Rule 114 - Application for allotment of a permanent account number. - Income-tax Rules, 1962

Application for allotment of a permanent account number. 114. (1) An application under sub-section (1) or sub-section (1A) or sub-section (2) or sub-section (3) of section 139A for allotment of a permanent account number shall be made in Form No. 49A 1 [or 49AA , as the case may be]. 11 [Provided that an applicant may apply for allotment of permanent account number through a common application form notified by the Central Government in the Official Gazette, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, forms and formats along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of permanent account number. ] 16 [ (1A) Any person, who has not been allotted a permanent account number but possesses the Aadhaar number and has furnished or intimated or quoted his Aadhaar number in lieu of the permanent account number in accordance with sub-section (5E) of section 139A, shall be deemed to have applied for allotment of permanent account number and he shall not be required to apply or submit any documents under this rule. (1B) Any person, who has not been allotted a permanent account number but possesses the Aadhaar number may apply for allotment of the permanent account number under sub-section (1) or sub-section (1A) or sub-section (3) of section 139A to the authorities mentioned in sub-rule (2) by intimating his Aadhaar number and he shall not be required to apply or submit any documents under this rule. (1C) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall on receipt of information under sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the Aadhaar number for that purpose. ] (2) An application referred to in sub-rule (1) shall be made, (i) in cases where the function of allotment of permanent account number under section 139A has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer; (ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (3) The application referred to in sub-rule (1) shall be made, (i) in a case where the total income of the person or the total income of any other person in respect of which he is assessable under the Act during any 2 [financial year] exceeds the maximum amount which is not chargeable to income-tax and he has not been allotted any permanent account number, on or before the 31st day of May of the assessment year for which such income is assessable; (ii) in the case of a person not falling under clause (i), but carrying on any business or profession, the total sales, turnover or gross receipts of which are or is likely to exceed five lakh rupees in any 2 [financial year] and who has not been allotted any permanent account number, before the end of that 2 [financial year]; (iii) in the case of a person who is required to furnish a return of income under sub-section (4A) of section 139 and who has not been allotted any permanent account number, before the end of the 2 [financial year]; 3 [(iv) in the case of a person who is entitled to receive any sum or income or amount, on which tax is deductible under Chapter XVII-B in any financial year, before the end of such financial year.] 13 [ (v) in the case of a person, being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year and which has not been allotted any permanent account number, on or before the 31st day of May immediately following such financial year; (vi) in the case of a person, who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v) and who has not been allotted any permanent account number, on or before the 31st day of May immediately following the financial year in which the person referred to in clause (v) enters into financial transaction specified therein. ] 19 [ (vii) in the case of a person who intends to enter into the transaction prescribed under clause (vii) of sub-section (1) of section 139A, at least seven days before the date on which he intends to enter into the said transaction. ] 6 [(4) The application, referred to in sub-rule (1) 8 [other than that referred to in the proviso to sub-rule (1)] in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant: TABLE Sl. No. Applicant Form Documents as proof of identity, address and date of birth (1) (2) (3) (4) 1. Individual who is a citizen of India 49A (A) Proof of identity- (i) Copy of, (a) elector's photo identity card ; or (b) ration card having photograph of the applicant; or (c) passport; or (d) driving licence; or (e) arm's license;or (f) AADHAR Card issued by the Unique Identification Authority of India; or (g) photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking; or (h) Pensioner Card having photograph of the applicant; or (i) Central Government Health Scheme Card or Ex-servicemen Contributory Heath Scheme photo card; or (ii) certificate of identity in original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or (iii) bank certificate in original on letter head from the branch (along with name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant. Note: In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. (B)Proof of address- (i)copy of the 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 1; or (f) depository account statement ; or (g) credit card statement; or (ii) copy of, (a) post office pass book having address of the applicant; or (b) passport; or (c) passport of the spouse; or (d)elector's photo identity card; or (e) latest property tax assessment order; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) AADHAR Card issued by the Unique Identification Authority of India; or (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 (iii) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or (iv) employer certificate in original. Note 1. