1. Before 31st May of the relevant Assessment Year where

• Total income of assessee or representative assessee exceeds maximum amount not chargeable to tax (refer rates of tax to check maximum amount not chargeable to tax)

2. Before end of Accounting Year

• Where total sales, turnover or gross receipts of business or profession exceed or likely to exceed Rs 500,000 during any previous year

• Charitable/religious trust

3. Before exporting or importing

• Exporter or importer who is required to obtain Import Export Code

4. Before making application for registration under respective tax laws

• Central Excise applicant

• Service Tax applicant

• Central Sales Tax or respective State / Union territory sales tax applicant

5. Assessing Officer is to allot PAN suo motu having regard to the nature of prescribed transactions to allot a PAN. Till now no such transactions prescribed.

6. Assessing Officer to allot PAN on receipt of voluntary application from the person not falling under any of the above category

1. Person who has agricultural income and is not in receipt of any other income chargeable to tax. However in case of specified transactions such person is required to furnish declaration in Form No. 61.

2. Non-resident

3. Central Government, State Government and consular offices in transactions where they are payer.

1. Income-tax / TDS / TCS Returns

2. Correspondence with tax department,

3. Tax challans,

4. Correspondence, bills, vouchers and other documents which are send by deductee of tax to deductor,

5. Documents pertaining to prescribed transactions

1. Sale & purchase of immovable property valued Rs 500,000 or more

2. Sale & purchase of motor vehicle other than two wheelers

3. Time deposits with bank or banking institution exceeding Rs 50,000

4. Any deposits exceeding Rs 50,000 with post office

5. Purchase or sale of securities contract exceeding Rs 100,000

6. Opening account with bank or banking institution
   
   PAN of father or mother or guardian can be quoted, in case minor’s account.

7. Application for installation of landline/mobile telephone connection.

8. Payment of bill exceeding Rs 25,000 to hotel and restaurants.

9. Payment in cash for purchase of bank draft, pay order to bank or banking institution aggregating of Rs 50,000 or more, during any one day,

10. Deposit of cash with bank or banking institution exceeding aggregate of Rs 50,000 or more during any one day,

11. Payment in cash in connection with travel (including fare, purchase of foreign currency from authorised person) to any foreign country of an exceeding Rs 25,000 at any one time.
    
    However foreign travel does not includes travel to neighbouring countries viz. Bangladesh, Bhutan, Maldives, Nepal, Pakistan, and Sri Lanka, places of pilgrimages viz. Saudi Arabia, on Haj Pilgrimage organised by the Central HAJ Committee and China on pilgrimage to Kailash Mansarovar organised by the Ministry of external Affairs, GOI.

12. Application to bank or other company/institution for issue of credit/debit card.

13. Payment of Rs 50,000 or more to a mutual fund for purchase of units

14. Payment of Rs 50,000 or more to a company for acquiring shares issued by it,

15. Payment of Rs 50,000 or more to a company or institution for acquiring bonds, debentures issued by them

16. Payment of Rs 50,000 or more to a RBI for acquiring bonds issued by it.

17. Payment of an life insurance premium amount aggregating Rs 50,000 or more in a year to an insurer

18. Payment to the dealer, of an amount of Rs 500,000 or more, or against bill of an amount of Rs 500,000 or more, against purchase of bullion or jewellery

• Application to made in Form No. 49A before outsourced agency namely NSDL or UTITSL.

• Application can be made physically or online.

• In case of change in any particulars submitted at the time of original application, change or correction in PAN application in "PAN Change request form" is required to be filed. For the required changes to be incorporated/updated, relevant check boxes on the left margin of the form are required to be checked.

• • "PAN Change request form" can also be used for re-print of PAN card. However, in such case no boxes should be checked.

• Physical Application

• Application should be filled in black ink only.

• Physical copy of application can be submitted at any of the TIN facilitation centre managed by NSDL or UTITSL.

• Online Application

• Where application is submitted online, signed printed copy of the acknowledgement generated online is required to be submitted within 15 days from the date of online application.

• Post online application, acknowledgment can be submitted at Income Tax PAN Services Unit National Securities Depository Limited, 3rd floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune–411045. Envelope is required to be super scribed as ‘APPLICATION FOR PAN - Acknowledgment Number’ (e.g. ‘APPLICATION FOR PAN - 881010100000097’)*.

