity and address as per Rule 114 of Income Tax Rules, 1962 for other than Individual and HUF

1.

Company

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

2.

Firm

Copy of Certificate of Registration issued by the Registrar of Firms or copy of partnership deed.

3.

Association of persons (Trusts)

Copy of trust deed or copy of certificate of registration number issued by Charity
Commissioner.

4.

Association of persons (other than Trusts) or Body of Individuals or Local authority or Artificial Juridical Person

Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.

Supporting document required for changes in PAN data

Case / applicant type

Document acceptable for change of name / father’s name

Married ladies – change of name on account of marriage

Mariage certificate or marriage invitation card or publication of name change in official gazette or copy of passport showing husband’s name

A certificate issued by a gazetted
officer.

Individual applicants other than married ladies

Publication of name change in official gazette

Companies

ROC’s certificate for name change

Partnership firms

Revised partnership deed

AOP / Trust / BOI / AJP / Local authority

Revised registration certificate / deed or agreement as applicable

Applicant type

Document acceptable for change of Date of Birth / Incorporation

Individuals

Relevant proof of identity having correct date of birth.

Non individuals

Relevant proof of identity having correct date of incorporation.