Pan Tan Service Tax Interview Questions & Answers

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Pan Tan Service Tax Interview Questions & Answers

Looking for a bright career in Pan Tan Service Tax? Worried about what type of interviews Question will be asked in the interviews. Don’t worry we have provided all levels of Pan Tan Service Tax interview question and answers on our Wisdomjobs site page. PAN stands for Permanent Account N umber (PAN) , TAN stands for Tax Deduction and Collection Account Number. If you are familiar with the Pan Tan Service Tax and also with its advanced concepts then there are many leading companies that offer various job roles? One must work hard to clear these kinds of interviews. Below are some frequently asked Pan Tan Service Tax job interview questions and also, we have provided you with the various Pan Tan Service Tax job roles which will make you feel better to face the interview.

Pan Tan Service Tax Interview Questions

Pan Tan Service Tax Interview Questions
    1. Question 1. What Is Tan?

      Answer :

      TAN i.e. Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting tax at source or collecting tax at source. It is compulsory to quote TAN in TDS/TCS return (including any e-TDS/TCS return), any TDS/TCS payment challan, TDS/TCS certificates, Annual Information Return and other documents as may be prescribed.

    2. Question 2. Who Must Apply For Tan?

      Answer :

      Every person liable to deduct tax at source or collect tax at source is required to obtain TAN. However, a person required to deduct tax under section 194IA (*) can use PAN in place of TAN as such person is not required to obtain TAN.

      (*) Section 194IA provides for deduction of tax at source from payment on transfer of certain immovable property other than agricultural land.

    3. Question 3. Why Is It Necessary To Have Tan?

      Answer :

      As per section 203A of the Income-tax Act, 1961, every person who deducts or collects tax at source has to apply for the allotment of TAN. Section 203A also makes it mandatory to quote TAN in TDS/TCS return (including any e-TDS/TCS return), any TDS/TCS payment challan, TDS/TCS certificates and other documents as may be prescribed. As per section 272BB, failure to apply for TAN or not quoting the TAN in the specified documents attracts a penalty of Rs. 10,000/-.

    4. Question 4. How To Apply For Tan?

      Answer :

      There are two modes for applying for TAN: (1) Online mode and (ii) Offline mode, they are as follows:

      OFFLINE:An application for allotment of TAN is to be filed in Form 49B in duplicate and submitted to any TIN Facilitation Centres (TIN-FC).

      In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of Tax Deduction Account Number may be made in Form No. INC-7 specified under sub-section (1) of section 7 of the said Act for incorporation of the company.

      ONLINE:Online application for TAN can be made from the NSDL-TIN website.

    5. Question 5. Who Will Allot Tan?

      Answer :

      TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres (TIN-FC) managed by NSDL. NSDL will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS.

    6. Question 6. Can An Online Application Be Made For Allotment Of Tan?

      Answer :

      Yes.

    7. Question 7. Can An Application For Tan Be Made On A Plain Paper?

      Answer :

      No. TAN Application can be made only on Form 49B. The application form can be downloaded from the website of the Income Tax Department or NSDL obtained from any other source. The application is also available at TIN Facilitation Centres.

    8. Question 8. Can Form 49b Be Filled On A Typewriter?

      Answer :

      Yes. But typing should be in capital letters with good impression.

    9. Question 9. What Are The Documents That Need To Accompany The Tan Application?

      Answer :

      No documents are required to be accompanied with Form 49B i.e. the application for allotment of TAN. However, where the application is being made online, the acknowledgment which is generated after online filling up the form will be required to be forwarded to NSDL.

    10. Question 10. What If Incomplete Form 49b Is Submitted?

      Answer :

      The TIN Facilitation Centre will assist the applicant to correctly fill up Form 49B but incomplete or deficient application will not be accepted.

    11. Question 11. What Is The Fee For Filing Application For Tan?

      Answer :

      Currently the fee for filing the TAN application is Rs.55/- + service tax as applicable (the application fees may change from time to time).

    12. Question 12. How Will The New Tan Be Intimated To The Deductor?

      Answer :

      NSDL will ensure intimation of new TAN at the address indicated in the Form 49B

    13. Question 13. How Can A Deductor Know His Tan If He Has An Old Tan, Or If He Has Earlier Applied For Tan But Hasn't Got Tan?

