PAN Application

Section 160 of Income Tax Act provides that a non-resident, minor, lunatic, idiot and court of wards may be represented through a Representative Assessee. In such cases, application for PAN will be made by the Representative assessee.

A Person cannot hold more than one PAN card. If a person holds more than one PAN, a penalty of Rs. 10,000/- may be imposed upon him. So, if a person is holding more than 1 PAN, he must immediately surrender duplicate PAN.

Yes, any PAN Card holder may apply for changes in the particulars of his PAN such as name change owing to marriage or spelling mistake, change in father’s name, change in date of birth. Such application is made in Form-49A.

PAN application can be made online through NSDL website or UTIITSL website. Both these agencies have been authorized by Government of India for issuing PAN. The applicant shall fill and submit online application form along with payment of fees online. Then, the applicant is required to send supporting documents through courier/post to NSDL/UTIITSL. PAN will be processed on receipt of documents.

For effecting changes in particulars of PAN, following documents are to be submitted to NSDL/UTIITSL:-

(a)For change in name due to marriage:-
(i)    Marriage Certificate  (ii) Marriage Invitation Card

(b)    For changes in names due to other reason:-
(i)    Copy of Gazette publication  (ii) Certificate from Gazetted Officer

(c)    For changes in name of Company:-
ROC Certificate for name change

(d)    For change in name of partnership firm:-
Copy of Revised Partnership deed