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New pan application form 49A 49AA Notifiied- Documents required to apply PAN card Modified ,New Performa for ID Address Proof

CBDT has amended the rules regarding application of new pan card . New List of documents required to apply new pan or amend pan card has ...
CBDT has amended the rules regarding application of new pan card . New List of documents required to apply new pan or amend pan card has been notified . Aadhar card has also been added as ID as well as residential address proof for PAN application purpose. Further new pan application form 49A and 49AA has also been notified.

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES

Notification
New Delhi, the 23rd day of December, 2013

S.O. 3794 (E)- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income –tax (19th Amendment) Rules, 2013.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,-

(i) in rule 114, for sub- rule (4), the following sub-rules shall be substituted, namely:-

“(4) The application, referred to in sub-rule (1) in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:




TABLE
Sl. No.
Applicant
Form
Documents as proof of identity, address and date of birth
(1)
(2)
(3)
(4)
1.
Individual who is a citizen of India
49A
(A) Proof of identity-(i)Copy of,(a) elector’s photo identity card ; or(b) ration card having photograph of the applicant; or(c) passport; or
(d) driving licence; or
(e) arm’s license;or
(f) AADHAR Card issued by the Unique Identification Authority of India; or
(g) photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking; or
(h) Pensioner Card having photograph of the applicant; or
(i) Central Government Health Scheme Card or Ex-servicemen Contributory Heath Scheme photo card; or
(ii) certificate of identity in original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or
(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: In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity.
(B)Proof of address-
(i)copy of the 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 1; or
(f) depository account statement ; or
(g) credit card statement; or
(ii) copy of,
(a) post office pass book having address of the applicant; or
(b) passport; or
(c) passport of the spouse; or
(d)elector’s photo identity card; or
(e) latest property tax assessment order; or
(f) driving licence; or
(g) domicile certificate issued by the Government; or
(h) AADHAR Card issued by the Unique Identification Authority of India; or
(p) allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or
(q) property registration document; or
(iii) c ertificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or
(iv) employer certificate in original.
Note 1. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External bank account statements shall be the proof of address.
Note 2: In case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address.
(C) Proof of date of birth
copy of,
(a) birth certificate issued by the Municipal Authority or any office authorised 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
(b) pension payment order; or
(c) marriage certificate issued by Registrar of Marriages; or
(d) matriculation certificate; or
(e) passport; or
(f) driving licence; or
(g) domicile certificate issued by the Government; or
(h) affidavit sworn before a magistrate stating the date of birth.
2.
Hindu Undivided Family
49A
(a) An affidavit by the karta of the Hindu Undivided Family stating the name, father’s name and address of all the coparceners on the date of application; and(b) copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth.
3.
Company registered in India
49A
Copy of Certificate of Registration issued by the Registrar of Companies.
4.
Firm (including Limited Liability Partnership) formed or registered in India
49A
(a) Copy of Certificate of Registration issued by the Registrar of Firms/Limited Liability Partnerships; or(b) copy of Partnership Deed.
5.
Association of persons (Trusts) formed or registered in India
49A
(a) Copy of trust deed; or(b) copy of Certificate of Registration Number issued by Charity Commissioner.
6.
Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person formed or registered in India
49A
(a) Copy of Agreement; or(b) copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative Society or any other Competent Authority; or(c) any other document originating from any Central Government or State Government Department establishing Identity and address of such person.
7.
Individuals not being a citizen of India
49AA
(i) Proof of identity :-(a) copy of Passport; or(b) copy of person of Indian Origin card issued by the Government of India; or(c) copy of Overseas Citizenship of India Card issued by Government of India; or(d) 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 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.
(ii) Proof of address:-
(a) copy of Passport; or
(b) copy of person of Indian Origin card issued by the Government of India; or
(c) copy of Overseas Citizenship of India Card issued by Government of India; or
(d) 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 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
(e) copy of bank account statement in the country of residence; or
(f) copy of Non-resident External bank account statement in India; or
(g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or
(h) copy of the registration certificate issued by the Foreigner’s Registration Office showing Indian address; or
(i) copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer.
8.
LLP registered outside India
49AA
(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille”(in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
9.
Company registered outside India
49AA
(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille”(in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
10.
Firm formed or registered outside India
49AA
(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille”(in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
11.
Association of persons (Trusts) formed outside India
49AA
(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille”(in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
12.
Association of persons (other than Trusts) or body of individuals or local authority or person formed or any other entity (by whatever name called) registered outside India
49AA
(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille”(in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.]