      Answer :

      TIN Facilitation Centres will help the deductors in ascertaining their correct TAN from the database. TAN can also be verified from the information on the website of Income Tax Department.

    14. Question 14. Is It Necessary To Apply For Different Tan If A Deductor Has To Deduct Tax From Different Types Of Payments Like Salary, Interest, Dividend, Commission, Etc.?

      Answer :

      No. TAN once allotted can be used for all type of deductions. It can also be used in case tax is being collected at source.

    15. Question 15. Is A Separate Tan Required To Be Obtained For The Purpose Of Tax Collection At Source?

      Answer :

      In case a TAN has already been allotted for the purpose of tax deduction at source (TDS), then no separate application needs to be made for obtaining separate TAN for the purpose of tax collection at source (TCS). The same number can be quoted in all returns, challans and certificates for TCS. However, if no TAN has been allotted, a duly filled in Form 49B, along with the application fees is to be submitted at any TIN-FC.

    16. Question 16. Should Government Deductors Apply For Tan?

      Answer :

      Yes

    17. Question 17. In Case Of Multiple Ddos, Should All Of Them Apply For Tan?

      Answer :

      Yes. In such a case, the name of the Division, name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.

    18. Question 18. Can Branches Of Companies/banks Have Separate Tans?

      Answer :

      Yes. In such a case, the name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN

    19. Question 19. Can An E-tds Return Be Filed Without Tan Or In Case Tan Has Not Been Alloted?

      Answer :

      Quoting of TAN is mandatory in TDS and TCS returns, whether filed in paper or electronic format. The returns, whether in paper or electronic format, will not be received in case TAN is not quoted.

    20. Question 20. What Is Duplicate Tan?

      Answer :

      Duplicate TAN is a TAN which has been inadvertently obtained by a same person who is responsible for deducting/collecting tax and who already has a TAN allotted to him earlier. In other words, more than one TAN issued to a person is called duplicate TAN. It is illegal to possess or use more than one TAN. Different branches/divisions of an entity may, however, have separate TAN.

    21. Question 21. In Case Duplicate Tan Has Been Allotted, Which Tan Should Be Used?

      Answer :

      In case duplicate TAN(s) have been allotted to a person, then the TAN which has been used regularly should be used. The other TAN(s) should be surrendered for cancellation by using "Form for Changes or Correction in TAN" which can be downloaded from the website of NSDL

    22. Question 22. What Do We Have To Do If We Have Been Allotted A Duplicate Tan By Oversight?

      Answer :

      In case duplicate TAN has been allotted, an application should be made for cancellation of the TAN which has not been used. Application for cancellation of TAN is to be made in the "Form for Changes or Correction in TAN" which can be downloaded from the website of NSDL  or obtained from any other source. The application is also available at TIN Facilitation Centres.

    23. Question 23. Can We Quote Permanent Account Number (pan) In Place Of Tan?

      Answer :

      No. PAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN are allotted are different. TAN is a unique identification number which is allotted to persons who are required to deduct tax at source or collect tax at source.

    24. Question 24. How Can Any Change In Address Or Details On The Basis Of Which Tan Was Allotted Be Rectified?

      Answer :

      If there is any change in the data provided in the application for allotment of TIN (i.e. data provide at the time of allotment of TAN), then such change is to be communicated to the Income Tax Department by intimating the change in , the "Form for Change or Correction in TAN data". Duly filed form should be submitted to the TIN Facilitation Centres 

    25. Question 25. What Is Pan?

      Answer :

      PAN stands for Permanent Account Number. PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department. PAN is issued in the form of a laminated plastic card (commonly known as PAN card).

    26. Question 26. What Is The Utility Of Pan?

      Answer :

      PAN enables the department to link all transactions of the assessee with the department. These transactions include tax payments, TDS/TCS credits, returns of income, specified transactions, correspondence and so on. It facilitates easy retrieval of information of assessee and matching of various investments, borrowings and other business activities of assessee.

    27. Question 27. What Are The Benefits Of Obtaining A Permanent Account Number [pan] And Pan Card?

      Answer :

      A Permanent Account Number has been made compulsory for every transaction with the Income-tax Department. It is also mandatory for numerous other financial transactions such as opening of bank accounts, in bank account, deposit of cash in bank account, opening of Demat account, transaction of immovable properties, dealing in securities, etc. A PAN card is a valuable means of photo identification accepted by all Government and non-Government institutions in the country.

