Firm/LLP/AOP/BOI

Firm

PAN – ONLINE APPLICATION

Application for fresh allotment of PAN can be made through Internet. Further, requests for changes or correction in PAN data or request for reprint of PAN card (for an existing PAN) may also be made through Internet.

Online application can be made either through the portal of NSDL ( https://tin.tin.nsdl.com/pan/index.html) or portal of UTITSL (https://www.pan.utiitsl.com/PAN/). The charges for applying for PAN is Rs. 93 (Excluding Goods and Services tax) for Indian communication address and Rs. 864 (Excluding Goods and Services tax) for foreign communication address. Payment of application fee can be made through credit/debit card, demand draft or net-banking. Once the application and payment is accepted, the applicant is required to send the supporting documents through courier/post to NSDL/UTITSL. Only after the receipt of the documents, PAN application would be processed by NSDL/UTITSL.

For New PAN applications, in case of Individual and HUF applicants if Address for Communication is selected as Office, then Proof of Office Address along with Proof of residential address is to be submitted to NSDL w.e.f. applications made on and after 1st November 2009.

As per RBI guidelines, the entities making e-commerce transactions are required to provide PIN (Personal Identification Number) while executing an online transaction. Therefore, before making payment for online PAN/TAN applications using credit card / debit card / net banking, applicant is required to obtain PIN from Banks whose credit card/debt card/net banking is being used.

For more details, please click here

LLP

PAN

What is PAN?

PAN stands for Permanent Account Number. PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department. PAN is issued in the form of a laminated plastic card (commonly known as PAN card). Given below is an illustrative PAN: ALWFG5809L

The fourth character of PAN represents the status of the PAN holder. LLP is represented by the character ‘F’ (e.g. ALWFG5809L).

Who has to obtain PAN?

PAN is to be obtained by following persons:

Every person who is carrying on any business or profession whose total sale, turnover, or gross receipts are or is likely to exceed five lakh rupees in any previous year
Every person who intends to enter into specified financial transactions in which quoting of PAN is mandatory

How to apply for PAN?

1) Online Application – An online application can be made from the website of UTIITSL or NSDL
- Click to apply online
2) Through PAN Application Center – Application for PAN can be submitted at the
- PAN Application center
- (a) NSDL (b) UTITSL
Download PAN Application Form.
Form for changes or correction in PAN data

What are the charges for obtaining a PAN?

The applicant shall pay a fee of Rs. 110 (Application fee Rs. 93 + 18% GST). In case, the PAN card is to be dispatched outside India then additional charges of Rs. 1020 will have to be paid by the applicant.

Documents and information to be submitted with PAN application?

Limited Liability Partnership (‘LLP’) registered in India shall submit a copy of Certificate of Registration issued by the Registrar of LLP along with the PAN application form.

In case LLP is formed outside India, it shall submit the following documents along with PAN application form:

Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India
Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

Who has to sign the PAN application i.e. Form 49A/49AA?

Application for PAN shall be signed by any partner of the Limited Liability Partnership (left thumb impression in case partner is unable to sign).

Track Status

Applicant will receive an acknowledgment containing a unique number on acceptance of the application form. This acknowledgement number can be used for tracking the status ( NSDL / UTITSL ) of the application by using the track status facility available at above web sites.

AOP/BOI

What is PAN?

PAN stands for Permanent Account Number. PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department. PAN is issued in the form of a laminated plastic card (commonly known as PAN card).

The fourth character of PAN represents the status of the PAN holder. An AOP is represented by the character ‘A’ (e.g. ALWAG5809L) and a BOI is represented by the character ‘B’ (e.g. ALWBG5809L)