Guidelines
Guidelines
Guidelines
What is PAN?
Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax
Department. Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN
Who can apply for PAN?
All existing assessees or taxpayers or persons who are required to file a return of income, even
on behalf of others, must have a PAN. Any person, who intends to enter into economic or
financial transactions where quoting PAN is mandatory, must also have a PAN.
Who can apply on behalf of minor, lunatic, idiot, mentally retarded, deceased & wards of court?
Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased,
wards of court and such other persons may be represented through a Representative
Assessee.
In such cases, In the application for PAN, details of the a minor, lunatic, idiot, mentally
retarded, deceased, wards of court, etc. should be provided.
Details of representative assessee have to be provided in item 14 of the application for PAN.
Do I need to apply for a new PAN when I move from one city to another?
Permanent Account Number (PAN), as the name suggests, is a permanent number and does
not change.
Changing the address though, may change the Assessing Officer. Such changes must,
therefore, be intimated to ITD so that the PAN database of ITD can be updated. One can
intimate change in address by filling up the form for Request for New PAN Card or/and
Changes or Correction in PAN data. This form can be submitted at any TIN-FC or online at
NSDL-TIN website.
Can I have more than one PAN?
No. Obtaining/possessing more than one PAN is against the law and may attract a penalty up
to 10,000. Therefore, it is advisable not to obtain/possess more than one PAN.
What should I do if I have more than one PAN?
If you have more than one PAN, you should surrender the additional PAN(s) by logging into
ITD website at http://incometax.sparshindia.com/pan/newPAN.asp. Alternatively, you may fill
and submit PAN Change Request application form by mentioning the PAN which you wish to
retain on the top of the form. All other PAN/s inadvertently allotted to you should be mentioned
at item no. 11 of the form and the corresponding PAN card copy/ies should be submitted for
cancellation along with the form.
Search Your AO Code
It is mandatory for the applicants to mention the AO code in the PAN application. The AO code
under jurisdiction of which the applicant falls, should be selected by the applicant. The
applicants are advised to be careful in selection of the AO code. The details given here are as
per the information received from the Income Tax Department.
There are separate AO codes for NRI & Government Category .
AREA NAME DISTRICT NAME STATE NAME CATEGORY
GUNTAKAL ANANTHAPUR ANDHRA PRADESH INDIVIDUAL & OTHERS
HINDUPUR ANANTHAPUR ANDHRA PRADESH INDIVIDUAL & OTHERS
ANANTAPUR ANANTHAPUR ANDHRA PRADESH INDIVIDUAL & OTHERS
CHITTOOR CHITTOOR ANDHRA PRADESH INDIVIDUAL & OTHERS
MADANAPALLE CHITTOOR ANDHRA PRADESH INDIVIDUAL & OTHERS
PUTTUR REMOVED ANDHRA PRADESH INDIVIDUAL & OTHERS
TIRUPATI CHITTOOR ANDHRA PRADESH INDIVIDUAL & OTHERS
AMALAPURAM EAST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
KAKINADA EAST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
KAKINADA EAST GODAVARI ANDHRA PRADESH NON RESIDENT INDIAN
RAJAHMUNDRY EAST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
TUNI EAST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
BAPATLA GUNTUR ANDHRA PRADESH INDIVIDUAL & OTHERS
GUNTUR GUNTUR ANDHRA PRADESH INDIVIDUAL & OTHERS
NARASARAOPET GUNTUR ANDHRA PRADESH INDIVIDUAL & OTHERS
TENALI GUNTUR ANDHRA PRADESH INDIVIDUAL & OTHERS
KADAPA KADAPA ANDHRA PRADESH INDIVIDUAL & OTHERS
PRODDATUR KADAPA ANDHRA PRADESH INDIVIDUAL & OTHERS
GUDIWADA KRISHNA ANDHRA PRADESH INDIVIDUAL & OTHERS
MACHILIPATNAM KRISHNA ANDHRA PRADESH INDIVIDUAL & OTHERS
VIJAYAWADA KRISHNA ANDHRA PRADESH INDIVIDUAL & OTHERS
VIJAYAWADA KRISHNA ANDHRA PRADESH NON RESIDENT INDIAN
ADONI KURNOOL ANDHRA PRADESH INDIVIDUAL & OTHERS
KURNOOL KURNOOL ANDHRA PRADESH INDIVIDUAL & OTHERS
NANDYAL KURNOOL ANDHRA PRADESH INDIVIDUAL & OTHERS
GUDUR NELLORE ANDHRA PRADESH INDIVIDUAL & OTHERS
NELLORE NELLORE ANDHRA PRADESH INDIVIDUAL & OTHERS
NELLORE NELLORE ANDHRA PRADESH NON RESIDENT INDIAN
CHIRALA PRAKASAM ANDHRA PRADESH INDIVIDUAL & OTHERS
ONGOLE PRAKASAM ANDHRA PRADESH INDIVIDUAL & OTHERS
SRIKAKULAM SRIKAKULAM ANDHRA PRADESH INDIVIDUAL & OTHERS
VIJAYANAGARAM VIJAYANAGARAM ANDHRA PRADESH INDIVIDUAL & OTHERS
ANAKAPALLI VISAKHAPATNAM ANDHRA PRADESH INDIVIDUAL & OTHERS
VISAKHAPATNAM VISAKHAPATNAM ANDHRA PRADESH INDIVIDUAL & OTHERS
VISAKHAPATNAM VISAKHAPATNAM ANDHRA PRADESH GOVERNMENT
VISAKHAPATNAM VISAKHAPATNAM ANDHRA PRADESH NON RESIDENT INDIAN
BHIMAVARAM WEST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
ELURU WEST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
PALAKOL WEST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
TADEPALLIGUDEM WEST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
TANUKU WEST GODAVARI ANDHRA PRADESH INDIVIDUAL & OTHERS
ANDAMAN & NICOBAR SOUTH ANDAMAN ANDAMAN NICOBAR INDIVIDUAL & OTHERS
pan card is most need for the income tax department to identify taxpayers. each earnings
have to pay as income tax every indian citizen’s ( TDS, credits, specified transactions,
returns of wealth, FBT income, tax payments, etc.)
C - represents a Company
P - represents a Person
F - represents a Firm
T - represents a Trust
For instance, somebody with the name “ Ramesh Shah ” will have S as the fifth character on his PAN.
6th to 9th Characters : The next four numbers are sequential numbers running from 0001 to
9999.
10th Character : The last digit is an alphabetic check digit which is generated by applying a formula
to the preceding nine letters and numbers. It is based on a formula which takes into account the first
nine digits.
When should I submit the application in the form "Request for New PAN Card or/and Changes or
Correction in PAN data"?
You can submit the application in the form "Request for New PAN Card or/and Changes or Correction
in PAN data" in the following cases:
A. When you already have PAN but want a new PAN card (Duplicate),
B. When you want to make some changes or corrections in your existing PAN details .
What documents can be submitted as proof of PAN?