PAN Card Document List

PAN (Permanent Account Number) cards are a requirement for all taxpayers. The 10-digit alphanumeric number corresponds to each taxpayer’s individual income tax information. The Indian government has mandated that all taxpayers possess a PAN card to file taxes. 

PAN applicants must submit a specific set of identification documents, just like with all other government-issued proofs. PAN applications can be submitted offline or online. For the same, two different types of application forms are available. Forms 49A and 49AA are available, with the latter being for foreigners. Additionally, applications can be submitted for a new PAN and a PAN card correction or reprint.

According to the entities applying, different types of PAN applications require additional supporting documentation. Therefore, let’s examine the various sets of documents that multiple entities need to obtain a PAN.

Documents for applying for a fresh PAN card

1. For Indian Citizens

An individual Indian citizen or a Hindu Undivided Family (HUF) must submit three documents to apply for a PAN: proof of identity, proof of DOB, and proof of address. The Income Tax Department has suggested a list of documents for each type of proof needed.

A voter identification card, an aadhaar card, a ration card with the applicant’s photo, or a passport may be used as identification. The following additional papers are available to the applicant:

• Weapons license
• Any government agency, a state agency, or other public sector organization may issue photo identification cards.
• Card for the national health program
• Bank document containing the applicant’s bank account number and an attested photo of the applicant
• Pensioner identification card with applicant’s photo
• Original identity document signed by a municipal councilor, member of the legislative assembly, or member of parliament

The applicant may present any of the documents listed above that include an address as evidence of address. If the applicant does not possess any of them, they may instead show:

• Last month’s landline phone bill
• Recently paid internet service bill
• Postal receipt book with the applicant’s address on it
• Financial statement
• Statement for a credit card
• Government-issued certificate of domicile
• most recent assessment order for property taxes

For proof of date of birth, the applicant may present a birth certificate issued by the municipal government, a registration card from any official office, or another photo ID that includes the applicant’s date of birth.

2. For Foreign Citizens

A voter identification card, an aadhaar card, a ration card with the applicant’s photo, or a passport may be used as identification. In addition, the following additional papers are available to the applicant:

• Retirement Card
• Indian state and federal governments both issued photo identification cards.
• License for driving

The applicant may present any of the documents listed above that include an address as evidence of address. If the applicant does not possess any of them, they may instead show:

• Election ID card
• Postal receipt book that prominently displays the applicant’s address
• Certificate of domicile

The applicant may present a birth certificate from the municipal government, one from another authorized registrar’s office, or any other photo identification document that includes the applicant’s date of birth, such as a matriculation or domicile certificate.

The list of paperwork that an NRI (non-resident Indian) must provide to apply for a PAN in India is provided below:

• Passport photocopy
• global address verification
• copies of international bank statements
• Applicants should provide two passport-size photos.

Documents required for companies to apply for PAN

1. Copies of registration certificates that the Registrar of Companies has issued (For Companies Founded Outside of India)
2. Copy of the Partnership Deed or the certificate of registration issued by the Registrar of Firms
3. Copy of an Indian registration certificate or a copy of an Indian government decision approving the formation of a company in India

Documents needed by a company to apply for a PAN card

In a limited liability partnership, no partner is liable for the other partners’ wrongdoing or negligence, and each partner has limited liability. The two documents LLPs must submit to apply for a PAN in India are listed below. You may submit a copy of either of these documents.

1. The Registrar of Limited Liability Partnerships has issued a registration certificate.
2. Agreement for Partnership (Firms Registered Outside of India)
3. Copies of the Partnership Deed or the Registrar of Firms’ certificate of registration
4. Copy of an Indian registration certificate or a copy of an Indian government approval allowing the establishment of the company in India

Documents needed for trusts to apply for PAN cards 

1. For Trusts Registered in India

A group of people can come together to form an entity called an Association of Persons (Trust), which is authorized to hold assets on behalf of one or more beneficiaries. Trust can be created in many ways depending on the unit’s goal.

To submit a PAN application by an association of people (other than trusts), a group of people, a local government, or an artificial juridical person registered or formed in India, the entities mentioned above must have copies of the following documents.

• Trust Agreement
• For trusts registered outside India, the Charity Commissioner issues a Certificate of Registration Number.
• Copy of the Partnership Deed or a registration certificate from the Registrar of Firms
• Copy of the registration certificate or official Indian government document authorizing the establishment of the trust in India

2. For Trusts Registered Outside India

You must submit a copy of the following documents with a PAN application from an association of people (aside from trusts), a group of people, a local government, or any other foreign-registered entity.

• Copy of the Partnership Deed or the certificate of registration issued by the Registrar of Firms
• Copy of an Indian registration certificate or a copy of an Indian government approval allowing the establishment of the entity in India

The information mentioned above on the necessary documents is dependent on the entity applying for the PAN and on whether that entity is based in India or outside of India. If the entity is not found in India, additional documentation is needed. This is because standard proof documents are neither available nor pertinent in these situations.

Documents needed for HUFs who are not Indian citizens to apply for PAN cards

Hindu Undivided Families (HUFs) and individuals who are not Indian citizens must present documents marginally different from those required of Indian citizens. Therefore, the list of documents submitted by someone who is not an Indian citizen will be examined.

They might be required to present a passport, an Indian government-issued PIO card, or an Indian government-issued OCI card as identification. Additional paperwork could contain:

• State ID Number
• User ID for Taxpayers
• Additional Citizen ID Number

They might ask for the above documents to be submitted as proof of address. They can also offer the Indian bank account statement for their non-residential accounts.

Frequently Asked Questions