Details Required for PAN

For Individuals & HUF

• Individual applicants should provide proof of residential address.

• If the applicant is a minor (i.e. below 18 years of age at the time of application), any of the documents as per the lists specified below of any of the parents/ guardian of such minor shall be deemed to be the proof of identity and address of the applicant.

Indian Citizens (including those located outside India):

Proof of Identity:

(i) Copy of any of the following documents bearing name of the applicant as mentioned in the application:-

a. Aadhaar Card issued by the Unique Identification Authority of India; or

b. Voter identity card; or

c. Driving License; or

d. Passport

e. Ration card having photograph of the applicant; or

f. Arm’s license; or

g. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking (in case of Transgender, Transgender certificate issued by District Magistrate); or

h. Pensioner card having photograph of the applicant; or

i. Central Government Health Scheme Card or Ex-Servicemen Contributory Health Scheme photo card.

(ii) Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer

(iii) Bank certificate in Original on letter head from the branch(along with name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant.

Note:

1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.

2. For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required is required as proof of identity, address and date of birth.

Proof of Address:

(i) Copy of any of the following documents bearing the address mentioned in the application:-

a. Aadhaar Card issued by the Unique Identification Authority of India; or

b. Voter identity card; or

c. Driving License; or

d. Passport

e. Passport of the spouse; or

f. Post office passbook having address of the applicant; or

g. Latest property tax assessment order; or

h. Domicile certificate issued by the Government; or

i. Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or

j. Property Registration Document; or

(ii) Copy of following documents of not more than three months old
a. Electricity Bill; or
b. Landline Telephone or Broadband connection bill; or
c. Water Bill; or
d. Consumer gas connection card or book or piped gas bill; or
e. Bank account statement or as per Note 2 ; or
f. Depository account statement; or
g. Credit card statement; or

(iii) Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer.

(iv) Employer certificate in original.

Note:

1. Proof of Address is required for residence address mentioned in item no. 7.

2. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address.

Proof of date of birth:

Copy of any of the following documents bearing the name, date, month and year of birth of the applicant as mentioned in the application:-

a. Aadhaar Card issued by the Unique Identification Authority of India; or

b. Voter identity card; or

c. Driving License; or

d. Passport

e. Matriculation certificate or Mark sheet of recognized board; or

f. Birth certificate issued by the municipal authority or any office authorized to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or

g. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking (in case of Transgender, Transgender certificate issued by District Magistrate); or

h. Domicile certificate issued by the Government; or

i. Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or

j. Pension payment order; or

k. Marriage certificate issued by the Registrar of Marriages; or
l. Affidavit sworn before a magistrate stating the date of birth.

For Categories other than Individuals & HUF i.e. Firm, BOI, AOP, AOP (Trust), Local Authority, Company, Limited Liability Partnership, Artificial Juridical Person

List of documents which are acceptable as proof of identity and address for applicants other than individual and HUF is as below:

1.Having office of their own in India:

a. Company: Copy of certificate of registration issued by Registrar of Companies.

b. Partnership Firm: Copy of certificate of registration issued by Registrar of firms or Copy of Partnership Deed.

c. Limited Liability Partnership: Copy of Certificate of Registration issued by the Registrar of LLPs

d. Association of Persons (Trust): Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.

e. Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person: Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.

2. Having no office of their own in India:

Company/Firms/Limited Liability Partnership/AOP (Trusts)/AOP/ BOI/Local Authority/Artificial Juridical Person:

a. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorized officials of overseas branches of Scheduled Banks registered in India.
b. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

Documents Required for Application of New PAN Card (Indian Citizen)

Additional Documents for Reprint of PAN Card or Corrections/Changes in Existing PAN Card Details

1. Proof of PAN: - Copy of PAN card / PAN allotment letter issued by ITD (if available)

2. Proof of change requested (POCR): Indicating change of name from old to new

3. Married ladies - Marriage certificate /marriage invitation card/publication of name change in official gazette/ copy of passport showing husband’s name/ certificate from a gazetted officer

4. Other than married ladies - Publication of name change in official gazette or certificate from a gazetted officer

5. Non individuals - Revised registration certificate / deed or agreement as applicable

6. Transgenders - Transgender Certificate issued by the District Magistrate

For minor corrections in core details (i.e. name, father’s name, date of birth), any proof of identity document prescribed under Rule 114(4) of Income Tax Rules 1962, indicating correct details, may be provided.

In case communication as well as other address is mentioned, submit POA for both the addresses.

For Individuals & HUF

Proof of Identity:

(i) Attestation not required -

a. Copy of passport, or

b. Copy of Person of Indian Origin (PIO) card issued by Government of India, or

c. Copy of Overseas Citizen of India (OCI) card issued by Government of India, Or

(ii) Attestation required -

Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorized officials of overseas branches of Scheduled Banks registered in India (In Prescribed Format). 

Proof of Address (Proof should contain the address mentioned in the PAN application form):

(i) Attestation not required -

a. Copy of passport, or

b. Copy of Person of Indian Origin (PIO) card issued by Government of India, or

c. Copy of Overseas Citizen of India (OCI) card issued by Government of India, Or

d. Copy of Bank account statement in the country of residence, or

e. Copy of Non-resident External (NRE) bank account statement in India, or

f. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or

g. Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address, or

h. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.

(ii) Attestation required -

Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by “Apostille” (in respect of countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorized officials of overseas branches of Scheduled Banks registered in India (In Prescribed Format).

Note:

In case Office Address (of India) is mentioned in application made by foreign citizens, then it is mandatory to provide following documents as proof for office address in addition to any of the above residence proof: I. Copy of appointment letter/contract from Indian Company and II. Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer's letter head mentioning the PAN of the employer and III. Copy of PAN card for the PAN mentioned in the employer's certificate.

For Categories other than Individuals & HUF i.e. Firm, BOI, AOP, AOP (Trust), Local Authority, Company, Limited Liability Partnership, Artificial Juridical Person

List of documents which are acceptable as proof of identity and address for applicants other than individual and HUF is as below:

Proof of Identity:

1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorized officials of overseas branches of Scheduled Banks registered in India (in prescribed format) ; or

2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

Proof of Address:

1. 1. Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorized officials of overseas branches of Scheduled Banks registered in India (in prescribed format) ; or

2. Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

Documents required for Application of New PAN Card (Other than Indian Citizen)