This Article provides details on the following
PAN Card No. stands for Permanent Account Number and is a 10 digit alphanumeric number which is allotted by the Income Tax Department to a person who applies for the same. Each person who applies for a PAN Card is allotted a unique Permanent Account Number.
The benefit of allotting a unique Permanent Account Number is that there may be thousands of persons by having a common name (For eg: Amit Gupta). So in such a case, it would be very difficult to decide which financial transaction has been done by which Amit Gupta. Therefore, the concept of unique Permanent Account Number was introduced under which each Amit Gupta would be allotted a unique Permanent Account Number. So now the transactions are tracked not by the name of the person but by the Permanent Account Number of that person.
Permanent Account No. is required to be stated on almost all financial transactions which help the govt in keeping the track of the financial transactions done by a person. Moreover, it also enables the Income Tax Department to link all transactions of a person by tracking the Permanent Account No. Some of the transactions on which Permanent Account No. is required are:-
The above list is not illustrative and there are many other places wherein a person is required to furnish his Permanent Account Number.
If you have a Permanent Account No., filing income tax return is not mandatory. Filing income tax return is mandatory only in cases where the income is above the limit exempted from tax and income tax is payable as per the Income Tax Slabs.
- Recommended Read: Income Tax Slab Rates
Application for applying for a Permanent Account No. should be made in compliance with Rule 114 of the Income Tax Rules. As per Rule 114, application for applying for a Permanent Account No. is required to be made in Form 49A.
PAN Card Application Form can also be submitted online by submitting Form 49A on the following website:-
The applicant is required to furnish all details on the above mentioned link. All fields marked (*) are mandatory. The applicant is also required to himself mention the Ward, Circle, Range & his AO Code.
- Recommended Read: How to locate your Income Tax Ward No., Circle, Range & AO Code
On submitting the above details, an acknowledgement would be generated stating that the Application Form has been accepted. The acknowledgement would also contain a 15 digit acknowledgement number. The applicant is required to save and print this acknowledgement.
The applicant is required to furnish the following in the printed acknowledgement:-
- Affix 2 recent color photographs with white background (size 3.5 cm x 2.5 cm) in the space provided in the acknowledgement. The photographs should not be stapled or clipped with the acknowledgement. The clarity of the image on the PAN Card would depend on the quality and clarity of the photograph affixed on the acknowledgement.
- The applicant should sign within the space provided in the acknowledgement form.
- The applicant should also cross-sign on the photo on the left side. The sign should be in such a manner that a portion of the signature is on the photograph and a portion on the acknowledgement form. The cross-sign is only required to be done on the left side photograph and not on the right side photograph.
- In case of other than individuals, the authorized signatory shall sign acknowledgement and affix the appropriate seal and stamp.
An applicant is also requested to read the detailed instructions for furnishing the details in the Application Form i.e. Form 49A. (Recommended Read: Instructions for filing Form 49A)
The acknowledgement form generated after submitting the application form online shall be duly signed, affixed with photograph along with Demand Draft (if any) and requisite documents shall be sent to NSDL at
“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 Bungalow Chowk, Pune 411016.”
The envelope in which the acknowledgement form is being sent shall be super-scribed “Application for PAN – Acknowledgement Number”. (For eg: Application for PAN 012345678901234). The acknowledgement form should reach the NSDL within 15 days from the date of online application.
The Acknowledgement can also be submitted to any of the TIN-FC Facilitation Centres.
PAN Card fees for applicants residing in India
PAN Card Fees for persons residing in India is Rs. 105. The payment of fees can be made either by Demand Draft/ Cheque/ Credit Card/ Debit Card/ Net Banking.
The Cheque shall be drawn in favour of NSDLPAN and deposited in any HDFC Bank Branch. Applicants making payment shall be charged an additional Rs. 5/Rs. 4 in case the payment is made by Credit Card (Debit Card)/ Net Banking Facility respectively.
PAN Card fees for applicants residing outside India
PAN Card Fees in case of individuals whose communication address is outside India is Rs. 971. Payment in this case shall only be made through a demand draft.
The Demand Draft in both the above cases should be drawn in favour of “NSDL-PAN” payable at Mumbai.
The applicant is required to furnish his proof of identity and proof of address at the time of sending the acknowledgment form to NSDL. The applicant is required to furnish a copy of any 1 proof of identity and a copy of any 1 proof of address. All Documents should be in the name of the applicant.
- Recommended Read: Documents to be attached with Application Form
An applicant can check the status of his application through the NSDL Website after 3 days of making the application. The applicant shall enter his acknowledgement no. or name & date of birth on the below mentioned link, and it would display the status. The link for tracking the status is:-
You can also check your PAN Card status through SMS. To check status through SMS, type: NSDLPAN followed by your 15 digit acknowledgement number and send it to 57575. For eg, send NSDLPAN 012345678901234 to 57575.
The PAN Card No. is a 10 digit alphanumeric number and these 10 digits stand for the following:-
- First 3 Characters (i.e. BOD in the above image) are alphabetic series running from AAA to ZZZ
- 4th Character (i.e. P in the above image) stands for the status of the PAN Card holder. “P” stands for Individual, “F” stands for Firm, “C” stands for Company, “H” stands for HUF, “A” stands for AOP and “T” stands for Trust.
- 5th Character (i.e. M in the above image) represents the first character of the holders last name/ surname
- Next 4 Characters (i.e. 4264 in the above image) are sequential numbers running from 0001 to 9999
- Last Character (i.e. E in the above image) is an alphabetic check digit
Rectification/ Correction of Error in PAN Card
If any field has been wrongly written in your PAN Card, you can apply for rectification of error by furnishing the necessary details in the Correction Form given here.
The procedure for submitting the PAN Card Correction Form is the same as the procedure for submitting a new form. The Fees would also remain the same.
The applicant is required to fill all details of the form and tick the box(es) on the left margin of the appropriate item where the change/correction is requested.
PAN Card Verification can easily be done using the Income Tax efiling portal. The name of the person to whom the Permanent Account No. belongs can be easily verified by submitting the Permanent Account No. on the following link and it will display and verify the name of the person to whom the Permanent Account No. has been allotted:-
Other Relevant Points
- Only 1 Permanent Account Number is allotted per person. Holding more than Permanent Account Number is illegal and attracts a penalty upto Rs. 10,000.
- Permanent Account Number can also be issued to minors under section 160. However, in case a Permanent Account Number is issued to a minor, there would be no photograph on the PAN Card of the applicant as a minor usually undergoes many changes in his appearance.
- PAN Card does not contain the address of the taxpayer. However, any change in the address shall be intimated to the Income Tax Department, so that they can update their records for any correspondence with the taxpayer. This request can be made by applying for Change/ Rectification of data. (Procedure stated above)
- Form 49A need not necessarily be filled online. It can also be filled manually by obtaining the form from TIN Facilitation Centres or any other stationary vendor providing such form. Form 49A can also be downloaded online. (Download Form 49A)
In case of any query, you can contact:-
- TIN Call Centre at 020 – 27218080; Fax: 020 – 27218081
- E-mail: [email protected]
- Write to: 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 – 411016