In case of PAN applications from non-individuals, Seal and/or Stamp is not required on PAN application Form 49A or 49AA or Form for Change or Correction DSC based Online Application for New PAN (Form 49AA)
Guidelines


(a) An applicant will fill Form 49AA online and submit the form. Non-citizens of India should only use this form (i.e. Form 49AA) for submitting application for allotment of PAN. However, a Qualified Foreign Investor (QFI) has to apply for PAN in Form 49AA through a Depository Participant only.
(b) If there are any errors, rectify them and re-submit the form.
(c) A confirmation screen with all the data filled by the applicant will be displayed.
(d) The applicant may either edit or confirm the same.
(e) On confirmation, an acknowledgement will be displayed. The acknowledgement will contain a unique 15-digit acknowledgement number.
(f) The applicant is requested to save and print this acknowledgement.
(g) 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.
(h) Only valid class II or III DSC will be accepted.
(i) 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.
(j) The DSC should bear the name of the applicant / Representative Assessee as mentioned in the application form.
(k) PAN applicants should have scanned image of photograph, signatures and supporting documents i.e. Proof of Identity (POI) /Proof of Address (POA). The photo/signature and supporting documents should be scanned as per following specifications:
 
Sr. No.ParametersPhotographSignatureSupporting documents
1.Resolution (in DPI)200 DPI200 DPI200 DPI
2.TypeColorColorBlack & White
3.File typeJPEGJPEGPDF/A or JPEG
4.SizeMax. 20 KBMax. 10 KBMax. 300KB/per page
5.Dimension3.5X2.5 cms.2X4.5 cms

(l) Payment of application fee can be done using Credit card / Debit card or Net banking facility only.
(m) PAN application fees will be as per below table.
 
Sr. No.ParametersFees ()
(1)
GST @ 18%*()
(2)
Total ()
(3)
Amount to be charged ()
(4)
PAN Applications - Applicant opts for physical PAN Card
1.Dispatch of physical PAN Card in
India (Communication address is
Indian address)
86.0015.48101.48101.00
2.Dispatch of physical PAN Card
outside India (where foreign address is
provided as address for communication)
857.00154.261,011.261,011.00
PAN Applications - Applicant opts for only e-PAN Card (No physical card requested)
1.Communication address is Indian
Address
56.0010.0866.0866.00
2.Communication address is foreign
address
56.0010.0866.0866.00

(n) Procedure for online 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.
(o) For DSC based application, applicant is not required to send any physical document to Protean. However, for any discrepancy in application reported by Protean, applicant would be required to submit further supporting documents/clarifications to Protean at its below address.
(p) Also, applicants are required to send below documents to Protean for Form 49AA:
  (a). 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
  (b). Certificate of India address issued by the employer etc. as specified in Rule 114(4) of Income Tax Rules 1962
  (c). Power of Attorney document for delivery of PAN card on Indian address.
  The aforesaid documents are required to be forwarded in original to Protean ('Income Tax PAN Services Unit, Protean eGov Technologies 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).
(q) For more information
  - Call PAN/TDS Call Centre at 020 - 27218080; Fax: 020 - 27218081
  - e-mail us at: tininfo@proteantech.in
  - SMS PTNPAN <space> Acknowledgement No. & send to 57575 to obtain application status.
  - Write to: INCOME TAX PAN SERVICES UNIT (Managed by Protean eGov Technologies Limited), 5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411 016

Click here for detailed Guideliness for DSC User .
Click here for detailed Instructions for filling form49AA.                        
Click here for detailed Instructions for documents to be submitted.

Apply for a new PAN Card (for DSC user)

Pre-requisites to apply for DSC application
          1.Please download the utility and install Click here
2.Click here if the utility already downloaded