A Permanent Account Number (PAN) is a unique 10-character alphanumeric identifier issued by the Income Tax Department of India. It's an essential document for conducting various financial transactions, filing income tax returns, and serves as an identity proof in several instances. Whether you are an individual, a business entity, or a Non-Resident Indian (NRI), the process for applying for a new PAN card has been made simpler over the years. This guide will walk you through the entire process of how to apply for a new PAN card in India, both online and offline, and explain the key details you need to know.

Why Do You Need a PAN Card?

Before diving into the application process, it's important to understand the significance of having a PAN card. Some of the key uses of a PAN card are:

• Income Tax Filing: PAN is mandatory for filing income tax returns in India. Without it, one cannot submit tax filings.
• Bank Account Opening: Many banks require PAN information to open savings or current accounts.
• Financial Transactions: For high-value financial transactions, including buying or selling property, making investments above a certain limit, or even purchasing luxury items, PAN is essential.
• Receiving Tax Refunds: PAN helps individuals claim tax refunds and prevents the evasion of taxes by keeping track of financial transactions.
• Identity Proof: PAN serves as valid proof of identity in various official processes like applying for loans, passports, or even getting a driving license.

Who Can Apply for a PAN Card?

Anyone can apply for a PAN card in India, whether they are a resident individual, a non-resident Indian (NRI), or a foreign national conducting business in India. Entities like companies, firms, organizations, and trusts can also apply for a PAN.

1. Individuals: Residents of India, including minors, can apply for a PAN card.
2. Non-Residents (NRIs): NRIs are eligible to apply for a PAN card to facilitate business or other financial activities.
3. Foreign Nationals: Foreign nationals and entities who wish to engage in financial transactions in India can apply for a PAN card.
4. Businesses and Entities: Companies, partnerships, LLPs, trusts, and associations of persons can also apply for a PAN to conduct business.

Types of PAN Applications

There are two primary categories of PAN applications:

1. Application for New PAN: For those who have never applied for a PAN before.
2. Reprint or Correction of PAN: For individuals or entities who need to make corrections or update details on their PAN card, or get a reprint of their PAN card.

In this guide, we will focus on how to apply for a new PAN card.

How to Apply for a New PAN Card?

There are two primary methods to apply for a new PAN card: online and offline. Below is a detailed step-by-step guide for both methods.

Online Application Process for PAN Card

The online process of applying for a PAN card is straightforward and can be done through two official portals:

1. NSDL (National Securities Depository Limited) - https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html
2. UTIITSL (UTI Infrastructure Technology and Services Limited) - https://www.pan.utiitsl.com/PAN/newA.do

Follow these steps to apply for a PAN card online:

Step 1: Select the Form

To apply for a new PAN, you will need to fill Form 49A if you are an Indian citizen, or Form 49AA if you are a foreign national or NRI. The form is available on both NSDL and UTIITSL portals.

Step 2: Fill the Application Form

• Applicant Type: Select whether you are an individual, firm, or company.
• Personal Details: Fill in your full name, date of birth, gender, father’s name (for individual applicants), and other personal information.
• Address Details: Provide both residential and office addresses.
• Aadhaar Number (optional): You can provide your Aadhaar number for linking PAN with Aadhaar, which is now mandatory for filing taxes.
• Income Details: Choose the appropriate source of income category. If you are not earning, you can select "No Income."

Be careful to ensure that all the information provided is accurate to avoid delays or rejection of your application.

Step 3: Upload Documents

You will need to upload proof of identity, address, and date of birth for individuals, or relevant registration documents for companies or entities.

• Proof of Identity: Aadhaar card, voter ID, passport, driving license, or other government-issued documents.
• Proof of Address: Utility bills, bank statements, Aadhaar card, or voter ID can serve as address proof.
• Proof of Date of Birth: Birth certificate, Aadhaar card, passport, or school leaving certificate can be used.

Ensure that scanned copies of documents are clear and meet the file size requirements of the portal.

Step 4: Payment of Fees

Once the form is filled and documents are uploaded, you will be directed to the payment gateway. The application fee is:

• For Indian Citizens: ₹93 (excluding GST) if you wish to receive your PAN card within India.
• For Foreign Applicants or Overseas Addresses: ₹864 (excluding GST).

Payment can be made using credit/debit cards, internet banking, or demand draft.

Step 5: Submit the Application

Once the payment is successful, you will be given an acknowledgment number. This number can be used to track the status of your PAN application.

Step 6: Verification and Delivery

After submission, the application will be verified by the Income Tax Department. If all details are correct and verified, the PAN card will be dispatched to your address within 15-20 working days.

Offline Application Process for PAN Card

The offline method involves submitting the application physically by visiting a PAN service center. Follow these steps:

Step 1: Download the PAN Form

Visit any of the following websites:

• NSDL: https://www.tin-nsdl.com
• UTIITSL: https://www.utiitsl.com

Download Form 49A for individuals and Indian entities, or Form 49AA for NRIs and foreign nationals.

Step 2: Fill the Form

Fill out the application form carefully. Attach two recent passport-sized photographs in the designated space.

Step 3: Attach Documents

Enclose photocopies of identity proof, address proof, and date of birth proof along with the form.

Step 4: Submit the Form and Pay the Fees

Submit the filled form along with the documents at the nearest PAN service center. You can find PAN service centers on the NSDL and UTIITSL websites. The fee structure remains the same as for online applications.

Step 5: Track the Application

After submission, you will be provided with an acknowledgment slip containing a 15-digit acknowledgment number. Use this number to track your application status.

Documents Required for PAN Application

Here’s a checklist of documents you’ll need:

For Individuals (Indian Citizens):

• Proof of Identity: Aadhaar card, voter ID, passport, driving license, etc.
• Proof of Address: Utility bill, bank statement, Aadhaar card, voter ID, etc.
• Proof of Date of Birth: Birth certificate, passport, school leaving certificate, Aadhaar card, etc.

For NRIs and Foreign Nationals:

• Proof of Identity: Copy of passport, OCI (Overseas Citizen of India) card, or PIO (Person of Indian Origin) card.
• Proof of Address: Passport, bank account statement in the country of residence, or NRE bank statement.

For Companies and Entities:

• Certificate of Incorporation
• Registration Certificate

How to Track Your PAN Card Application Status?

You can track your PAN application status using the acknowledgment number on both NSDL and UTIITSL portals:

• NSDL Status Tracking: https://tin.tin.nsdl.com/pantan/StatusTrack.html
• UTIITSL Status Tracking: https://www.trackpan.utiitsl.com/PANONLINE/#forward

Conclusion

Applying for a PAN card has become easier and more convenient with the availability of online and offline methods. Whether you are an individual or a business entity, the PAN card is a crucial document that you need to carry out most financial and legal activities in India. Make sure you follow the steps