    28. Question 28. How Pan Is Formed And How It Gets Its Unique Identity?

      Answer :

      PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department. The formation of PAN is discussed below :

      Out of the first five characters, the first three characters represent the alphabetic series running from AAA to ZZZ. (E.g. ALWPG5809L).

      The fourth character of PAN represents the status of the PAN holder (E.g. ALWPG5809L). "A" stands for Association of Persons (AOP)

      "A" stands for Association of Persons (AoP)

      "B" stands for Body of Individuals (BOI)

      "C" stands for Company

      "E" stands for Limited Liability Partnership

      "F" stands for Firm

      "G" stands for Government Agency

      "H" stands for Hindu Undivided Family (HUF) 

      "J" stands for Artificial Juridical Person

      "L" stands for Local Authority

      "P" stands for Individual 

      "T" stands for Trust

      Fifth character of PAN represents the first character of the PAN holder's last name/surname in case of an individual. In case of non-individual PAN holders fifth character represents the first character of PAN holder's name (E.g. ALWPG5809L)

      Next four characters are sequential numbers running from 0001 to 9999 (E.g. ALWPG5809L).

      Last character, i.e., the tenth character is an alphabetic check digit (E.g. ALWPG5809L).

    29. Question 29. The Combination Of All The Above Items Gives The Pan Its Unique Identity. Who Has To Obtain Pan?

      Answer :

      PAN is to be obtained by following persons:

      • Every person if his total income or the total income of any other person in respect of which he is assessable during the previous year exceeds the maximum amount which is not chargeable to tax.
      • A charitable trust who is required to furnish return under Section 139(4A)
      • Every person who is carrying on any business or profession whose total sale, turnover, or gross receipts are or is likely to exceed five lakh rupees in any previous year
      • Every importer/exporter who is required to obtain Import Export code
      • Every person who is entitled to receive any sum/income after deduction of tax at source
      • Any person who is liable to pay excise duty or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and an authorized agent of such person
      • Persons who issue invoices under Rule 57AE requiring registration under Central Excise Rules, 1944
      • A person who is liable to pay the service tax and his agent
      • Persons registered under the Central Sales Tax Act or the general sales tax law of the relevant state or union territory
      • Every person who intends to enter into specified financial transactions in which quoting of PAN is mandatory
      • A person not covered in any of the above can voluntarily apply for PAN. 

    30. Question 30. What Are The Specified Financial Transactions In Which Quoting Of Pan Is Mandatory?

      Answer :

      As per rule 114B, following are the transactions in which quoting of PAN is mandatory by every person except the Central Government, the State Governments and the Consular Offices:

      • Sale or purchase of a motor vehicle or vehicle other than two wheeled vehicles. 
      • Opening an account [other than a time-deposit referred at point No. 12 and a Basic Savings Bank Deposit Account] with a banking company or a co-operative bank
      • Making an application for issue of a credit or debit card.
      • Opening of a demat account with a depository, participant, custodian of securities or any other person with SEBI
      • Payment in cash of an amount exceeding Rs. 50,000 to a hotel or restaurant against bill at any one time.
      • Payment in cash of an amount exceeding Rs. 50,000 in connection with travel to any foreign country or payment for purchase of any foreign currency at any one time.
      • Payment of an amount exceeding Rs. 50,000 to a Mutual Fund for purchase of its units
      • Payment of an amount exceeding Rs. 50,000 to a company or an institution for acquiring debentures or bonds issued by it.
      • Payment of an amount exceeding Rs. 50,000 to the Reserve Bank of India for acquiring bonds issued by it.

