PAN Card New Proof, New Form and Amendments in Procedure
Permanent Account Number is the unique number allotted to an individual, firm, company or
any entity identified as a person as per section
2 (31). Permanent Account Number (PAN) is used to store the details of the person for various transactions
and details related to the Income Tax.
Income tax details like returns filed, tax payable, refund outstanding etc. are
stored under the PAN of a person. To avail PAN
the person has to apply for the same to the PAN authority, i.e. Central Board of Direct Tax (CBDT).
There is a procedure of application of PAN. Different applications are required
to be made for fresh PAN, lost PAN or any changes / correction in PAN.
There are certain changes in the procedure of PAN as compared to the
procedure in the past. There are changes regarding submitting of original
proofs and increase in the PAN application fees. Here is the list of changes
showing a comparison between the old norms for PAN allotment and the new one.
List
of changes in PAN allotment norms:
- There is a change
in the amount of PAN application fees. It was Rs. 96 in the past and now
it is increased as follows:
- For Communication
address within India - Rs. 105 which consists of Rs. 93 for
application fees and Rs. 9 of Service Tax @ 12.36%.
- For Communication
address outside India - Rs.
971 which consists of Rs. 93 for application fees, Rs. 771 for Dispatch
related charges and Rs. 107 of Service Tax @ 12.36%.
Increased application fees are payable from 16th
January, 2014.
- The other change in
norms is regarding presenting the documents in support of the personal
details. As per the old norms, the applicant was supposed to submit the
copies of documents like identity proof and address proof. But the CBDT
has announced, in a recent statement that:
“Every PAN applicant has to submit
self-attested copies of Proof of Identity(POI), Proof of Address (POA)
and Date of Birth (DOB) documents and also
produce “Original Documents” of
such POI/POA/DOB documents, for verification
at the center of PAN facilitation centers”. It was also added that “the
copies of identity proof, address proof and date of birth have to be attached
with PAN application form”
So as per the statement the
applicants are required to carry with them the self attested copies of the
above documents along with the originals of the same. The Copies will be
verified by the TIN Facilitation centers to check if there is any variation in
the copies as compared to that of the original. The original documents will
be given back on the spot soon after the same are verified. This rule is
applicable from 3rd February, 2014.
Advantages and Disadvantages of the Changes in PAN
allotment Norms:
- According to the
oppositions, the requirement of the original proofs for proof of identity,
proof of address and date of birth for application of PAN will create many
problems. All the applicants will not be comfortable for providing the
original proofs to the consultants so, they will not be able to provide
customer satisfaction.
- Such submission of
original proofs will also create problems for foreign applicants as they
will not be able to visit the country at the time of applying for the PAN
and can not trust consultants and handover their original proofs to them.
- Along with the
above limitations, it will prove advantageous for the Income Tax
authorities that accurate and realistic database can be maintained as
compared to fake and unrealistic data obtained sometimes from the
fraudulent applications.
- The new norms will
make in line all the documents of the people and the identity of all the
person will be clear and without any fraud.
Need for updating the address:
Your PAN Database such as your name, date of birth, contact address,
etc. are used for communication with you for the matters related to income tax.
Details like your income tax intimation, refund order, etc. is sent to the
address given by you while applying for the PAN and the same exists in your PAN
database.
So it is recommended that whenever your residential or communication
changes or you shift from one place to another, you must amend your PAN
database by making application through the form for 'Request For New PAN Card or/
And Changes In PAN Data'. As it will help you in keeping your database updated
with the income tax authority and so you will receive your all important
communications related to income tax at your doorstep without any delay.
Let us have a look at the amended procedure of the
PAN application:
For Online Application
- Visit the Site www.tin.nsdl.com
- Go to the PAN application
department and download the PAN application form 49A for new PAN
- Take a printout of
the application form and fill the required details as applicable for the
respective type of person
- Affix the photo on
proper place and sign the form duly
- Attach self –
attested photocopies of the proof of identity, proof of address and date
of birth
- Visit the nearest
TIN Facilitation center along with the application form, attached
documents and the originals of the attached proofs
- Provide the same to
the application receiving authority at the counter
- He / She will
verify the self – attested copies of the proofs with that of the originals
- Once verified, you
will have to pay application fees of Rs. 105 (amended) if the
communication address is within
- If the self –
attested copies of proofs are not in line with that of the originals, then
you will have to provide the rectified copies
- You will receive an
acknowledgement number
- Use the same to
check the status of your PAN and you will be allotted PAN within 30 days
from the date of application.
Point to Notice:
As per the latest news the above norms are put on hold by the
Central Board of Direct Taxes. The news of putting on hold, such norms are
given by the Ministry by providing the statement given below:
"The Central Board of Direct Taxes (CBDT) has decided to keep
in abeyance the decision to change the procedure for PAN allotment till further
orders. "
In the other statement, it was also stated that the old procedure of
PAN application and allotment "shall continue". It can be clearly
seen that the new norms are literally criticized and so due to such pressure
from the assesses the CBDT has to put a hold on changing the norms for PAN card
application. But it can be said that the new norms will be in practice in short
duration.
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