Application for allotment of a Permanent Account Number

Forms and routes (sub-rules 1 to 6). An application under section 262 is made in Form No. 93, 94, 95 or 96, as the case may be; the common application form notified by the Central Government may also be used. A person without a PAN who has an Aadhaar number may apply under section 262(1), (2) or (11) by intimating the Aadhaar number, which the Director General of Income-tax (Systems) authenticates. The application goes to the Assessing Officer assigned the PAN-allotment function by the Chief Commissioner or Commissioner, or otherwise to the Assessing Officer having jurisdiction to assess the applicant; this includes an income-tax authority assigned PAN-allotment duty by the Director General of Income-tax (Systems).

When to apply (sub-rule 7). The Table sets the time for each class of person: by 31 May after the tax year, where total income exceeds the maximum amount not chargeable to tax; before the end of the tax year, for a business or profession whose turnover or gross receipts are or are likely to exceed Rs. 5,00,000 in a tax year, a person who must file a return under section 349, and a person entitled to receive a sum on which tax is deductible or collectible under Chapter XIX-B; by 31 May following the tax year, for a resident non-individual that enters a tax transaction of Rs. 2,50,000 or more in a tax year, and for its managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer, office bearer or person competent to act on its behalf; and at least seven days before the transaction, for a person intending to enter a transaction prescribed under section 262(1)(f) and 262(9)(a).

Documents (sub-rule 8). An individual who is a citizen of India applies in Form No. 93 with documents proving identity, address and date of birth, from two lists: copies of documents such as an Aadhaar card, Indian passport, driving licence, voter's identity card, or birth certificate (each document is marked in the Rules' Table for the proof or proofs it can serve), or originals such as a certificate signed by a Member of Parliament or Legislative Assembly, a Municipal Councillor or a Gazetted Officer, a bank certificate, an employer certificate, or an affidavit sworn before a Magistrate. Notes cover minors (a parent's or guardian's documents) and Indian citizens living abroad (a bank account statement in the country of residence). Other applicants use the form and documents in the second Table: Form No. 94 for a Hindu undivided family (an affidavit by the karta), a company, limited liability partnership, firm, trust, association of persons or local authority formed or registered in India, or a person on behalf of the Central or State Government; Form No. 95 for an individual who is not a citizen of India, with passport, Person of Indian Origin card, Overseas Citizenship of India card or an apostilled or attested identification or taxpayer number, and the corresponding proof of date of birth and address; and Form No. 96 for entities formed or registered outside India, with the registration certificate attested as the Table sets out.

Aadhaar and later steps (sub-rules 9 to 14). A person allotted a PAN who must intimate his Aadhaar under section 262(6)(a) does so to the Director General of Income-tax (Systems) or an authorised person. A person required to intimate Aadhaar who failed to do so by 30 June 2023 pays a fee of Rs. 1,000 at the time of the later intimation. The Director General specifies classes of persons, forms, standards, formats and procedures for secure transmission, correction applications, verification of documents, Aadhaar authentication and obtaining demographic information from the Unique Identification Authority of India.