      Deposit with a banking company or a co-operative bank:-

      • Cash exceeding Rs. 50,000 during any one day; or
      • Cash deposit of aggregating to more than Rs. 2,50,000 during the period 09th November, 2016 to 30th December, 2016
      • Payment in cash for an amount exceeding Rs. 50,000 during any one day for purchase of bank drafts or pay orders or banker's cheques from a banking company or a co-operative bank.
      • A time deposit of amount exceeding Rs. 50,000 or aggregating to more than Rs. 5 lakh during a financial year with -
      • a banking company or a co-operative bank
      • a Post Office;
      • a Nidhi referred to in section 406 of the Companies Act, 2013 or
      • a non-banking financial company
      • Payment in cash or by way of a bank draft or pay order or banker's cheque of an amount aggregating to more than Rs. 50,000 in a financial year. for one or more pre-paid payment instruments, as defined in the policy guidelines for issuance and operation of pre-paid payment instruments issued by Reserve Bank of India under section 18 of the Payment and Settlement Systems Act, 2007 to a banking company or a co-operative bank or to any other company or institution.
      • Payment of an amount aggregating to more than Rs. 50,000 in a financial year as life insurance premium to an insurer
      • A contract for sale or purchase of securities (other than shares) for amount exceeding Rs. 1 lakh per transaction
      • Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange for amount exceeding Rs. 1 lakh per transaction.
      • Sale or purchase of any immovable property for an amount exceeding Rs. 10 lakh or valued by stamp valuation authority referred to in section 50C of the Act at an amount exceeding ten lakh rupees.
      • Sale or purchase of goods or services of any nature other than those specified above for an amount exceeding Rs. 2 lakh per transaction.

      NOTE:

      • Minor person can quote PAN of his father or mother or guardian provided he does not have any income chargeable to income-tax.
      • Any person, who does not have PAN and enters into any of above transaction, can make a declaration in Form No.60.
      • Declaration in Form No.60 is required to be made on or before 30th June, 2017.
      • Quoting of PAN is not required by a non-resident in a transaction referred at point No. 3 or 5 or 6 or 9 or 11 or 13 or 18.

    31. Question 31. How Does Income Tax Department Ensure That Pan Is Quoted On Transactions In Which Quoting Of Pan Is Mandatory?

      Answer :

      It is statutory responsibility of a person receiving document relating to economic or financial transactions notified by the Central Board of Direct Taxes (CBDT) to ensure that PAN has been duly quoted in the documents in which quoting of PAN is mandatory. Thus, the receiver of these documents will ensure that PAN is quoted in the respective document. E.g. PAN is necessary to open a bank account and hence the Bank will ensure that the applicant has quoted his PAN at the time of applying for bank account.

    32. Question 32. Can I File My Return Of Income Without Quoting Pan?

      Answer :

      It is mandatory to quote PAN on the return of income. Apart from return of income, PAN is also to be quoted in all challans for making payment of tax, correspondence with the Income Tax Department, etc.

    33. Question 33. How To Apply For Pan?

      Answer :

      PAN application can be filled up in the following forms -

      • Form 49A (for Indian Citizens)
      • Form 49AA (for Foreign Citizens)

      PAN application can be made either online through NSDL website www.tin-nsdl.com (Click here to apply for PAN online) or UTIITSL website (Click here to apply through UTIITSL) or through any of the NSDL TIN-Facilitation Centres/ PAN Centres (Click here to select the nearest TIN – Facilitation Centers/ PAN centres where PAN application may be submitted).

      In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of a Permanent Account Number is to be made in Form No. SPICE-INC-32 specified under sub-section (1) of section 7 of the said Act for incorporation of the company. (Application for TAN is also to be made through SPICE-INC-32)

      Note: w.e.f. 01-07-2017, every person who is eligible to obtain Aadhaar number shall quote Aadhaar number in the PAN application form.

    34. Question 34. How To Link Aadhaar Number With Pan If There Is Mismatch In Name Of Taxpayer?

      Answer :

      Taxpayer can link their Aadhaar no. with PAN even if there is mismatch in name of taxpayer as appeared in Aadhaar and PAN. There is no need to login or be registered on E-filing website.

      In case of any minor mismatch in Aadhaar card name provided by taxpayer as compared to the actual data in Aadhaar card, One Time Password (Aadhaar OTP) will be sent to the mobile number registered with Aadhaar number. Taxpayers should ensure that the date of birth and gender in PAN and Aadhaar card are exactly the same. However, in cases where Aadhaar name is completely different from name in PAN, Aadhaar will not be linked and taxpayer will be required to change the name in either Aadhaar data or in PAN database

      Steps to link Aadhaar with PAN in case of name mismatch:-

      1. Go to E-filing website,
      2. Click on "Link Aadhaar" under services column.
      3. Enter "PAN', Aadhaar Number, Name as per Aadhaar and Captcha Code and click on 'Link Aadhaar".
      4. After submitting these details, a success message is displayed confirming the linking of Aadhaar number with PAN. A confirmation email is also sent to the registered email id of the person.

