INSTRUCTIONS FOR FILLING FORM 49AA

(a) Form should be filled in English only.
(b) Fields marked by asterisk (*) are mandatory.
(c) Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.
(d) Those already allotted a ten-digit alphanumeric PAN shall not apply again as having or using more than one PAN is illegal. However, request for a new PAN card with the same PAN or/and changes or correction in PAN data can be made by filling up the form for 'Request for New PAN Card or/and Changes or Correction in PAN Data'.
(e) Applicants are required to provide their AO Code details in the application. These details can be obtained either from the Income Tax Office or an applicant can search for the same by selecting the appropriate option using the details provided in the form.
(f) Applicant should provide only International Taxation AO code. If the AO code is not known then a default AO code of international taxation under Delhi RCC (DLC-C-35-1) may be provided.
(g) Instructions for filling the Form 49AA:
Item No. Item Details Instructions for filling the form
1 Full Name
Please select appropriate title.
Do not use abbreviations in the First and the Last name/Surname.
For example RAVIKANT should be written as :
Last Name/Surname R A V I K A N T                                                   
First Name                                                                           
Middle Name                                                                           
 
For example SURESH SARDA should be written as :
Last Name/Surname S A R D A                                                            
First Name S U R E S H                                                         
Middle Name                                                                           
 
For example POONAM RAVI NARAYAN should be written as :
Last Name/Surname N A R A Y A N                                                      
First Name P O O N A M                                                         
Middle Name R A V I                                                               
 
For example SATYAM VENKAT M. K. RAO should be written as :
Last Name/Surname R A O                                                                  
First Name S A T Y A M                                                         
Middle Name V E N K A T    M    K                                             
 
For example M. S. KANDASWAMY(MADURAI SOMASUNDRAM KANDASWAMY) should be written as :
Last Name/Surname K A N D A S W A M Y                                             
First Name M A D U R A I                                                      
Middle Name S O M A S U N D R A M                                          
 
Applicants other than 'Individuals' may ignore above instructions.
 
Non-Individuals should write their full name starting from the first block of Last Name/Surname. If the name is longer than the space provided for the last name, it can be continued in the space provided for First and Middle Name.
 
For example XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED should be written as :
Last Name/Surname X Y Z    D A T A    C O R P O R A T I O N    ( I N D
First Name I A )    P R I V A T E    L I M I T E D                  
Middle Name                                                                           
 
For example MANOJ MAFATLAL DAVE (HUF) should be written as :
Last Name/Surname M A N O J    M A F A T L A L    D A V E    ( H U F )
First Name                                                                           
Middle Name                                                                           
 
HUFs shall mention HUF after their full name.
 
In case of Company, the name should be provided without any abbreviations. For example, different variations of 'Private Limited' viz. Pvt Ltd, Private Ltd, Pvt Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be 'Private Limited' only.
 
In case of sole proprietorship concern, the proprietor should apply for PAN in his/her own name.
 
Name should not be prefixed with any title such as Shri, Smt, Kumari, Dr., Major, M/s etc.
2 Abbreviation of the full name to be printed on the PAN card
Individual applicants should provide full/abbreviated name to be printed on the PAN card. Name, if abbreviated, should necessarily contain the last name. For example:
 
SATYAM VENKAT M. K. RAO should be written as :
Last Name/Surname R A O                                                                  
First Name S A T Y A M                                                         
Middle Name V E N K A T    M    K                                             
 
can be written as in .Name to be printed on the PAN Card. column as
 
SATYAM VENKAT M. K. RAO or
S. V. M. K. RAO or
SATYAM V. M. K. RAO
 
For Non - Individual applicants, this should be same as last name field in Item No.1 above.
Name you would like printed on the card should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
3 Have you ever been known by any other name? If applicant selects 'Yes', then it is mandatory to provide details of the other name. Instructions in Item No.1 with respect to name apply here. Title should be similar to the title mentioned in Item No. 1.
4 Gender This field is mandatory for Individuals. Field should be left blank in case of other applicants.
5 Date of Birth/Incorporation/ Agreement /Partnership or Trust Deed/Formation of Body of Individuals/ Association of Persons
Date cannot be a future date. Date: 2nd August 1975 should be written as:
 
D D M M Y Y Y Y
0 2 0 8 1 9 7 5
Relevant date for different categories of applicants is:
 
Individual: Actual Date of Birth; Company: Date of Incorporation; Association of Persons: Date of formation/creation; Trusts: Date of creation of TrustDeed; Partnership Firms: Date of Partnership Deed; LLPs : Date of Incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is not available.
6 Details of Parents
(Applicable to Individuals only)
Instructions in Item No.1 with respect to name apply here.