• Other relevant points

• Application should be complete in all respect, including details of AO. In case of non-resident AO code pertaining to International Taxation Directorate should be used and in case if not specified, AO details of International Taxation Directorate, New Delhi would be assigned.

• Application (physical or online) to be accompanied by prescribed documents supporting proof of identity (POI) and proof of address (POA).

• Individual and HUF applicants can have Address for Communication as Office address. However in such case Proof of Office Address along with the Proof of residential address is to be submitted.

• In case of application by non-resident POI & POA should be attested by Indian Embassy in which applicant is located. POI & POA I should exactly match with the name and address in application.

• Non-resident applicants mentioning address of ‘Indian tax consultant’ as "care of" address must also provide original power of attorney notarized / attested by Indian Embassy/ High Commission or Consulate located in the country where applicant is located, which specifically mentions that ‘Indian tax consultant’ is authorized to accept notices from Income tax Department on behalf of the applicant.

• In case the applicant being a foreign citizen who at the time of making the application is located in India provides office address, then it is mandatory to provide following documents as POA for the office address:-

– Copy of Visa application to Indian authorities and

– Copy of Visa granted and

– Copy of appointment letter/contract from Indian Company and

– 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.

– Copy of PAN card for the PAN mentioned in the employer’s certificate.

• However if such foreign citizen (applicant) does not have any office in India, but is registered/approved by any competent authority in India, it may provide an Indian address as office address which is mentioned in certificate of registration or approval of the competent authority or the accompanying documents issued by the competent authority to such applicant or in the application made by the applicant before the competent authority.

• Documents certified by ‘Apostille’ in respect of countries which are signatories to the Hague Apostille Convention of 1961 are also accepted in place documents attested by Indian Embassy/ High Commission or Consulate.

• ‘Individual’ applicants should affix a recent colour photograph (size 3.5 cm x 2.5 cm)

• Application to be signed by the person who is authorised to sign return of income. Representative Assessee (RA) can also apply. In such a case documents pertaining to POI & POA of RA are also required to be submitted.

• Signature / Left Thumb Impression should only be within the box provided in the acknowledgment. The signature should not be on photograph.

• In case application is signed using a left hand thumb impression, it should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

• On submission of the application (both online & physical), acknowledgment containing a 15 digit acknowledge number is issued.

• Application can be tracked online or through mobile using acknowledge number.

• Application processing fees is Rs 94 (Rs.85.00 + 10.3% service tax) with Indian card delivery address and Rs 944 [(Application fee Rs.85.00 + Dispatch Charges Rs. 771.00) + 10.3% service tax] for card with foreign delivery address.

• Additional surcharge of Rs 5 / Rs 4 (plus service tax) is charged where payment is made by credit card / debit card or through Net Banking facility respectively.

• Online application (Indian address only) payment can be made by

  o demand draft or

  o cheque or

  o credit card / debit card or

  o net banking

• If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of Demand Draft.

• Demand draft / cheque shall be in favour of ‘NSDL-PAN’ and payable at Mumbai*.

• Payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention NSDLPAN on the deposit slip*.

• Applicant’s name and the acknowledgment number should be mentioned on the reverse of the demand draft / cheque.

• Persons authorised to make payment by credit card / debit card / net banking can make payment using such card or account of authorised persons only viz. any Director of the Company, Individual himself, Karta of Hindu Undivided Family (HUF), any partner of firm, authorised signatory u/s 140 in respect of application by Company/Branch/Division of a company, Individual (Sole Proprietorship) / Branch of individual business, HUF, Firm / Branch of firm, Association of Persons/Body of Individuals/ Association of Persons (Trusts)/Artificial Juridical Person as the case may be.

• However Central Government / State Government and Statutory / Autonomous Bodies cannot utilise the facility of making payment by credit card / debit card / net-banking.

• In case application is made through NSDL.
  Procedure may vary where application is made though UTITSL.

1. Every person who is in receipt of any document specified in rule 114B shall ensure after verification that PAN has been correctly quoted.

2. Every person who is in receipt of Form No 60 & 61 (except Form 60 received at the time of opening bank account) shall forward it to Commissioner of Income-tax (Central Information Branch) in two instalments.

   a. Forms received from 1st April to 30th September - latest by 31st October and

   b. Form received from 1st October and 31st March - latest by 30th April.

3. Every person deducting tax at source or collecting tax source shall quote PAN in all returns of tax deducted / collected and in certificate issued by him.

