Instructions
To ensure a smooth and respectful application process, applicants are requested to carefully follow the PAN application instructions mentioned below.
- 1
Eligibility
- This form is exclusively for individuals and entities who are not Indian citizens.
- Qualified Foreign Investors (QFI) must submit Form 49AA through an authorized Depository Participant.
- 2
Language & Mandatory Fields
- The application form must be filled in English only.
- All fields marked with an asterisk (*) are mandatory.
- Leave a space after each word, number, or punctuation mark while filling the form.
- 3
Multiple PAN Restriction
- Applicants who already hold a valid 10-digit PAN must not apply again.
- For corrections or re-issue, the PAN Correction / Reprint form must be used.
- 4
AO Code
- AO Code (Area Code, AO Type, Range Code, AO Number) is mandatory.
- If unknown, applicants may use the default International Taxation AO Code under Delhi RCC: DLC-C-35-1.
- 5
Full Name – Individuals
- Enter the complete name without initials, abbreviations, or short forms.
- Example: RAVIKANT → Last Name: R A V I K A N T
- Example: POONAM RAVI NARAYAN → Last: N A R A Y A N, First: P O O N A M, Middle: R A V I
- 6
Full Name – Non-Individuals
- Enter the complete legal name starting from the Last Name field.
- Example: XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED.
- Words like 'Private Limited' must be written in full. Abbreviations such as Pvt. Ltd. are not allowed.
- 7
Name to be Printed on PAN Card
- Individuals may use abbreviated names, but the last name must be included.
- Example: SATYAM VENKAT M. K. RAO → S. V. M. K. RAO
- For non-individuals, the printed name must exactly match the full name entered.
- Do not use prefixes such as Shri, Smt., Dr., or M/s.
- 8
Other Names
- If the applicant has used any other name earlier, select 'Yes'.
- Provide complete details in the same format as the full name.
- 9
Gender
- Mandatory only for individual applicants.
- Non-individual applicants should leave this field blank.
- 10
Date of Birth / Incorporation
- Date must be entered in DD MM YYYY format and should not be a future date.
- Individuals: Date of Birth.
- Company: Date of Incorporation.
- HUF: Date of creation (if unknown, enter 01-01-0001).
- Trust: Date as mentioned in the Trust Deed.
- Firm / LLP: Date of registration.
- 11
Parents’ Details (Individuals Only)
- Father’s name is mandatory unless the mother-only option is selected.
- Mother’s name is required only for single-parent cases.
- Married female applicants must provide their father’s name.
- Applicants must choose whether the father’s or mother’s name is to be printed on the PAN card.
- 12
Residential Address
- Mandatory for Individuals, HUFs, BOIs, AOPs, and Artificial Juridical Persons.
- For foreign addresses, select 'Outside India' and provide country name and ZIP/postal code.
- 13
Office Address
- Mandatory for Companies, Firms, Trusts, and applicants with business income.
- For foreign offices, select 'Outside India' and provide country name and ZIP/postal code.
- 14
Address for Communication
- Select 'R' for Residential or 'O' for Office address.
- All official communication will be sent to the selected address.
- 15
Telephone & Email
- Country code is mandatory for telephone and mobile numbers.
- Example: Delhi landline – 91 11 23555705.
- Example: Mobile number – 91 9102511111.
- 16
Status of Applicant
- Mandatory for all applicants.
- Limited Liability Partnerships (LLPs) are considered as Firms for PAN purposes.
- 17
Registration Number
- Mandatory for Companies.
- Not applicable for Individuals or HUFs.
- 18
Country of Citizenship
- Mandatory for all applicants.
- ISD country code must be provided.
- 19
Source of Income
- At least one source of income must be selected.
- If Business or Profession is selected, the appropriate profession code must be mentioned.
- Example: Code 12 – Information Technology.
- 20
Representative Assessee
- Mandatory for minors, deceased persons, mentally incapacitated individuals, or cases under Section 160.
- Proof of Identity and Address of the representative must be submitted.
- Foreign non-individual applicants without an office in India may provide an Indian tax consultant’s address with a notarized Power of Attorney.
- 21
Proof of Identity & Address
- Documents must exactly match the name entered in the application.
- For minors, parent or guardian documents are acceptable.
- For HUFs, an affidavit from the Karta along with identity and address proof is required.
- 22
Payment Details
- Payment can be made via Demand Draft, Credit Card, Debit Card, or Net Banking.
- 23
Signature / Thumb Impression
- Must be signed by the applicant or authorized person (Director, Partner, Trustee, Karta, or Representative Assessee).
- Verifier’s name, designation, and place must be clearly mentioned.
