FORM NO. 49A

Form of application for allotment of Permanent Account Number under section 139A of the Incometax Act, 1961
[To avoid mistake(s), please follow the accompanying instructions and examples carefully before filing up of the form]


Please affix your recent
black and white photograph
(3.5 cm x 2.5 cm)
(In case of Individuals only)



To
The Assessing Officer,
......................
......................
......................  

(Signature of the applicant inside the white box
provided above) 



Sir,
Whereas my/our total income/the total income of ...............................[name]in respect of which I/we am/are assessable under the Incometax Act, 1961,1961, during the accounting year ending on ............................. (DD- MM- YYYY) exceeded rupees ................................ the maximum amount which is not chargeable to Incometax;
Whereas my/our case does not fall under subsection (1) of section139, and I am/we are carrying on a business the total sales/turnover/gross receipts of which are or is likely to exceed fifty thousand rupees in the accounting year ending on 
........................ (DD- MM- YYYY)
And whereas no Permanent Account Number has been allotted to me/us;
+Though earlier PAN had been allotted to me/us, no permanent account number under new series has been allotted;
+I/We hereby request that a permanent account number/permanent account number under new series be allotted to me/us;
I/We give below the necessary particulars :

1.

Full Name (no initials please)  Please tick... as applicable Shri.... Smt.... Kumari..... M/s....
                Last Name/Surname.........................................................................

                Middle Name....................................................................................

                First Name .......................................................................................
2. Have you ever been known by any other name ? Please Tick....as applicable Yes No
If yes, Please give other name (no initials please) Please Tick  as applicable Shri Smt Kumari M/s

 Last Name/Surname ......................................................................

Middle Name ..................................................................................

First Name .........................................................................
3. Address
A. Residential Address ..........................................................................................................................................................................................
Flat/Door/Block No. ..........................................................................................................................................................................................
Name of Premises/Building/Village ................................................................ 
Road/Street/Lane/Post Office .........................................................................
Area/Locality/Taluka/SubDivision ................................................................

Town/City/District

State/Union Territory

Pin

........................................

..................................................

...........................

(B) Office address .............................................................................................................................................................................................................
Name of Office
......................................................................
Flat/Door/Block No.
.....................................................................
Name of Premises/Building/Village
.....................................................................
Road/Street/Lane/Post Office
.......................................................................
Area/Locality/Taluka/SubDivision
......................................................................
Town/City/District State/Union Territory Pin
......................... ............................................... .............................................
4. Address for Communication Please Tick  as applicable  or  B Tel. No.,if any ....................................
5. Status of the Applicant Tick as applicable (only one box)
                Individual P.... Firm F....  Body of Individuals B....
                Hindu Undivided Family H.... Association of Persons A.... Local Authority L....
                Company C.... Association of Persons T.... Artificial Juridical Person J....
6. If an Individual, please give father's Name (No initials please)
                  Last Name/Surname ....................................................................................
                 .First Name ....................................................................................................

                  Middle Name ................................................................................................

7.

 Sex (Individuals only)

Tick as applicable Male Female
8. Date of Birth/Incorporation/Agreement/Partnership or Trust Deed/Formation of Body of Individuals/Association of Persons
..........................................................................................................................................................................................................................
9. Whether Citizen of India ? (Individuals only) Tickas applicable  Yes   No
10. Registration Number (In case of firms, companies, etc.)
11. Source(s) of Income Please Tick as applicable  .................

Salaries

...... House Property ....... Business or Profession ...... Capital gains ....... Income from other source(s) .......
12. Particulars of Business, if any
HEAD OFFICE
Name of Office
........................................................................
Flat/Door/Block No.
.......................................................................
Name of Premises/Building/Village
.......................................................................
Road/Street/Lane/Post Office
......................................................................
Area/Locality/Taluka/SubDivision
.....................................................................
Town/City/District State/Union Territory Pin
........................................ .......................................... .....................

Nature of Business

 
Tax Deduction Account No., if any  
 
 

Date of commencement

.................. No. of branches  ...................
(DD- MM-YYYY)
              BRANCHES (if required, please add separate sheet, in the format given below, for each branch)
        Name of the Branch
        ...........................................................................
       Flat/Door/Block No.
       ...........................................................................
      Name of Premises/Building/Village
      ..........................................................................
     Road/Street/Lane/Post Office
     .........................................................................
     Area/Locality/Taluka/SubDivision
     ........................................................................
    Town/City/District State/Union Territory Pin
    ............................................ ................................................ .....................
    Nature of Business
 
Tax Deduction Account No., if any  
 
 
 Date of commencement ....................
(DD-MM-YYYY)

13.

If Firm/Hindu Undivided Family/Association of Persons/Body of Individuals/Company, the names, addresses, etc., of Partners/Members/Directors(for information about more persons, please add separate sheet(s) in the format given below)
DETAILS OF PARTNERS/DIRECTORS/MEMBERS
(a) Number of Partners/Directors/Members ...............................................................
(b) Full Name (no initials please) Please tick as applicable Shri  Smt  Kumari 
     Last Name/Surname .................................................................................................