Father's Name: It is mandatory for Individual applicants to provide father’s name. Married woman applicant should also give father's name and not husband's name.

Mother's Name: This is an optional field.

Appropriate flag should be selected to indicate the name (out of the father’s name and mother’s given in the form) to be printed on the PAN card.

If none of the option is selected, then father's name shall be considered for printing on the PAN card.
7 Address - Residential and Office R - Residential Address:
For Individuals, HUF, AOP, BOI or AJP, residential address is mandatory. Other applicants should leave this field blank.
O - Office Address:
(1) Name of Office and address to be mentioned in case of individuals having source of income as salary or Business / Profession [Item No.13].
(2) In case of Firm, LLP, Company, Local Authority and Trust, name of office and complete address of office is mandatory.
(3) In case of Individual and HUF if Item No.8 (Address for Communication) is selected as "O" then Proof of Office Address along with Proof of residential address is mandatory w.e.f. applications made on and after 1st November 2009.

For all categories of applicants, it is necessary to mention complete address and the details of Town/City/District, State/Union Territory, and PINCODE are mandatory.

In case, a foreign address is provided then it is mandatory to provide Country Name along with ZIP Code of the country.
8 Address for Communication Individuals/HUFs/AOP/BOI/AJP may indicate either 'Residence' or 'Office' and other applicants should necessarily indicate 'Office' as the Address for Communication.
All communication will be sent at the address indicated in this field.
9 Telephone Number and e-mail ID
(1) Telephone number should include country code (ISD code) and STD code or Mobile No. should include Country code (ISD Code of telephone number).
 
For example :
(i) Telephone number 23555705 of Delhi should be written as
Country code STD Code Telephone Number / Mobile number
  9 1
1 1  
2 3 5 5 5 7 0 5
Where '91' is the country code (ISD code) of India and 11 is the STD Code of Delhi.
 
(ii) Mobile number 9102511111 of India should be written as
Country code STD Code Telephone Number / Mobile number
  9 1
     
9 1 0 2 5 1 1 1 1 1
Where '91' is the country code (ISD code) of India.
 
(2) It is mandatory for the applicants to mention either their "Telephone number" or valid .e-mail id. so that they can be contacted in case of any discrepancy in the application and/or for receiving PAN through e-mail.
(3) Application status updates are sent using the SMS facility on the mobile numbers mentioned in the application form. (applicable for Indian mobile numbers).
(4) NRI /Foreign National should mention the ISD code of their respective country and City code as applicable in the space provided for ISD/STD code. e. g. Person staying in Chicago should write A1 in the ISD code and 312 in STD code text box.(A1 is ISD code of USA and 312 is City code of Chicago).
10 Status of Applicant This field is mandatory for all categories of applicants. In case of 'Limited Liability Partnership', the PAN will be allotted in 'Firm' status
11 Registration Number Not applicable to Individuals and HUFs. Mandatory for 'Company'. Company should mention registration number issued by the Registrar of Companies or the concerned Government Authority of country of residence.
12 Country of citizenship This field is mandatory for all categories of applicants.
13 Source of Income
It is mandatory to indicate at least one of the sources of incomes, as mentioned in the form. In case, the income from Business/profession is selected by the applicant then an appropriate Business/ Profession code should be mentioned.
 
Please refer the table given below to select the Business/ Profession code:
Code Business/ Profession Code Business/ Profession
01 Medical Profession and Business 11 Films, TV and such other entertainment
02 Engineering 12 Information Technology
03 Architecture 13 Builders and Developers
04 Chartered Accountant/Accountancy 14 Members of Stock Exchange, Share Brokers and Sub-Brokers
05 Interior Decoration 15 Performing Arts and Yatra
06 Technical Consultancy 16 Operation of Ships, Hovercraft, Aircrafts or Helicopters
07 Company Secretary 17 Plying Taxis, Lorries, Trucks, Buses or other Commercial Vehicles
08 Legal Practitioner and Solicitors 18 Ownership of Horses or Jockeys
09 Government Contractors 19 Cinema Halls and Other Theatres
10 Insurance Agency 20 Others
14 Name and address of Representative Assessee Section 160 of Income Tax Act, 1961 provides that any person (assessee) can be represented through Representative Assessee. Therefore, this column should be filled in by representative assessee only as specified in Section 160 of the Income-tax Act, 1961, such as, an agent of the non-resident, guardian or manager of a minor, lunatic or idiot, Court of Wards, Administrator General, Official Trustee, receiver, manager, trustee of a Trust including Wakf.