(5) The Director-General of Income-tax (Systems) shall specify the procedure and manner for the verification of documents filed along with the application in sub-rule (4) above, the formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number.”

(ii) in Appendix II, for Form No.49A and Form No.49AA, the following Forms shall be substituted, namely:-

Annexure -A

(Certificate to be used by a Member of Parliament/Member of Legislative Assembly/Municipal Councillor or
Gazetted Officer under sub-rule (4) of rule 114 of the Income-tax Rules, 1962)



(Affix same photograph as affixed on PAN application form


(To be attested by issuing authority with his/her signature & rubber stamp appearing half on the photograph and half on the certificate)




I hereby certify that I know Sh./Smt/Kum… ………………………………. son/daughter of …… ………………………...and his/her personal particulars as given below are correct to the best of my knowledge and belief. I recommend issue of PAN card by the
Income-tax Departmento him/her.

Name

Father’s Name
(even in case of married ladies fathers name is to be provided)

Datof Birth

Residence Address
(if applicant has resided at more than one place during last one year then all such address with dates should be mentioned)

Office Address

Previous Name (in case of changein
name)






Details of issuer of certificate





Office address with location

Office Seal

Date : Place:


(Signature) Full Name: Designation:
Department/Organisation/Constituency: Identity card No:
(Enclose a photocopy of I-card)
Telephone: Mobile:


Annexure -B
(Certificate to be used by the Employer on the letter head of the organisation/institution under sub-rule (4) of rule 114 of the Income-tax Rules, 1962)



(Affix same photograph as affixed on PAN application form)

(To be attested by issuing authority with his/her signature & rubber stamp appearing half on the photograph and half on the certificate)



It is hereby certified that Sh./Smt/Kum… ………………………………. son/daughter of …… ………………………... is employed  with us since ……. . He/She is presently working at the following address of the organisation:-

Office Address ……………………

……………………………………

……………………………………

The residential addresof thapplicanaverifiebuigivebelow: Residential Address …………………………………..
………………………………………………………….

…………………………………………………………

Registration Number of the Company/Institution etc………………………………………. PAN of the Company/Institution:

Details of the Individual issuing the certificate
Full Name: Designation:
PAN of the Individual:
Office address with location:
Telephone:                                                                                                      (Signature) Mobile:                                                                                                            Office Seal



Date: Place:


Annexure -C
(Certificate of identification by Bank on the letter head of the bank under sub-rule (4) of rule 114 of the
Income-tax Rules, 1962)



(Affix same photograph as affixed on PAN application form)

(To be attested by issuing authority with his/her signature & rubber stamp appearing half on the photograph and half on the certificate)



This is to certify that Sh./Smt/Kum ………………………………. son/daughter of
…… ………………………... whose photograph is attested above is holding an account having account number …………………. with this branch of the bank.



Details of the Individual issuing the certificate
Full Name: Designation:
PAN of the Individual:
Office address with location:
Telephone:                                                                                                       (Signature) Mobile:                                                                                                            Office Seal



Date: Place:


Annexure-1



(Certification under sub-rule (4) of rule 114 of the Income-tax Rules, 1962 in case of individuals not being a Citizen of India & entities incorporated outside India filling form 49AA)



This document (type of document) has been certified by (name of certifying person) acting in the capacity of at (place) on (date).







Official Seal Signature



Full Name, Address and Telephone number of the Overseas Bank Branch of Scheduled Bank registered in India




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date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,25,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,11,EXCEL 280,2,excel add in,1,EXCEL CII,5,excel form 16,10,EXCEL SHORT CUTS,9,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,3,exci,1,excise,10,excise changes in budget,19,EXCISE FORMS,1,excise notification,2,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,5,exclusion from capital asset,1,exempted capital gain,6,EXEMPTION GST,3,exemption limit increased,4,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,21,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family 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amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salaried employees,1,salary calculator,7,SALARY ETDS 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139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service 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CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source 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FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT 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SIMPLE TAX INDIA: New pan application form 49A 49AA Notifiied- Documents required to apply PAN card Modified ,New Performa for ID Address Proof
New pan application form 49A 49AA Notifiied- Documents required to apply PAN card Modified ,New Performa for ID Address Proof
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SIMPLE TAX INDIA
https://www.simpletaxindia.net/2013/12/new-pan-application-form-49a-49aa.html
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