     Middle Name .............................................................................................................

    First Name .................................................................................................................
(c)Address
..............................................................................................................................................................................................................................
...............................................................................................................................................................................................................................
Flat/Door/Block No.
.................................................................
Name of Premises/Building/Village
.................................................................
Road/Street/Lane/Post Office
................................................................
Area/Locality/Taluka/SubDivision
................................................................
Town/City/District State/Union Territory Pin
.......................................... .......................................... ............................

14.

Full Name, Address of the representative assessee who is assessable under the Incometax Act in respect of the person, whose particulars have been given in Columns 1 to 13(Please see Instruction No. 14)
                       Full Name (no initials please)                Please tick  as applicable           Shri  Smt  Kumari 
  Last Name/Surname ..........................................................
First Name ...........................................................................

Middle Name .....................................................................

           Address ...........................................................................................................................................................................................................................

                           ...........................................................................................................................................................................................................................

Flat/Door/Block No.
..........................................................
Name of Premises/Building/Village
...........................................................
Road/Street/Lane/Post Office
.........................................................
Area/Locality/Taluka/SubDivision
........................................................
Town/City/District State/Union Territory Pin
............................. ........................................ ........
15. (i) Permanent Account Number, if any, allotted earlier+ .......................
(ii) GIR No., if any, allotted earlier .......................
(iii)Ward/Circle/Range ........................

I/We, ................................................................................................ the applicant,do hereby declare that what is stated above is true to the best of my/ourinformation and belief.



(Signature of the Applicant(inside the white boxprovided above)

Verified today, the ...............................
(DD- MM- YYYY)

FOR OFFICE USE

1. Permanent Account Number allotted  

...............................

2. Date of allotment of Permanent Account Number

...............................

(DD- MM- YYYY)

  

INSTRUCTIONS

 1.

This application form is for allotment of Permanent Account Number including Permanent Account Number under New Series.

2.

Permanent Account Number under New Series is mandatory in the places notified by the Board under subsection (4) of section 139A of the Incometax Act, 1961.

3.

The Incometax Department is allotting Permanent Account Number (New Series) containing 10 characters which are required by law. These 10character Permanent Account Number (New Series) replaces the earlier GIR Numbers/Old Permanent Account Numbers. Till the Permanent Account Number(New Series) is intimated to you, you may continue to use the old number.

4.

After allotment of the Permanent Account Number (New Series) use of new 10character Permanent Account Number (New Series) only is mandatory.

5.

If you have already applied for 10character Permanent Account Number(New Series) you need not apply afresh.

6.

If you have already been allotted 10character Permanent Account Number(New Series), please do not apply.
Instruction for filling up the application Form for Allotment of Permanent Account Number

A.

GENERAL
(a) Application form must be typewritten or handwritten in black ink in BLOCK LETTERS in full.
(b) Please send two 3.5 cm x 2.5 cm sized recent black & white photographs of which one should be affixed on the form at the designated space and the other one should be attached with a paper clip.
(c) Each box, wherever provided, should contain only one character (alphabet/number/punctuation sign, etc.) leaving a box blank after each word.
(d) Please note that all communications hereafter will be sent at the residential address/office address as indicated by you in column 4 of this form.

B.

HOW TO FILL THE APPLICATION FORM
1. Name : Name of the assessee should be written in full and not in abbreviated form. As an exception, very large Middle names may be abbreviated as in the example. While filling in name, please do not prefix it with Shri, Smt. Mrs., Kumari, Late, Major, Dr., etc. Please leave a blank box between any two parts of the name. Individuals having sole proprietorship concerns should provide their name in this item. Particulars of business must be provided in item 12.
 Please write Surname/Last Name followed by first name and middle name(s),in the manner, as given in the examples below:
Applicants other than Individuals may please follow example 4.
Example 1 : SUBINAY SARKAR as :
Last Name/Surname                     SARKAR
................................................................
Middle Name  ..................................................................
First Name                  SUBINAY
.................................................................
Example 2 :  ADITYA PRAKASH  TANDON as :
Last Name/Surname                    TANDON
..................................................................
Middle Name                   PRAKASH
 ..................................................................
 First Name                    ADITYA 
.................................................
Example 3 : RAKESH
 Last Name/Surname                       RAKESH
..................................................................
Middle Name  ..................................................................
 First Name .................................................
Example 4 : ABC DATA CORPORATION PRIVATE LTD as :
Last Name/Surname        ABC DATA CORPORATION
 ................................................
Middle Name                     ( INDIA)
 ..................................................................
First Name                   PRIVATE LTD.
..................................................................
Example 5 : S. RATHOR ( SONTOSH RATHOR) as :
Last Name/Surname                     RATHOR
..................................................................
Middle Name ..................................................................
First Name                     SONTOSH
..................................................................
Example 6: 
Last Name/Surname   ..................................................................
Middle Name  ..................................................................
 First Name ..................................................................
 Example 7 :  A. ROY (ARNAB ROY ) as :
 Last Name/Surname                              ROY 
..................................................................
 Middle Name ..................................................................
First Name                        ARNAB            
..................................................................
Example 8 :  ROMESH JAIN as :
Last Name/Surname                        JAIN
..................................................................
Middle Name ..................................................................
First Name                     ROMESH
..................................................................
2. Other Name  In this column maiden name or any other name should be written in full, in expanded form in exactly the same way as in the examples.
Address Both residential and office addresses should be given in the specified format.PIN must be mentioned.
4. Address for Communication Tick   the appropriate box and give the contact telephone number, if any.
5. Status of the Assessee Tick  only one of the appropriate boxes.
6. Father's Name Father's name must be written in full in expanded form and exactly in the same way as in the case of Name at (1) above. Husband's name is not required and should not be given.
7. Sex Tick  only one of the appropriate boxes.
8. Date of Birth/Incorporation/Partnership or Trust Deed, etc. Please give the date according to the following :

