Instructions
To maintain a friendly and respectful environment, please follow these simple guidelines and PAN form instructions.
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Read Instructions
- This form is only for persons who are not Indian citizens, except Qualified Foreign Investors (QFI), who must have to submit Form 49AA through a Depository Participant.
- The form must be filled in English.
- Fields marked with (*) are mandatory.
- Applicants shall leave a void space after each word/number/punctuation.
- Applicants who already have a 10-digit alphanumeric PAN shall not apply again. For corrections or reprints, Applicants can use the Request for New PAN/Correction form.
- AO Code (Area Code, AO Type, Range Code, AO Number) must be filled. If unknown, default AO code for International Taxation under Delhi RCC: DLC-C-35-1
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1. Full Name - Guidelines for Filling the Form
- Individuals must provide a full expanded name, no abbreviations or initials.
- Examples:
- • RAVIKANT → Last Name: R A V I K A N T
- • POONAM RAVI NARAYAN → Last Name: N A R A Y A N; First Name: P O O N A M; Middle Name: R A V I
- Non-Individuals: Full entity name starting in Last Name field.
- Example: XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED
- Note: Use 'Private Limited' fully, no abbreviations like Pvt Ltd.
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2. Name to be printed on pancard
- Individual: Can abbreviate, must include last name.
- Example: SATYAM VENKAT M. K. RAO → S. V. M. K. RAO or SATYAM V. M. K. RAO
- Non-Individual: Same as last name in Item 1.
- No prefixes like Shri, Smt, Dr., M/s etc.
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3. Other Names
- If 'Yes,' provide details of other name using the same format as full name.
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4. Gender
- Mandatory for Individuals; leave blank for others.
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5. Date of Birth / Incorporation
- Format: DD MM YYYY
- Cannot be a future date.
- Relevant date:
- • Individual: Date of Birth
- • Company: Date of Incorporation
- • HUF: Date of creation (if unknown, use 01-01-0001)
- • Trust: Trust Deed date
- • Partnership / LLP: Registration date
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6. Parents' Details (Individuals only)
- Mother's name only if she is a single parent (Yes/No flag mandatory).
- Father's name mandatory unless mother-only flag selected.
- Married women must provide their father's name, not husband's name.
- Select which parent's name to print on the pancard.
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7. Address – Residential & Office
- Residential address mandatory for Individuals, HUF, BOI, AOP, Artificial Juridical Person.
- Foreign addresses: Select 'outside India' and provide country name and ZIP code.
- Office address mandatory in certain cases (salary + business, Firms, Companies, Trusts).
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8. Address for Communication
- 'R' = Residence, 'O' = Office.
- All future communication will be sent here.
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9. Telephone Number & Email
- Include country code for telephone/mobile.
- Example: Delhi number 23555705 → 91 11 2 3 5 5 5 7 0 5
- Example: Mobile 9102511111 → 91 9102511111
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10. Status of Applicant
- Mandatory for all categories.
- LLPs: PAN allotted in Firm status.
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11. Registration Number
- Mandatory for Companies (ROC registration number).
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12. Country of Citizenship
- Mandatory for all categories; provide ISD code.
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13. Source of Income
- Must select at least one source.
- If Business/Profession, provide code from table:
- Code | Business / Profession
- 01 | Medical
- 02 | Engineering
- 03 | Architecture
- 04 | Chartered Accountant
- 05 | Interior Decoration
- 06 | Technical Consultancy
- 07 | Company Secretary
- 08 | Legal Practitioner
- 09 | Government Contractors
- 10 | Insurance Agency
- 11 | Films / TV / Entertainment
- 12 | Information Technology
- 13 | Builders & Developers
- 14 | Stock Exchange / Brokers
- 15 | Performing Arts / Yatra
- 16 | Ships, Aircraft, Helicopters
- 17 | Commercial Vehicles
- 18 | Horses / Jockeys
- 19 | Cinema Halls / Theatres
- 20 | Others
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14. Representative Assessee
- Mandatory if the applicant is minor, deceased, mentally incapacitated, or as per Section 160.
- Provide POI and POA for representatives.
- Foreign non-individuals with no Indian office can mention the care of tax consultants in India with notarized Power of Attorney.
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15. Proof of Identity & Address
- Select from form dropdown.
- Documents must match the applicant's name in Item 1.
- Minors: parents'/guardian documents acceptable.
- HUF: affidavit by Karta + Karta's POI & POA.
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16. Payment Details
- Options: Demand Draft / Credit Card / Debit Card / Net Banking.
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17. Signature / Left Thumb Impression
- Sign by: applicant, Karta (HUF), Director (Company), Authorized Signatory (AOP/Body of Individuals/Artificial Juridical Person), Partner (Firm/LLP), Trustee, or Representative Assessee.
- Verifier's name, capacity, and place mandatory.