      Note:-

      • Please ensure that the date of birth, Gender and Aadhaar number is per Aadhaar details.
      • If date of Birth and Gender fully match and Name as per Aadhaar is not exactly matching then user has to additionally provide Aadhaar OTP to proceed with partial Name Matching.
      • If Your Aadhaar is already linked with PAN with Same name and want to verify the correctness, the alert message will be displayed on to the screen "Your PAN is already linked to the Aadhaar  Number"

    35. Question 35. How To Link Aadhaar Number With Pan Using E-filing Portal?

      Answer :

      Taxpayer is required to login on e-Filing portal using his registered username and password. After login, he will get the “link Aadhaar” option under his ‘Profile Settings’.

      Aadhaar number will be linked with PAN if name of taxpayer is identical to Aadhaar and PAN.

    36. Question 36. How To Link Aadhaar Number With Pan Using Sms Facility?

      Answer :

      Taxpayer who wants to link their Aadhaar number with PAN is required to send SMS to 567678 or 56161 in following format:

      UIDPAN

      Example of SMS to 567678 or 56161:

      UIDPAN 111122223333 AAAPA9999Q

      Aadhaar number will be linked with PAN if name of taxpayer is identical to Aadhaar and PAN.

    37. Question 37. How To Link Aadhaar Number With Pan?

      Answer :

      Aadhaar number can be linked with PAN by any of the two ways:

      • Using SMS facility
      • Using facility on e-Filing portal 

    38. Question 38. Are There Any Charges To Be Paid For Obtaining The Pan?

      Answer :

      The applicant has to pay a fee of Rs. 93 + Service Tax as applicable, per PAN application. In case, the PAN card is to be dispatched outside India then the fee for processing PAN application is Rs. 864 (Rs. 93 application fees and Rs. 771 dispatch charges)/- will have to be paid by applicant.(plus service tax as applicable).

    39. Question 39. Is There Any Tatkal Facility For Allotment Of Pan?

      Answer :

      No

    40. Question 40. Can An Application For Pan Be Made On Plain Paper?

      Answer :

      Application for PAN cannot be made on plain paper. The application for PAN is to be made in the prescribed form i.e. Form 49A/49AA as the case may be. Form 49A is to be used by Indian Citizen/Indian Companies/Entities incorporated in India/Unincorporated entities formed in India and Form 49AA is to be used by individual not being a citizen of India/Entities incorporated outside India/Unincorporated entities formed outside India).

      In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of a Permanent Account Number is to be made in SPICE-INC-32 specified under sub-section (1) of section 7 of the said Act for incorporation of the company.

    41. Question 41. What If I Submit Incomplete Pan Application I.e. Form 49a/49aa?

      Answer :

      IT PAN Service Centers or TIN Facilitation Centers shall not receive any incomplete and deficient PAN application. However, these centers will assist applicants to correctly fill up form 49A/49AA (as the case may be).

    42. Question 42. Is It Necessary To Fill The Pan Application Form I.e. Form 49a/49aa In Block Letters?

      Answer :

      Yes, Form 49A/49AA (as the case may by) should be filled legibly in BLOCK LETTERS and preferably in black ink. It should also be noted that, each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.

    43. Question 43. What Documents And Information Have To Be Submitted Along With The Pan Application In Form 49a/49aa?

      Answer :

      The documents required to be submitted with the PAN application are specified in Rule 114 of the Income-tax Rules. The details of the documents required are also provided in the application form. Individual applicants have to provide document pertaining to proof of identity, proof of address and proof of date of birth. The name of the applicant as mentioned in application form and the name appearing in the documents submitted along with the application should match exactly.

      Individual applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided on the form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

    44. Question 44. What Documents Will Serve As Proof Of Identity In Case Of Individual/huf (hindu Undivided Family) Applicants?

      Answer :

      Any of the following document will serve as proof of identity in case of individual applicants being Indian citizens (including those located outside India) : 

      Copy of following :

      • Aadhaar Card issued by the Unique Identification Authority of India; or
      • Elector's photo identity card; or
      • Driving License; or
      • Passport; or
      • Ration card having photograph of the applicant; or
      • Arm's license; or
      • Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or
      • Pensioner card having photograph of the applicant; or
      • Central Government Health Service Scheme Card or Ex-Servicemen Contributory Health Scheme photo card
      • Certificate of identity in original signed by a Member of Parliament or Member of Legislative Assembly or
      • Municipal Councilor or a Gazetted officer, as the case may be; or
      • Bank certificate in Original on letter head from the branch (alongwith name and stamp of the issuingofficer)containing duly attested photograph and bank account number of the applicant.
      • 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 as proof of identity. 
      • In case of Minor, any of the above mentioned documents of any of parents/guardians of such minor shall be deemed to be the relevant proof of identity for the minor applicant.