• Any person entitled to receive any sum or income or amount on which tax is deductible under Chapter XVIIB is required to furnish PAN to the deductor. If the payee fails to provide PAN to the deductor, tax would be deducted higher of:

  o The rate mentioned in the relevant provisions of the Act;

  o The rate in force;

  o Twenty percent

• Higher rate in case of non supply of PAN, may also apply to non-resident payee.

• No certificate for Nil/lower deduction of tax shall be granted u/s 197 unless application bears PAN.

• Declaration provided under section 197A without PAN would be treated as invalid leading to deduction of tax at higher rate.

• In case PAN supplied is invalid or does not belong to the deductee, it shall be deemed as if PAN has not been submitted.

• Penalty u/s 272B of Rs 10,000 may be levied in case of each default

  o Not applying or applying belatedly for allotment of PAN

  o Non quoting of PAN or

  o Fails to intimate PAN or

  o Supplies or intimate false PAN.

• Common Alphanumeric Number is allotted for both Tax deduction and/or collection.

• Application to be made within one month from the end of the month in which tax is deducted or collected.

• Allotment of TDCAN is partly outsourced.

• Persons who have been earlier allotted TAN / TCS (ten digits) are not again required to apply for TDCAN.

• Every deductor / collector can have only one TDCAN, but different branches/divisions of a deductor / collector may apply for separate TDCAN for each branch / division.

• Application for the allotment of TDCAN, to be made in Form No. 49B.

• Application can be either submitted online or through NSDL to designated AO (TDS / TCS) having jurisdiction to assess the applicant.

• Online application can be made at www.tin-nsdl.com.

• In case change in any of the particulars submitted at the time of furnishing original application, amendment application is required to be made in "Application
  for Changes or Correction in TAN Data for TAN allotted".

• Physical application

• Application should be filled in black ink.

• Physical copy of application can be submitted at any of the TIN facilitation centre.

• Online application

• Where application is submitted online, duly signed printed copy of the acknowledgement generated online is required to be submitted to NSDL within 15 days from the date of online application.

• The printed acknowledgement is required to be submitted at National Securities Depository Limited, 3rd floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune–411045. Envelope is required to be super scribed as ‘APPLICATION FOR TAN - Acknowledgment Number’ eg. ‘APPLICATION TAN - 88301020000260’

• Other

• Application should be complete in all respect, including details of AO (TDS/TCS).

• Address of the applicant has to be Indian address only.

• In case application is signed using a left hand thumb impression, it should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

• No documents are required to be attached along with TDCAN.

• On submission of the application, acknowledgment containing a 14 digit unique number is issued.

• Application can be tracked online or through mobile using unique number.

• Rs.60.00 (Rs.55.00 application charge + 10.3% Service Tax) is charged towards processing of the application.

• Additional surcharge of Rs 5 / Rs 4 (plus service tax) is charged where payment is made by credit card / debit card or through Net Banking facility respectively.

• Online application payment can be made by:

  o demand draft or

  o cheque or

  o credit card / debit card or

  o net banking

• Demand draft / cheque shall be in favour of ‘NSDL-TIN’ and payable at Mumbai.

• Payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention TANNSDL on the deposit slip.

• Applicant’s name and the acknowledgment number should be mentioned on the reverse of the demand draft / cheque.

• Persons authorised to make payment by credit card / debit card / net banking can make payment using such card or account of authorised persons only viz. any Director of the Company, Individual himself, Karta of Hindu Undivided Family (HUF), any partner of firm, authorised signatory u/s 140 in respect of application by Company/Branch/Division of a company, Individual (Sole Proprietorship) / Branch of individual business, HUF, Firm / Branch of firm, Association of Persons/Body of Individuals/ Association of Persons (Trusts)/Artificial Juridical Person as the case may be.

• However Central Government / State Government and Statutory / Autonomous Bodies cannot utilise the facility of making payment by credit card / debit card / net-banking.

TDCAN to be quoted in all

• Challans,

• TDS/TCS certificates,

• Return or statements of TDS/TCS,

• All such other documents pertaining to such transactions as may be prescribed

Penalty u/s 272BB of Rs 10,000 may be levied in case of each default of:

• Not applying or applying belatedly for allotment TDCAN,

• Non quoting of TDCAN, or

• Quoting TDCAN which person believes to be incorrect.