Table of Contents

Everything About PAN Card Application, Correction & Linking in India

1. Introduction to PAN

Permanent Account Number (PAN) is a unique ten-digit alphanumeric identifier issued by the Income Tax Department of India. It is essential for filing income tax returns and serves as proof of identity for individuals and entities in India. PAN is issued by two authorized agencies:

• NSDL (National Securities Depository Limited) via tin-nsdl.com

• UTIITSL (UTI Infrastructure Technology and Services Limited) via pan.utiitsl.com

Both platforms provide an online mechanism to apply for PAN.

2. Who Needs a PAN?

PAN is mandatory for all individuals and entities conducting financial transactions in India. It is allotted to seven different types of persons/entities:

a. Natural Individual Person

b. Hindu Undivided Family (HUF)

c. Company

d. Partnership Firm

e. Association of Persons (AoP)

f. Body of Individuals (BoI)

g. Artificial Juridical Person

2.1 PAN for Minors

Minors can also apply for a PAN card. A PAN card for a minor is essential for opening bank accounts, investments, and other financial activities. Parents or guardians apply on their behalf. The required documents include:

• Birth certificate of the minor

• Parent/guardian’s identity proof

• Address proof of the minor’s parent/guardian

• Photograph of the minor (optional)

Upon turning 18, the minor must apply for an update to convert their PAN to an adult PAN with their signature.

3. How to Apply for a PAN Card?

3.1 Application Forms

• Form 49A: For Indian individuals and entities applying for a new PAN.

• Form 49AA: For foreign nationals and foreign entities applying for a PAN in India.

3.2 Methods of Application

PAN applications can be submitted via:

a. Online Mode (using biometric authentication of Aadhaar or Digital Signature)

b. Offline Mode (submitting a physical application via post/courier to NSDL or UTIITSL offices)

3.3 PAN Application for Foreign Nationals

Foreign individuals and entities must provide proof of identity and address. Documents must be attested by:

• Apostille (for Hague Convention countries)

• Indian Embassy/Consulate in the applicant’s country

4. PAN Correction, Reprint, and Surrender

4.1 Changes/Correction in PAN

If there is an error in PAN details, individuals/entities can submit a correction request online through NSDL/UTIITSL portals.

4.2 Reprint of PAN Card

If a PAN card is lost or damaged, a duplicate PAN card can be requested online while retaining the same PAN number.

4.3 Surrender of Duplicate PAN

Holding more than one PAN is illegal under Section 272B of the Income Tax Act and can lead to a penalty of INR 10,000. Duplicate PANs can be surrendered online by specifying the PAN to be retained and the PAN to be deactivated.

5. Linking PAN with Aadhaar

Linking PAN (Permanent Account Number) with Aadhaar has been made mandatory by the Income Tax Department of India to streamline tax compliance, curb duplicate PANs, and improve identity verification. Individuals must ensure their PAN is linked with their Aadhaar to avoid consequences such as PAN becoming inoperative. The linking process can be done online through the Income Tax e-filing portal by paying a nominal fee, especially after the due date. This integration helps in faster tax processing, reduced fraudulent activities, and easier access to government services.

6. PAN 2.0 Initiative

The PAN 2.0 initiative is a modernization effort by the Indian government to streamline PAN issuance and verification. Key features include:

• Instant e-PAN Issuance: Individuals can get an instant PAN using Aadhaar authentication.

• AI-based Fraud Detection: Prevents duplicate and fraudulent PAN applications.

• Integration with Digital India: PAN 2.0 enables smoother integration with e-KYC, banking, and tax systems.

7. How ReturnFilings.com Can Help

We provide complete PAN-related services, including:

• New PAN applications

• PAN verification

• PAN for foreign nationals

• PAN correction and reprint

• Compliance support

For professional assistance, reach out to us on email: info@returnfilings.com or on whatsapp: https://wa.me/919910123091.

frequently asked questions (faq's) related to PAN Application in India

What is PAN?

PAN stands for Permanent Account Number. It is a unique ten-digit alphanumeric identifier issued by the Income Tax Department of India to all taxpayers.

PAN is mandatory for various financial transactions, including:

o Filing income tax returns.

o Opening a bank account.

o Investing in securities.

o Buying or selling of property

o Making high-value transactions.

Any individual or entity involved in financial transactions in India, including individuals, businesses, and other organizations, needs a PAN.

Benefits include:

o Facilitates tax compliance.

o Helps track financial transactions.

o Serves as an important identification document.

You can apply for a PAN online through the NSDL (National Securities Depository Limited) or UTIITSL (UTI Infrastructure and Technology Services Limited) websites, or offline through designated PAN application centers.

The common forms are:

o Form 49A: For Indian citizens.

o Form 49AA: For foreign citizens.

Required documents vary based on the applicant type (individual, company, etc.) and the chosen application method (online or offline). Generally, you’ll need:

o Proof of Identity (e.g., Aadhaar, passport, driving license).

o Proof of Address (e.g., Aadhaar, utility bills, bank statements).

o Date of Birth proof.

o Photographs.

The fee varies depending on the application mode (online or offline) and whether you are applying for a new PAN or a duplicate PAN. Check the NSDL or UTIITSL websites for the current fee structure.

The processing time varies. Online applications are usually processed faster than offline applications. It typically takes a few weeks.

You can track the status of your application online through the NSDL or UTIITSL websites by entering your acknowledgement number.

A PAN card typically includes:

o Full Name

o PAN

o Father’s Name (for individuals)

o Date of Birth

o Photograph

o Signature

You can apply for corrections online or offline through the NSDL or UTIITSL websites using the appropriate form and submitting supporting documents.

You can apply for a duplicate PAN card online or offline through the NSDL or UTIITSL websites.

Yes, as per government regulations, linking Aadhaar with PAN is mandatory for most taxpayers.

You can link your Aadhaar with PAN online through the Income Tax e-filing portal.

Holding multiple PAN cards is illegal. You should surrender any additional PAN cards to the Income Tax Department.

Covered in the application process details.

Form 49A for Indian citizens, Form 49AA for foreign citizens.

Proof of identity, address, and date of birth.

Presently it is INR 100 plus GST extra, check the NSDL or UTIITSL websites for the latest fee structure.

Online through the NSDL or UTIITSL websites using the acknowledgement number.

Apply for corrections online or offline.

Online through the Income Tax e-filing portal.

Apply for a duplicate PAN card.

Mandatory for various financial transactions and tax compliance.