    45. Question 45. What Documents Will Serve As Proof Of Address In Case Of Individual/huf Applicants?

      Answer :

      Copy of any of the following document will serve as proof of address in case of individual applicants being Indian citizens (including those located outside India) :

      Copy of following :

      • Aadhaar Card issued by the Unique Identification Authority of India; or
      • Elector's photo identity card; or
      • Driving License; or
      • Passport; or
      • Passport of the spouse; or
      • Post office passbook having address of the applicant; or
      • Latest property tax assessment order; or
      • Domicile certificate issued by the Government; or
      • Allotment letter of accommodation issued by Central or State Government of not more than three years old; or
      • Property Registration Document; or
      • Copy of following documents of not more than three months old
      • Electricity Bill; or
      • Landline Telephone or Broadband connection bill; or
      • Water Bill; or
      • Consumer gas connection card or book or piped gas bill; or
      • Bank account statement or as per Note given below ; or
      • Depository account statement; or
      • Credit card statement; or
      • Note : 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.
      • Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be.
      • Employer certificate in original.
      • 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 as proof of address. 
      • In case of Minor, any of the above mentioned documents of any of parents/guardians of such minor shall be deemed to be the relevant proof of address for the minor applicant.

    46. Question 46. What Documents Will Serve As Proof Of Date Of Birth In Case Of Individual Applicants?

      Answer :

      Copy of any of the following document will serve as proof of date of birth in case of individual applicants being Indian citizens (including those located outside India) :

      • Birth Certificate issued by the Municipal Authority or any office authorized to issue Birth and Death Certificate by the Registrar of Birth and Death or the Indian Consulate as defined in clause (d) of sub-section (1) of session 2 of the Citizenship Act, 1955 (57 of 1955); or
      • Pension payment order; or
      • Marriage certificate issued by Registrar of Marriages; or
      • Matriculation Certificate; or
      • Passport; or
      • Driving License; or
      • Domicile Certificate issued by the Government; or
      • Affidavit sworn before a magistrate stating the date of birth

    47. Question 47. What Documents Will Serve As Proof Of Identity In Case Of Individuals Not Being A Citizen Of India?

      Answer :

      Copy of following will serve as proof of identity in case of individuals not being a citizen of India :

      • Copy of passport, or
      • Copy of Person of Indian Origin (PIO) card issued by Government of India, or
      • Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
      • 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 Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.

    48. Question 48. What Documents Will Serve As Proof Of Address In Case Of Individuals Not Being A Citizen Of India?

      Answer :

      Copy of following will serve as proof of address in case of individuals not being a citizen of India:

      • Copy of Passport, or
      • Copy of Person of Indian Origin (PIO) card issued by Government of India, or
      • Copy of Overseas Citizen of India (OCI) card issued by Government of India, or
      • Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of the countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India, or
      • Copy of Bank account statement in the country of residence, or
      • Copy of Non-resident External (NRE) bank account statement in India, or
      • Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities, or
      • Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address, or
      • Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.

    49. Question 49. What Documents Will Serve As The Relevant Proofs In Case Of Applicants Being Entities Incorporated Outside India/unincorporated Entities Formed Outside India?

      Answer :

      Copy of following will serve as relevant proof in case of applicant being entities incorporated outside India/Unincorporated entities formed outside India :

      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 Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India

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

    50. Question 50. Is It Mandatory To Provide The Assessing Officer Code In Form 49a/49aa?

      Answer :

      Yes, it mandatory to provide the Assessing Officer (AO) Code in Form 49A/49AA. AO Code (i.e. Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must be filled up by the applicant. These details can be obtained from the Income Tax Office

    51. Question 51. Should Married Female Provide Father’s Name?

      Answer :

      While providing the full name, applicant should provide father’s name and hence, married female should provide father’s name and not husband’s name. 

    52. Question 52. Who Can Apply On Behalf Of Non-resident, Minor, Lunatic, Idiot, And Court Of Wards?

      Answer :

      Section 160 of Income-tax Act, 1961 provides that a non-resident, minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee.

