Application for allotment of New PAN (Form 49AA) – applicable for foreign citizens


Application for allotment of New PAN (Form 49AA) – applicable for foreign citizens
Instructions for filling the form
1. Full Name
Please select appropriate title.
Individuals must state full expanded name. Do not use abbreviations and initials.
Allowed two characters initials in surname, first name, middle name & father’s name of applicant are mentioned below.
AH
AI
AL
AN
AO
AR
AS
BE
BI
BO
BP
CH
CY
DA
DE
DO
EE
EK
EM
ES
FA
FE
FK
FU
GI
GO
GU
HA
HE
HU
HO
ID
IK
IL
IN
JE
JI
JO
JR
JU
KA
KC
KE
KH
KI
KJ
KO
KS
KU
LE
LI
LO
LU
MA
MU
NA
NG
OH
OM
ON
PI
PT
QI
RU
SA
SE
SI
SM
SU
TA
TI
TO
TU
UR
UL
WO
WU
YE
YH
YI
YJ
YO
YU
ZI
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
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. Abbreviations of the above name, as you would like it, to be printed on the 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 which is written in the Name field 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
DD
MM
YYYY
0  2
0  8
1  9  7  5
Relevant date for different category 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. Father’s Name
Applicable to Individuals only. Instructions in Item No.1 with respect to name apply here.
Married women applicants should give only father’s name and not husband’s name.
Father’s Name should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
7. Address – Residential and Office
R – Residential Address:
It is mandatory for Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person to mention residential address and provide proof of the same. The name of applicant mentioned in the application should match with the name displayed in the proof of address.
Out of first four fields, applicant must fill up at least two fields.
Town/City/District, State/Union Territory and PIN are mandatory.
If the applicant wants to enter foreign address here, option for “outside India” should be selected from the drop down list in the field of “State/Union Territory”. Applicant should select the name of the country and enter the ZIP code as applicable. Country name and Zip code are mandatory.
Applicants other than Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person will leave this field (Residential address) blank.
O – Office Address:
In case of Individuals / HUF / Body of Individuals / Association of Persons and Artificial Juridical Person, if Item No.6 (Address for Communication) is selected as “O” then Office Address is mandatory.
Office name and address is mandatory in case of Individuals having source of income as salary & business/profession.
In case of Firm, Company, Local Authority and Association of Persons (Trust), name of office and address is mandatory.
For all categories of applicants, out of first four fields, at least two fields are mandatory.
Town/City/District, State/Union Territory and PIN are mandatory.
If the applicant wants to enter foreign address here, option for “outside India” should be selected from the drop down list in the field of “State/Union Territory”. Applicant should select the name of the country and enter the ZIP code as applicable. Country name and Zip code are mandatory.
If applicant is engaged in a business / profession [falling under codes 9, 10, 12, 13, 15, 17 to 20 – refer Item No. 13(b)] and the area code mentioned is MUM, then it is mandatory to provide office address.
In case of Individual and HUF if Item No.6 (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.
8. Address for Communication
‘R’ means Residence and ‘O’ means Office.
All future communication will be sent at the address indicated in this field.
9. Telephone Number and e-mail ID
Telephone number should include country code(ISD code) and STD code or Mobile No. should include Country code(ISD Code).
For example
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 of India and 11 is the STD Code of Delhi.
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 of India.
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).
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.
Application status updates are sent using the SMS facility on the mobile numbers mentioned in the application form (applicable only for Indian mobile numbers).
It is suggested that applicants mention their telephone number so that they can be contacted in case of any discrepancy in the application form.
Applicants must provide their valid e-mail ID for receiving PAN through e-mail.
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. Other applicants may mention registration number issued by any State or Central Government Authority.
12. Country of citizenship & ISD code of country of citizenship
It is mandatory to provide country of citizenship and ISD code of country of citizenship. Please select country name and respective ISD code from the list of country and ISD codes
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 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 has to be submitted for the Representative Assessee details mentioned.
Foreign Non-Individual entities having no office of their own in India may additionally mention their own name and care of address of their tax consultant in India in this column for the purpose of communication address. This should be supported by Power of Attorney in favour of the tax consultant duly notarised or attested by Indian Embassy/High Commission or Consulate located in the country.
Name of Representative Assessee should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
15. Proof of Identity and Address
Select appropriate proof of identity and address from the relevant drop-down list provided in the form.
Documents submitted should be in the name of the applicant as mentioned in item no. 1 of the application form.
In case of minor, proofs of any of the parents or guardian shall be deemed to be the proof of identity and address.
For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of Proof of Identity and Proof of Address documents in the name of Karta of HUF is required.
16. 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.
17. Payment Details
An applicant has an option of making payment either by demand draft, cheque, Credit Card / Debit Card or Net Banking (Payment details are mentioned in guidelines).
18. KYC details
Please note that KYC details are required to be filled by Qualified Foreign Investors (QFIs) and Foreign Institutional Investors (FIIs) only. QFI and FII applicants should submit their physical application form to their concerned Depository Participant (DP).
19. Signature/ Left 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) Authorised 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.
It is mandatory to provide Verifier’s name, capacity and place in the application.

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