Applying for new PAN or making corrections? Take note of these do's and don'ts

A Permanent Account Number (PAN) card allows the  Income Tax Department to link all transactions such as  tax payments, TDS/TCS credits, returns of income, specified transactions, correspondence and so on with them. Not only that, it is liable for every eligible citizen to have their own PAN card, if not, he or she will be subject to certain penalties. There are two types of forms available while applying for PAN namely Form 49A for Indian residents and Form 49AA for NRIs. Either be new application or changes in existing PAN details, one can do it online by visiting NSDL website. However, the regulator does warn citizens in regards to do’s and don’ts while applying for new PAN card or while making changes. 

Here’s a list of the do's and don’ts that you must ensure in new PAN card or corrections, as per the NSDL website. 

Do’s:

Firstly use form Request for New PAN Card Or/ And Changes Or Correction in PAN Data for reprint of PAN card or for making changes/correction in PAN data.

Secondly, fill the application in block letters in English and preferably with black ink. Also, make sure the photograph you will be wanting to add in your PAN card is off latest. 

Provide single and similar signatures within the required field. Further, remember to mention correct PAN details. 

If thumb impression is put on the application form, do get the thumb impression attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

Do attach Proof of Identity (POI), Proof of Address (POA) and Proof of Date of birth (PODB - applicable for Individuals & Karta of HUF) as per Rule 114 (4) of Income Tax Rules, 1962. Do make sure that the Name mentioned in application matches exactly with name mentioned in POI, POA and PODB.

If you are making corrections in PAN card, then remember to tick the column where change is required. Provide proof to support the requested change.

Make sure, you write the complete postal address in the application with landmark. Also, mention correct pin code in the address field, including telephone and email address in their respective field. 

Attach proof of PAN (copy of PAN card or PAN allotment letter issued by Income Tax Department, if any.) with the application.

Don’ts:

• Do not overwrite or make corrections by canceling any data in the application.
• Do not pin or staple the photograph.
• Do not sign across the box (i.e. signature should not be spread outside the box).
• Do not provide POI, POA and PODB which are not in the name of applicant.
• Do not write any details (date, designation, rank, etc.) along with the signature in the box. Do not mention Husband's name in the Father's Name column.
• Do not use initials in first and last name field.

Documents needed: 

Proofs like passport, Aadhaar card, voting id, driving license, ration card, pensioner card or bank certificate is taken into consideration for identity of an individual during application. Also, if applicant is an HUF, then 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 any of the above documents in the name of Karta of HUF is required as proof of identity. 

For application of a minor, any of the above mentioned documents of any of parents/guardians of such minor shall be deemed to be the relevant proof of identity for the minor applicant.

While submitting the application along with documents, an individual applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided on the form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

According to Income Tax Department website, penalty of Rs 10,000 under section 272B can be levied. The section 272B of IT Act,  provides for penalty in case of default by the taxpayer in complying with the provisions relating to PAN, i.e., not obtaining PAN even when s/he is liable to obtain PAN or knowingly quoting incorrect PAN in any prescribed document or intimating incorrect PAN to the person deducing tax or person collecting tax.