Additional Guidelines for DSC based PAN applications
This facility can be used by PAN applicants having a valid Digital Signature Certificate (DSC) issued to them by authorized Certifying Authority (CA) in India.
Only valid class II or III DSC will be accepted
In case of Individual applicants, the DSC of the applicant should be used for digitally signing the application. In case of minor/lunatic/idiot applicants, DSC of the parent/guardian whose details have been furnished as Representative Assessee in the application should be used for digitally signing the application.
The DSC should bear the name of the applicant / Representative Assessee as mentioned in the application form
PAN applicants should have scanned image of photograph, signatures and supporting documents i.e. Proof of Identity (POI) /Proof of Address (POA) /Proof of Date of Birth (PODB). The photo/signature and supporting documents should be scanned as per following specifications:
Resolution (in DPI)
Black & White
PDF/A or JPEG
Max. 20 KB
Max. 10 KB
Max. 300KB/per page
Payment of application fee can be done using Credit card / Debit card or Net banking facility only.
Procedure for on-line PAN applications with DSC issued in India i.e., issued by Indian Certifying Authority and controlled by Indian Controller of Certifying Authority (CCA) will also applicable to foreign PAN applicant applying through On-line PAN application form 49AA w.e.f. December 1, 2016.
Above procedure will not be applicable for Form 49AA in the following cases requiring original documents:
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 Convention of 1961) or by the 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
Certificate of India address issued by the employer etc. as specified in Rule 114(4) of Income Tax Rules 1962
Power of Attorney document for delivery of PAN card on Indian address.
The above documents will still be forwarded in physical form for DSC based PAN applications (Form 49AA) made online using DSC. The aforesaid documents are required to be forwarded in original to NSDL e-Gov ('Income Tax PAN Services Unit, NSDL e-Governance Infrastructure Limited, 5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411016'.) for processing of such DSC based PAN applications (Form 49AA).