[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
Notification
New Delhi, the 16th day of May, 2014
S.O. 2045 (E)- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income –tax (5th Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Appendix II, for Forms 49A and 49AA, the following Forms shall be substituted, namely:-
[Notification No. 26/2014][F.No.142/15/2013-TPL]
[Ashis Mohanty]
Under Secretary to Government of India
Note: - The principal rules were published vide Notification S.O. 969 (E), dated 26th March, 1962 and last amended by Income-tax (4th Amendment) Rules, 2014 vide Notification S.O. 997 (E), dated the 1st April, 2014.
Documents required for PAN application
Document acceptable as proof of identity, proof of address and proof of date of birth as per Rule 114 of Income Tax Rules, 1962, for individual and HUF applicants.
| Proof of Identity | Proof of Address | Proof of date of birth |
| Indian Citizens (including those located outside India) |
| (i) Copy of | (i) Copy of | (i) Copy of |
| a. Aadhaar Card issued by the Unique Identification Authority of India; or | a. Aadhaar Card issued by the Unique Identification Authority of India; or | a. Birth Certificate issued by the Municipal Authority or any office authorized to issue Birth and Death Certificate by the Registrar of Birth and Death or the Indian Consulate as defined in clause (d) of sub-section (1) of session 2 of the Citizenship Act, 1955 (57 of 1955); or |
| b. Elector’s photo identity card; or | b. Elector’s photo identity card; or | b. Pension payment order; or |
| c. Driving License; or | c. Driving License; or | c. Marriage certificate issued by Registrar of Marriages; or |
| d. Passport; or | d. Passport; or | d. Matriculation Certificate; or |
| e. Ration card having photograph of the applicant; or | e. Passport of the spouse; or | e. Passport; or |
| f. Arm’s license; or | f. Post office passbook having address of the applicant; or | f. Driving License; or |
| g. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or | g. Latest property tax assessment order; or | g. Domicile Certificate issued by the Government; or |
| h. Pensioner card having photograph of the applicant; or | h. Domicile certificate issued by the Government; or | h. Affidavit sworn before a magistrate stating the date of birth |
| i. Central Government Health Scheme Card or Ex-Servicemen Contributory Health Scheme photo card | i. Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or | |
| j. Property Registration Document; or | |
| (ii) Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be (in prescribed format) ; or | (ii) Copy of following documents of not more than three months old
| (a) Electricity Bill; or |
| (b) Landline Telephone or Broadband connection bill; or |
| (c) Water Bill; or |
| (d) Consumer gas connection card or book or piped gas bill; or |
| (e) Bank account statement or as per Note 2 ; or |
| (f) Depository account statement; or |
| (g) Credit card statement; or |
| |
| (iii) Bank certificate in Original on letter head from the branch(alongwith name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant (in prescribed format). | (iii) Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be (in prescribed format) or | |
| (iv) Employer certificate in original(in prescribed format). | |
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| Note: | Note: | |
| 1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant. | 1. Proof of Address is required for residence address mentioned in item no. 7. | |
| 2. 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 any of the above documents in the name of Karta of HUF is required is required as proof of identity, address and date of birth. | 2. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address. | |
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Document acceptable as proof of identity and address as per Rule 114 of Income Tax Rules, 1962 for other than individual and HUF applicants
| Sr. No. | Status of applicant | Proof of Identity & Proof of Address |
| 1. | Company | Copy of Certificate of Registration issued by the Registrar of Companies. |
| 2. | Partnership Firm | Copy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed. |
| 3. | Limited Liability Partnership | Copy of Certificate of Registration issued by the Registrar of LLPs |
| 4. | Association of Persons (Trust) | Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner. |
| 5 | Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person | Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person. |
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