This field will contain particulars of the Representative Assessee. This field is mandatory if applicant is minor, deceased, idiot, lunatic or mentally retarded. Column 1 to 13 will contain details of person on whose behalf this application is submitted.

Proof of Identity and Proof of address is also required for representative assessee.
15 Proof of Identity and Proof of Address documents
It is mandatory to attach proof of identity and proof of address with PAN application. Documents should be in the name of applicant. List of documents which will serve as proof of identity and address for each status of applicant is as given below:

Document acceptable as proof of identity and address as per Rule 114(4) of Income Tax Rules, 1962
For Individuals and HUF
Proof of Identity Proof of address
Copy of

1. Passport, or

2. Person of Indian Origin (PIO) card issued by Government of India, or

3. Overseas Citizen of India (OCI) card issued by Government of India, or

4. Other national or citizenship Identification Number or Taxpayer Identification Number duly attested by 'Apostille' (in respect of the countries which are signatories to the Hague Apostille 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 (in prescribed format)













Copy of

1. Passport, or

2. Person of Indian Origin (PIO) card issued by Government of India, or

3. Overseas Citizen of India (OCI) card issued by Government of India, or

4. Other national or citizenship Identification Number or Taxpayer Identification Number duly attested by 'Apostille' (in respect of the countries which are signatories to the Hague Apostille 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 (in prescribed format); or

5. Bank account statement in the country of residence, or

6. Non-resident External(NRE) bank account statement in India, or

7. Certificate of Residence in India or Residential permit issued by the State Police Authorities, or

8. Registration certificate issued by the Foreigner's Registration Office showing Indian address, or

9. Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.



Note: - In case 'Office Address (of India)' is mentioned in application made by foreign citizens, then it is mandatory to provide following documents as proof for office address in addition to any of the above residence proof:
I. Copy of appointment letter/contract from Indian Company and
II. 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 and
III. Copy of PAN card for the PAN mentioned in the employer's certificate.
Other than Individuals and HUF (Including those having no office of their own in India)
Copy of

1. Certificate of Registration issued in the country where the applicant is located duly attested by 'Apostille' (in respect of the countries which are signatories to the Hague Apostille 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 (in prescribed format); or

2. Registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
Copy of

1. Certificate of Registration issued in the country where the applicant is located duly attested by 'Apostille' (in respect of the countries which are signatories to the Hague Apostille 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 (in prescribed format); or

2. Registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

Note : In case the applicant mentions address of 'Indian tax consultant' as "care of" address then the original power of attorney notarized / attested by Apostille (in respect of the countries which are member to the Hague Apostille Convention of 1961) or by Indian Embassy/ High Commission or Consulate located in the country where applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format), which specifically mentions that 'Indian tax consultant' is authorized to accept notices from Income tax Department on behalf of the applicant should also be provided.
16 KYC Details It is mandatory to provide KYC details in case of an application filled by a Foreign Institutional Investor or a Qualified Foreign Investor, as prescribed under the regulations issued by Securities and Exchange Board of India (SEBI). Please refer the guidelines issued by the Securities and Exchange Board of India (SEBI) and Prevention of Money Laundering Act for filling these details.
17 Signature / Thumb impression Application must be signed by (i) the applicant; or (ii) Karta in case of HUF; or (iii) Director of a Company; or (iv) Authorized Signatory in case of AOP, Body of Individuals, Local Authority and Artificial Juridical Person; or (v) Partner in case of Firm/LLP; or (vi) Trustee; or (vii) Representative Assessee in case of Minor/deceased/idiot/lunatic/mentally retarded.

Applications not signed in the given manner and in the space provided are liable to be rejected.
18 Other Details: Depository Account If applicant selects 'copy of depository account' as proof of identity or proof of address, it is mandatory to fill in Depository Account Details.
19 Payment Details An applicant has an option of making payment either by demand draft, or Credit Card / Debit Card / Net Banking.

Credit card/Debit card:- Applicants making online payment using credit card / debit card will be charged an additional charge of upto 2% (plus applicable taxes) of application fee by the bank providing gateway facility. Additionally, the conversion/exchange rates may also be levied by the card issuing bank, as per prevailing rates.

Net Banking:- Applicants making payment through Net Banking facility will be charged an additional surcharge of 4.00 + service tax for payment gateway facility.