Rule 158 - Application for allotment of PAN

Application for allotment of a Permanent Account Number. 158. (1) An application under section 262 for allotment of a Permanent Account Number shall be made in Form No. 93, Form No. 94, Form No. 95 and Form No. 96, as the case may be, in accordance with sub-rule (8). (2) An applicant may also apply for allotment of a Permanent Account Number through a common application form as may be notified by the Central Government. (3) Any person who has not been allotted a Permanent Account Number but possesses the Aadhaar number may apply for allotment of the Permanent Account Number under section 262(1), (2) or (11) to the authorities mentioned in sub-rule (4) by intimating his Aadhaar number. (4) The Director General of Income-tax (Systems) shall, on receipt of information under sub-rule (3), authenticate the Aadhaar number for that purpose. (5) An application referred to in sub-rule (1) shall be made, in cases where the function of allotment of Permanent Account Number under section 262 has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer; and in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (6) For the purposes of sub-rule (5), the Assessing Officer includes an income-tax authority assigned the duty of allotting Permanent Account Number by the Director General of Income-tax (Systems). (7) The application referred to in sub-rule (1) shall be made within the time specified for each category of applicant, including: where the applicant's total income (or income of another person he is assessable for) exceeds the basic exemption limit and no PAN has been allotted, on or before 31 May of the tax year immediately succeeding the relevant tax year; a person carrying on business or profession whose turnover is or is likely to exceed Rs 5,00,000 in a tax year, before the end of that tax year; a person required to furnish a return under section 349, before the end of the tax year; a person entitled to receive any sum on which tax is deductible or collectible under Chapter XIX-B, before the end of such tax year; a resident person (other than an individual) entering a financial transaction aggregating Rs 2,50,000 or more, on or before 31 May immediately following such tax year; the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of such a resident person, on or before the same 31 May deadline; and a person intending to enter a transaction prescribed under section 262(1)(f) and 262(9)(a), at least seven days before the intended transaction date. (8)(a) The application under sub-rules (1) and (3), for an individual who is a citizen of India, shall be filed in Form No. 93, accompanied by documents proving identity, address and date of birth. Accepted documents (each valid for one or more of identity/address/date-of-birth proof) include: an Aadhaar card; Indian passport; driving licence; Elector's Photo Identity Card; a ration card bearing the applicant's photograph; a Transgender Identity Card under the Transgender Persons (Protection of Rights) Act, 2019; a photo identity card issued by a Central or State Government body or a Public Sector Undertaking; a Pensioner Card; a Central Government Health Scheme or Ex-servicemen Contributory Health Scheme photo card; a spouse's passport bearing the applicant's name; a post office passbook showing the applicant's address; a domicile certificate; an allotment letter for Government accommodation not more than three years old; a property registration document; the latest property tax assessment order; an electricity, landline/broadband, water, or piped-gas bill not more than three months old; a bank, depository, or credit card account statement not more than three months old; for those born on or after 1 October 2023, a municipal or Indian Consulate birth certificate; a pension payment order; a Registrar-issued marriage certificate; or a recognised board's matriculation certificate or mark sheet. Alternatively, originals of a Member of Parliament/MLA/Municipal Councillor/Gazetted Officer identity or address certificate, a bank certificate with attested photograph, an employer certificate, or a Magistrate-sworn affidavit of date of birth may be used, each valid for the specific proof category noted against it. For a minor applicant, any of the listed documents for a parent or guardian is deemed proof of identity and address; for an Indian citizen resident outside India, a foreign or NRE bank account statement is treated as proof of address. (8)(b) For applicants other than resident individual citizens, the application and supporting documents are: for a Hindu undivided family (Form No. 94), an original notarised affidavit by the karta naming all coparceners with their Aadhaar/PAN and address, plus the karta's own individual identity/address/date-of-birth proof; for a company registered in India (Form No. 94), its Certificate of Incorporation or Corporate Identity Number; for an LLP formed in India (Form No. 94), its Certificate of Registration or LLP Identification Number; for a firm other than an LLP (Form No. 94), its Certificate of Registration or partnership deed; for a trust formed in India (Form No. 94), its trust deed or Charity Commissioner registration certificate; for an association of persons or body of individuals formed in India (Form No. 94), its agreement, registration certificate, or a Central/State Government document establishing identity and address; for a local authority or artificial juridical person formed in India (Form No. 94), a Central/State Government document establishing identity and address; for a person applying on behalf of a Government department (Form No. 94), an original certificate from the Head of Department or equivalent accounts officer; for an individual not a citizen of India (Form No. 95), passport, PIO/OCI card, or national/taxpayer identification document (each Apostilled or attested by an Indian mission or authorised bank official abroad where applicable) as proof of identity, date of birth, and address respectively, with several listed alternatives for each category; and for an LLP, company, firm, trust, or other association or entity registered outside India (Form No. 96), its foreign Certificate of Registration (Apostilled or attested as above) or its Indian registration/approval-to-set-up-office document. (9) Every person who has been allotted a Permanent Account Number and who, under section 262(6)(a), is required to intimate his Aadhaar number, shall intimate it to the Director General of Income-tax (Systems) or a person authorised by that authority. (10) A person required under section 262(6)(a) to intimate his Aadhaar number who failed to do so by 30 June 2023 shall, on subsequent intimation, be liable to pay a fee of Rs 1,000. (11) The Director General of Income-tax (Systems) shall specify the classes of persons, forms, guidelines, standards and formats, along with the procedure for safe and secure transmission of forms and formats, for furnishing applications for allotment of Permanent Account Number. (12) The Director General of Income-tax (Systems) shall specify the forms, formats and procedure for furnishing a correction application under section 262(4). (13) The Director General of Income-tax (Systems) shall specify the formats, guidelines and standards, and procedure, for verification of documents filed under sub-rule (8) and intimation of Aadhaar under sub-rule (9), and for issue of Permanent Account Number, including appropriate security, archival and retrieval policies. (14) The Director General of Income-tax (Systems) shall lay down formats, guidelines and standards, and procedure, for intimation of Aadhaar number under sub-rule (3), authentication of Aadhaar number under sub-rule (4), and obtaining demographic information of an individual from the Unique Identification Authority of India, with appropriate security, archival and retrieval policies.