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Permanant Account Number

New  Permanent Account Number (PAN)

GENERAL INFORMATION FOR PAN APPLICANTS - click here

Form No. 49A - click here

Documents to accompany the application - click here

Instructions for filling form 49 A - click here

Guidelines for applying online - click here

Guidelines for the allotment of PAN to persons residing outside India and Foreign citizen - click here

• Persons duty bound or eligible for applying  for Permanent account number
• Procedure for obtaining PAN
• Class or classes of persons to whom provisions of section 139A shall not apply.
• Form No. 49A with instructions for  filling form 49A
• general information for PAN applicants
• Guidelines for applying online
• Guidelines for the allotment of PAN to persons residing outside India and Foreign citizen

 

1.1 Persons duty bound or eligible for applying  for Permanent account number.


Every person,


(i) if his total income or the total income of any other person in respect of which he is assessable under this Act during any previous year exceeded the maximum amount which is not chargeable to income-tax; or


(ii) carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed five lakh rupees in any previous year; or


(iii) who is required to furnish a return of income under sub-section (4A) of section 139; or


(iv) being an employer, who is required to furnish a return of fringe benefits under section 115WD,


and who has not been allotted a permanent account number shall apply to the Assessing Officer for the allotment of a permanent account number. [section 139A(1)]


[section 139 (4A) reads as under:-


Every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year and all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under sub-section (1).]


The Central Government may specify any class or classes of persons by whom tax is payable under this Act or any tax or duty is payable under any other law for the time being in force including importers and exporters whether any tax is payable by them or not and such persons shall, within such time as mentioned in that notification, apply to the Assessing Officer for the allotment of a permanent account number. [section 139A(1A)]


By following notification u/s 139A(1A), Central Government has specified as follows:-


Persons registered under the Central Sales Tax Act, 1956 (74 of 1956) or the general sales-tax law of appropriate State or Union territory, as the case may be shall apply for the allotment of permanent account number within thirty days of the date of publication of this notification in the Official Gazette. (This notification is published in the Official Gazette on 11th Dec., 2001). A person, before making any application for registration under the Central Sales Tax Act, 1956 or the general sales-tax law of the appropriate State or Union territory, as the case may be, shall apply for the allotment of permanent account number (PAN). - Notification No. 355 of 2001, dt. 11th Dec., 2001   [ (2002) 4 ITM 1]

 

By following notification u/s 139A (1A), Central Government has specified as follows:-

1. Exporters and importers, as defined in clauses (20) and (26) respectively of section 2 of the Customs Act, 1962 (52 of 1962), who are required to obtain an importer-exporter code under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) ;
2. assessees as defined in clause (3) of rule 2 of the Central Excise Rules, 1944
3. persons who issue invoices under rule 57AE requiring registration under the Central Excise Rules, 1944 ; and
4. assessees as defined in clause (6) of section 65 of the Finance Act, 1994 (32 of 1994) relating to service tax

shall apply for the allotment of permanent account number within 15 days of the date of publication of this notification in the Official Gazette. (This notification is published in the Official Gazette on 29th Aug., 2000).


A person who may fall within such class or classes of persons, after the date of this notification, as is---


(a) referred to in clause (i), shall apply for the allotment of permanent account number before making any export or import, as the case may be ;


(b) referred to in clauses (ii) and (iii), shall apply for the allotment of permanent account number, before making an application for registration under the Central Excise Rules, 1944 ; and


(c) referred to in clause (iv), shall apply for the allotment of permanent account number before making an application for registration under the Services Tax Rules, 1994.


NOTIFICATION NO. 775 (E), DATED 29-8-2000 - See (2000) 2 ITM 169

 

The Central Government may, for the purpose of collecting any information which may be useful for or relevant to the purposes of this Act specify any class or classes of persons who shall apply to the Assessing Officer for the allotment of the permanent account number and such persons shall apply to the Assessing Officer for the allotment of a permanent account number. [section 139A(1B)]


The Assessing Officer, having regard to the nature of the transactions as may be prescribed, may also allot a permanent account number, to any other person (whether any tax is payable by him or not). [section 139A(2)]
Any person, not falling in any of the above categories, may apply to the Assessing Officer for the allotment of a permanent account number and, thereupon, the Assessing Officer shall allot a permanent account number to such person forthwith. [section 139A(3)]

 

1.2 Procedure for obtaining PAN


Application for allotment of a permanent account number.


Form for application :- An application for allotment of a permanent account number shall be made in Form No. 49A  (R.114(1))

GENERAL INFORMATION FOR PAN APPLICANTS - click here

Form No. 49A - click here

Documents to accompany the application - click here

Instructions for filling form 49 A - click here

Guidelines for applying online - click here

Guidelines for the allotment of PAN to persons residing outside India and Foreign citizen - click here


Assessing Officer for making application :- Such an application shall be made,
 
(i) in cases where the function of allotment of permanent account number under section 139A has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer;
 
(ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (R.114(2))

Time within which application should be made :- Such an application shall be made,
 
(i) in a case where the total income of the person or the total income of any other person in respect of which he is assessable under the Act during any accounting year exceeds the maximum amount which is not chargeable to income-tax and he has not been allotted any permanent account number, on or before the 31st day of May of the assessment year for which such income is assessable;
 
(ii) in the case of a person not falling under clause (i), but carrying on any business or profession, the total sales, turnover or gross receipts of which are or is likely to exceed five lakh rupees in any accounting year and who has not been allotted any permanent account number, before the end of that accounting year;

(iii) in the case of a person who is required to furnish a return of income under sub-section (4A) of section 139 and who has not been allotted any permanent account number, before the end of the accounting year. (R.114(3))

1.3 Class or classes of persons to whom provisions of section 139A shall not apply.
Rule 114C. (1) The provisions of section 139A shall not apply to following class or classes of persons, namely :

(a)the persons who have agricultural income and are not in receipt of any other income chargeable to income-tax :

 Provided that such persons shall make declaration in Form No. 61 in respect of transactions referred to in  rule 114B;
(b) the non-residents referred to in clause (30) of section 2;

(c) Central Government, State Governments and Consular Offices in transactions where they are the payers.

4.5 Explanations for permanent account number
(a) Assessing Officer includes an income-tax authority who is assigned the duty of allotting permanent account numbers;

(b) permanent account number means a number which the Assessing Officer may allot to any person for the purpose of identification and includes a permanent account number allotted under the new series;

(c) permanent account number under the new series means a permanent account number having ten alphanumeric characters and issued in the form of a laminated card;