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 Online Application for New PAN (Form 49A)
Guidelines

(a) An applicant will fill Form 49A online and submit the form.
(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) 'Individual' applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided in the acknowledgement. The photographs should not be stapled or clipped to the acknowledgement. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the acknowledgement.
(h) Signature / Left Thumb Impression should only be within the box provided in the acknowledgement. The signature should not be on the photograph affixed on right side of the form. In case of non-individual PAN applicants, the acknowledgement receipt shall be signed by the authorized signatory (Karta in case of HUF, Director in case of Company, Partner in case of Partnership Firm / LLP, Trustee in case of Trust and Authorized signatory in remaining categories). The signature should not be on photograph. If there is any mark on photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.
  Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on acknowledgement.
(i) Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.
(j) AADHAAR
  In case Aadhaar number of Individual applicant is entered in the application form, then proof of Aadhaar along with supporting documents is to be submitted to NSDL e-Gov.
  If copy of Aadhaar is selected as Proof of Identity/Address/date of birth, then it is mandatory to enter Aadhaar number.
  In case applicant is ‘MINOR’, Aadhaar of minor should be mentioned in the application form. (i.e. Do not mention Representative Assessee's Aadhaar number)
  Aadhaar number (if provided) would be authenticated using applicant’s details as mentioned in application form.
(k) If communication Address is within India
  (a). The fee for processing PAN application is 110.00[ (Application fee 93.00 + 18.00% Goods & Services Tax].
(b). Payment can be made either by
  • Demand Draft
  • Credit Card / Debit Card
  • Net Banking
(c). If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of Credit Card / Debit card and Demand Draft payable at Mumbai.
(l) If communication Address is outside India
  (a). The fee for processing PAN application is 1020.00[ (Application fee 93.00 + Dispatch Charges 771.00) + 18.00% Goods & Services Tax].
  (b). Payment can be made only by way of Credit Card / Debit card and Demand Draft payable at Mumbai.
  (c). At present the facility for dispatch of PAN cards outside India is available for a select list of countries. Applicants from other countries may contact NSDL at the contact details given in point (u) below.
  This point is not applicable if applicant is providing the representative assessee details in the point no.14 of application form
(m) Demand draft should be drawn in favour of 'NSDL - PAN'.
(n) Demand draft shall be payable at Mumbai and the acknowledgement number should be mentioned on the reverse of the demand draft.
(o) Credit card / Debit card / Net banking payment
 
Persons authorized to make Credit card / Debit card / Net banking payment are as below:
 
Category of Applicant Payment by Credit Card / Debit Card / Net Banking can be made by / for
Individual Self, immediate family members (parents, spouse, children)
HUF Karta of the HUF
Company Any Director of the Company
Partnership Firm / Limited Liability Partnership Any Partner of the Firm / Limited Liability Partnership
Association of Person(s) / Body of Individuals / Trust / Artificial Juridical Person / Local Authority Authorized Signatory covered under section 140 of Income Tax Act, 1961
 
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.
 
Applicants making payment through Net Banking facility will be charged an additional surcharge of 4.00 + Goods & Services Tax for payment gateway facility.
 
On successful credit card / debit card / net banking payment acknowledgement will be displayed. Applicant shall save and print the acknowledgement and send to NSDL as mentioned in point (q) & (r) below.To check status of online payment or to regenerate Acknowledgment receipt, please click here and fill details accordingly.
 
(p) The acknowledgement duly signed, affixed with photograph (in case of 'Individuals') alongwith Demand Draft, if any, and proof of identity (name in the application should be same as in the proof of identity), proof of address (Individuals, HUFs, Body of Individuals, Association of Persons & Artificial Juridical Person should provide proof of address of residence stated in the application) and proof of date of birth (applicable for Individuals & Karta of HUF) as specified in the application form is to be sent to NSDL at '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'.
(q) Super scribe the envelope with 'APPLICATION FOR PAN--- N-Acknowledgement Number' (e.g. 'APPLICATION FOR PAN--- N-881010100000097').
(r) Your acknowledgement, Demand Draft, if any, and proofs, should reach NSDL within 15 days from the date of online application.
(s) Applications received with demand draft as mode of payment shall be processed only on receipt of relevant proofs and realization of payment.
(t) For more information
- Call PAN/TDS Call Centre at 020 - 27218080; Fax: 020 - 27218081
- e-mail us at: tininfo@nsdl.co.in mailto:tininfo@nsdl.co.in
- SMS NSDLPAN <space> Acknowledgement No. & send to 57575 to obtain application status.
- Write to: INCOME TAX PAN SERVICES UNIT (Managed by NSDL e-Governance Infrastructure Limited), 5th floor, Mantri Sterling,
  Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411016

Click here for detailed Instructions for filling form49A.                        
Click here for detailed Instructions for documents to be submitted.

Apply for a new PAN Card for (DSC) user

Pre-requisites for DSC based Application