It is compulsory to quote a PAN in all investment & financial transactions carried in India & on tax returns. It serves as an Indian ID proof & needed to: stock investment, Demat account opening, buying real estate, opening bank account, and get loan, apply visa or passport, rental income, foreign remittance, etc.

All existing taxpayers or persons who are required to file a return of income, even on behalf of others, must have a PAN. Any person, who intends to enter into economic or financial transactions where quoting PAN is mandatory, must also have a PAN.

You can apply for PAN by filling up Form 49A: Application for Allotment of Permanent Account Number (PAN application form). You can apply for PAN at any TIN-FC.

Section 160 of IT Act, 1961 provides that a 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 a 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.

NOTE: Representative Assesse can be Indian citizen only.

Yes, it is compulsory to quote PAN on return of income.

Permanent Account Number (PAN) as the name suggests, is a permanent number and does not change Changing the address though, may change the Assessing Officer, Such changes must, therefore, be intimated to ITD so that the PAN database of ITD can be updated. One can intimate change in address by filling up the form for Request for New PAN Card or/and Changes or Correction of PAN data. This form can be submitted at any TIN FC.

You will receive an acknowledgment with a unique 15-digit acknowledgment number on submission of the PAN application form.

You should fill the application form legibly in English capital letters with black ink. You should read all the instructions before filling up Form 49A.

In such cases, Left Hand Thumb Impression of the applicant should be taken on Form 49A/change request form at the place meant for signature. This should be attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

Obtaining/possessing more than one PAN is against the law and may attract a penalty up to Rs.10,000. Therefore it is advisable not to obtain/possess more than one PAN. If you have more than one PAN, you should surrender the unused PAN by logging into ITD website at www.incometaxindia.gov.in.

You can apply for PAN by filling up Form 49A: Application for Allotment of Permanent Account Number (PAN application form). You can also apply for PAN online through NSDL-TIN website.

No. Application for PAN can be made only in Form 49A notified by Central Board of Direct Taxes on 29.05.2003.

You should fill the application form legibly in English capital letters with black ink. You should read all the instructions before filling up Form 49A.

'Individual' applicants should affix a recent colour photograph (size 3.5 cm x 2.5 cm) in the space provided on the form. The photograph should not be stapled or clipped to the form. The applicant should not sign across the photograph. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

You have to submit the following documents with the application form:

A) Proof of identity (POI)

B) Proof of address (POA)

The documents for POI and POA depend on the citizenship and the status of the applicant.

Copy of passport will serve as a proof of identity

Copy of passport and Copy of Person of Indian Origin (PIO) card issued by Government of India will serve as a proof of identity

Copy of any one of the following will serve as a proof of identity:

• Passport
• Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
  
• Person of Indian Origin (PIO) card issued by Government of India

Copy of any one of the following will serve as a proof of address:

• Passport
• Bank account statement in country of residence
  
• NRE bank account statement

Copy of any one of the following will serve as a proof of address:

• Passport
• Bank account statement in India
  
• Residential permit issued by the State Police Authorities
• Registration certificate issued by the Foreigner's Registration Officer
• Person of Indian Origin (PIO) card issued by Government of India
• NRE bank account statement

In case ‘Office Address (of India)’ is mentioned in application made by foreign citizens , then it is mandatory to provide all five documents mentioned below as proof for office address.

Copy of Visa application to Indian authorities + Copy of Visa granted + Copy of appointment letter/contract from Indian Company + 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.

Copy of any one of the following will serve as a proof of address:

• Passport
• Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
  
• Bank account statement in country of residence, duly attested by Indian Embassy/High Commission / Consulate / Apostille in the country where applicant is located
• Person of Indian Origin (PIO) card issued by Government of India
• NRE bank account statement

Female applicants, irrespective of their marital status, should write only father’s name in the PAN application form. There is no provision to mention husband's name in the application.

Telephone number and email should be mandatorily mentioned in foreign dispatch application. When the telephone number is mentioned, it is necessary to mention the STD code. In case of mobile number, country code should be mentioned as STD code PAN will be communicated on email id when it is allotted by the Income Tax Department.