Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department.

All existing assesses or taxpayers or persons who are required to furnish a return of income, even on behalf of others, must obtain PAN. It is mandatory to quote PAN on return of income, all correspondence with any income tax authority.

The PAN structure looks like  –  AAAPL1234C

pan card structure

First five characters are letters, next four are numerals and last character is letter.

The first three letters are sequence of alphabets from AAA to ZZZ

The fourth character informs about the type of holder of the card.

A — Association of Persons (AOP)
B — Body of Individuals (BOI)
C — Company
F — Firm
G — Government
H — HUF (Hindu Undivided Family)
L — Local Authority
J — Artificial Juridical Person
P — Individual
T — Trust (AOP)
K — Krish (Trust Krish)

The fifth character of the PAN is the first character of the

(a) Surname or last name of the person, in the case of a “Personal” PAN card, where the fourth character is “P”

(b) Name of the Entity, Trust, society, or organisation in the case of Company/ HUF/ Firm/ AOP/ Trust/ BOI/ Local
Authority/ Artificial Judicial Person/ Govt, where the fourth character is C, H, F, A, T, B, L, J, G respectively

The last character is an alphabetic check digit.

Documents required for  PAN card (Individuals & HUF)

1.  Two recent, colored photograph (Stamp Size: 3.5 cms x 2.5 cms) on Form 49A (for individual
applicants)
2.  Proof of  Identity
3.  Proof of  Address
4.  Proof of Date of Birth

Documents accepted as Proof of Identity for PAN card

  • Copy of Aadhaar Card
  • Copy of voter Id card
  • Copy of Driving License
  • Copy of Passport
  • Copy of Ration card having photograph of the applicant
  • Copy of Arm’s license
  • Copy of Photo identity card issued by the Central Government /State Government/ Public Sector Undertaking
  • Pensioner card having photograph of the applicant
  • Central Government Health Service Scheme Card or Ex-Servicemen Contributory Health Scheme photo card
  • Certificate of identity in Original signed by a Member of Parliament/ Member of Legislative Assembly/ Municipal Councilor/ Gazetted officer
  • Bank certificate in Original on letter head from the branch(along with name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant

Documents accepted as Proof of Address for PAN card

  • Copy of Aadhaar Card
  • Copy of of Voter Id card
  • Copy of Driving License
  • Copy of Passport
  • Copy of Passport of the spouse
  • Copy of Post office passbook having address of the applicant
  • Copy of Latest property tax assessment order
  • Copy of Domicile certificate issued by the Government
  • Copy of Allotment letter of accommodation issued by Central/ State
  • Government of not more than three years old
  • Copy of Property Registration Document
  • Copy of Electricity Bill
  • Copy of Landline Telephone/ Broadband connection bill
  • Copy of Water Bill
  • Copy of Consumer gas connection card or book/ piped gas bill
  • Copy of Bank account statement
  • Copy of Depository account statement
  • Copy of Credit card statement
  • Certificate of address in Original signed by a Member of Parliament/ Member of Legislative Assembly/ Municipal Councilor/ Gazetted
    officer
  • Employer certificate in original

Documents accepted as Proof of date of birth

  • Copy of Birth Certificate
  • Copy of Pension payment order
  • Copy of Marriage certificate issued by Registrar of Marriages
  • Copy of Matriculation Certificate or Mark Sheet of recognized board
  • Copy of Passport
  • Copy of Driving License
  • Copy of Domicile Certificate issued by the Government
  • Copy of Aadhaar Card
  • Copy of Elector’s photo identity card
  • Copy of Photo identity card issued by the Central Government/ State Government/ Public Sector Undertaking/ State Public Sector Undertaking
  • Copy of Central Government Health Service Scheme photo Card/ Ex-Servicemen/ Contributory Health Scheme photo card
  • Affidavit sworn before a magistrate

Documents required for  PAN card (Company/Organisation)

Company  – Copy of Certificate of Registration issued by the Registrar of    companies

Partnership Firm – Copy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed

Limited Liability Partnership – Copy of Certificate of Registration issued by the Registrar of LLPs

Association of Persons (Trust) – Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner

Association of Persons, Body of Individuals, 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

PAN card for foreigners

Proof of Identity for foreigners

  • Copy of passport
  • Copy of Person of Indian Origin (PIO ) card issued by the Government of India
  • Copy of Overseas Citizen of India (OCI ) card issued by Government of India
  • Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “ Apostille” ( in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India

Proof of Address for foreigners

  • Copy of Passport
  • Copy of Person of Indian Origin (PIO ) card issued by Government of India
  • Copy of overseas Citizen of India (OCI ) card issued by Government of India
  • Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “ Apostille” ( in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India
  • Copy of Bank Account statement in the country of Residence
  • Copy of Non-resident External (NRE ) bank account statement in India
  • Copy of certificate of Residence in India or Residential permit issued by the State Police Authorities
  • Copy of Registration certificate issued by the Foreigner’s Registration office showing Indian address
  • Copy of Visa granted & copy of appointment letter or contract from Indian company & certificate ( in original ) of Indian address issued by the employer

Duplicate PAN card

Duplicate PAN card can be applied in case of loss, theft or mutilation of PAN card .

Documents required for duplicate PAN card

Completed PAN card form
2 passport size photo
Copy of PAN card
Copy of current Address proof
Copy of date of birth proof
Copy of Aadhar card

For more information on duplicate PAN card pls visit https://itzeazy.in/blog/2018/01/28/duplicate-pan-card-online/

PAN card correction

For more information on PAN card correction process please  visit    https://itzeazy.in/blog/2017/09/07/pan-card-correction-online/

PAN card status

To know more about  PAN card status pls visit  https://itzeazy.in/blog/2017/09/07/pan-card-correction-online/