      In such cases,

      • In the application for PAN, details of the non-resident, minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided.
      • Details of representative assessee have to be provided in item 14 of the application for PAN.
      • Proof of Identity and Proof of address is also required for representative assessee.

    53. Question 53. Who Has To Sign The Pan Application I.e. Form 49a/49aa?

      Answer :

      Application in Form 49A/49AA must be signed (left thumb impression in case of persons unable to sing) by :

      • The applicant; or
      • Karta in case of HUF; or
      • Director of a Company; or
      • Authorised Signaturee in case of Association of Persons, Body of Individuals, Local Authority and Artificial Juridical Person; or
      • Partner in case of Firm/LLP; or
      • Trustee; or
      • Representative Assessee in case of Minor/deceased/idiot/lunatic/mentally retarded.

    54. Question 54. How To Sign The Pan Application I.e. Form 49a/49aa?

      Answer :

      The applicant has to provide signature at three places in form 49A/49AA. If the applicant cannot sign, then the Left Hand Thumb impression of the applicant should be affixed at the place meant for signatures and should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

      Three signature/thumb impressing are to be provided as follows:

      One signature / left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on form.

      One signature /left hand thumb impression should be provided within the box provided on the right side of the form. The signature /thumb impression should not be on the photograph affixed on right side of the form.

      One signature /left hand thumb impression should be provided at the end of the form in the declaration part. Signature /left hand thumb should be within the box provided for signature /left hand thumb.

      Applications not signed in the given manner and in the space provided for signature are liable to be rejected.

    55. Question 55. After Making The Pan Application How Can I Check The Status Of My Pan Application?

      Answer :

      After applying for PAN, one can check the status of his application by using the track status facility available at web sites of Income Tax Department or UTIITSL or NSDL

    56. Question 56. Is It Mandatory To File Return Of Income After Getting Pan?

      Answer :

      Return is to be filed only if you are liable to file return of income under section 139.

    57. Question 57. If My Pan Card Is Lost Then What To Do?

      Answer :

      If the PAN card is lost then you can apply for duplicate PAN card by submitting the Form for "Request for New PAN Card or/ and Changes or Correction in PAN Data" and a copy of FIR may be submitted along with the form.

      If the PAN card is lost and you don't remember your PAN, then in such a case, you can know you PAN by using the facility of "Know Your PAN" provided by the Income Tax Department. This facility can be availed of from the website of Income Tax Department.

      You can know your PAN online by providing the core details like Name, Father's Name and Date of Birth. After knowing the PAN you can apply for duplicate PAN card by submitting the "Request For New PAN Card Or/ And Changes Or Correction in PAN Data".

    58. Question 58. What Is The Validity Of Pan?

      Answer :

      PAN obtained once is valid for life-time of the PAN-holder throughout India. It is not affected by change of address or change of Assessing Officer etc. However, any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income Tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”.

    59. Question 59. Should I Intimate The Income Tax Department If There Is Any Change In The Details Provided At The Time Of Allotment Of Pan?

      Answer :

      Any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income-tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”. 

    60. Question 60. What Is The Penalty For Not Complying With The Provisions Relating To Pan?

      Answer :

       Section 272B provides for penalty in case of default by the taxpayer in complying with the provisions relating to PAN, i.e., not obtaining PAN, even tough he is liable to obtain PAN or knowingly quoting incorrect PAN in any prescribed document in which PAN is to be quoted or intimating incorrect PAN to the person deducing tax or person collecting tax. Penalty of Rs. 10,000 under section 272B can be levied.

    61. Question 61. Can A Person Hold More Than One Pan?

      Answer :

      A person cannot hold more than one PAN. If a PAN is allotted to a person, then he cannot apply for obtaining another PAN. A penalty of Rs. 10,000/- is liable to be imposed under Section 272B of the Income-tax Act, 1961 for having more than one PAN. If a person has been allotted more than one PAN then he should immediately surrender the additional PAN card(s).

      By mistake I have been using different PANs for different purposes like one for my demat account and another for filing my Income-tax return and payment of taxes.

    62. Question 62. How Do I Set This Right?

      Answer :

      It is advisable to retain only one PAN, preferably the one used for Income-tax purpose and surrender the other number immediately. The institutions where the latter number has been quoted should be informed of the correct PAN.

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