Individual : 

: Actual Date of Birth

Company :

: Date of incorporation

Association of Persons :

: Date of Formation/Creation

Association of Persons (Trusts) :

: Date of Trust Deed/Creation

Partnership Firm :

: Date of Partnership Deed
Hindu Undivided Family (a) Date of Creation of HUF after partition

(b) Date from which partition was accepted under section 171 of Incometax Act, 1961
(c) Date on which individual property wasthrown in common hotch-pot of HUF or impressed with the Status of HUF.
(d) In case of very old HUF where date of creation is not available."ANCESTRAL" should be written.
(e) Date on which HUF is created.
Example
: Write date 2191956 as
21 09  1956

 9. Whether Citizen of India Tick only one of the appropriate boxes.
10.  Registration Number  This is to be given in case of assessees who are neither Individual nor HUF,according to the following :
Company- Registration number issued by Registrar of Companies
Firm- Registration number issued by Registrar of Firms
Trust-  Registration number issued by the Charity Commissioner or any other Competent Authority.
Co-operative society- Registration Number issued by the Registrar of Cooperative Societies.
Others- Registration Number issued under Societies Registration Act or any such authority.
11. Source(s) of Income Tick the appropriate boxes. Tick- the appropiate boxes
12.  Particulars of Business, Add separate sheet(s) in the given format if any only, if required in case of more than one branch :
(a) Name and address should be given in exactly the same way as explained above at items 1 and 3, respectively.
(b) Nature of Business : Please indicate the nature of business.
(c) Tax Deduction Account Number (TAN), if any : Selfexplanatory.
(d) Date of commencement : 
Please indicate the date of commencement of business/branch in the format DDMMYYYY as explained in the example given at item 8 above.
(e) Number of branches, if any : Please give number of branches in figures only. For example, 2 should be written as 0002 and12 should be written as 0012.
 13. Details of Partners/Directors/Members  Add separate sheet(s) in the given format only for information about more persons in the format specified in this column :
(a) Number of Partners/Directors/Members :Please give the number in figures only.For example, 2 should be written as 02 and 12 should be written as 12.
(b) Name and address should be given in exactly the same way as explained above at items 1 and 3.
14. This column should be filled in by representative assessees only as specified in section 160 of the Incometax Act, 1961, such as, an agent of the nonresident, guardian or manager of a minor, lunatic or idiot, Court of Wards, Administrator General, Official Trustee, receiver, manager,trustee of a Trust including Wakf. In such cases representative assessee can sign in place for the "signature of the assessee".
15. Persons, who are required to obtain Permanent Account Number under New Series in places notified by the Board under subsection (4) of section139A of the Incometax Act, 1961, may please write the Permanent Account Number, if any, allotted earlier. If no PAN has been allotted and/or GIR Number has been allotted please write the GIR Number allotted. Also writeWard/Circle/Range where assessed to tax or return of income was filed.
Signature of the applicant should be in English or in any of the Indian languages. Thumb impressions must be attested by a Gazetted Officer or by Magistrate/Notary Public under his/her office seal. Signature/Thumb Impression should strictly be made in the white space provided.

 

Check list

1.

This application is to be made in duplicate. 

 2.

It is mandatory for the following persons to make the application, if they have not been allotted any PAN:

(i)

Person whose total income (including deemed income) during any previous year exceeds the maximum limit which is not chargeable to Income-tax;

(ii)

Persons carrying on business/ profession whose total sales/ turnover/ gross receipts are or is likely to exceed Rs.50,000 in any previous year;

(iii)

Persons deriving income from property held under charitable or religious purposes and who are required to file a return under section 139(4A).

3.

The form is required to be submitted within the time within the time specified in the rule 114(3)