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External bank account statements shall be the proof of address. Note 2: In case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. 9 [(C) Proof of date of birth- copy of the following documents if they bear the name, date, month and year of birth of the applicant, namely:-- (a) birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or (b) pension payment order; or (c) marriage certificate issued by the Registrar of Marriages; or (d) matriculation certificate or mark sheet of recognised board; or (e) passport; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) aadhar card issued by the Unique Identification Authority of India; or (i) elector s photo identity card; or (j) photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or (k) Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or (l) affidavit sworn before a magistrate stating the date of birth.] 2. Hindu Undivided Family 49A (a) An affidavit by the karta of the Hindu Undivided Family stating the name, father's name and address of all the coparceners on the date of application; and (b) copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth. 3. Company registered in India 49A 10 [(a) Copy of Certificate of Registration issued by the Registrar of Companies; or (b) corporate identity number allotted by the Registrar under section 7 of the Companies Act, 2013 (18 of 2013). ] 4. Firm (including Limited Liability Partnership) formed or registered in India 49A (a) Copy of Certificate of Registration issued by the Registrar of Firms/Limited Liability Partnerships; or (b) copy of Partnership Deed. 5. Association of persons (Trusts) formed or registered in India 49A (a) Copy of trust deed; or (b) copy of Certificate of Registration Number issued by Charity Commissioner. 6. Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person formed or registered in India 49A (a) Copy of Agreement; or (b) copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative Society or any other Competent Authority; or (c) any other document originating from any Central Government or State Government Department establishing Identity and address of such person. 7. Individuals not being a citizen of India 49AA (i) Proof of identity :- (a) copy of Passport; or (b) copy of person of Indian Origin card issued by the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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. (ii) Proof of address:- (a) copy of Passport; or (b) copy of person of Indian Origin card issued by the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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; or (e) copy of bank account statement in the country of residence; or (f) copy of Non-resident External bank account statement in India; or (g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or (h) copy of the registration certificate issued by the Foreigner's Registration Office showing Indian address; or (i) copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer. 8. LLP registered outside India 49AA (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 9. Company registered outside India 49AA (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 10. Firm formed or registered outside India 49AA (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 11. Association of persons (Trusts) formed outside India 49AA (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 12. Association of persons (other than Trusts) or body of individuals or local authority or person formed or any other entity (by whatever name called) registered outside India 49AA (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.] 12 [(5) Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director- General of Income-tax (Systems) or the person authorised by the said authorities. 18 [ (5A) Every person who, in accordance with the provisions of sub-section (2) of section 139AA, is required to intimate his Aadhaar number to the prescribed authority in the prescribed form and manner, fails to do so by the date referred to in the said sub-section, shall, at the time of subsequent intimation of his Aadhaar number to the prescribed authority, be liable to pay, by way of fee, an amount equal to, - (a) five hundred rupees, in a case where such intimation is made within three months from the date referred to in sub-section (2) of section 139AA; and (b) one thousand rupees, in all other cases. ] (6) The Principal Director General of Income-tax (Systems) or Director- General of Income-tax (Systems) shall specify the formats and standards alongwith procedure, for the verification of documents filed with the application 14 [ under sub-rule (4), intimation of Aadhaar number in sub-rule (5) and issue of permanent account number ] , for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account 15 [ number, intimation of Aadhaar number and issue of permanent account number ] ]] 17 [ (7) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall lay down the formats and standards along with procedure for, __ (a) furnishing or intimation or quoting of Aadhaar number under sub-rule (1A); or (b) intimation of Aadhaar number under sub-rule (1B); or (c) authentication of Aadhaar number under sub-rule (1C); or (d) obtaining demographic information of an individual from the Unique Identification Authority of India, for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing or intimation or quoting or authentication of Aadhaar number or obtaining of demographic information of an individual from the Unique Identification Authority of India, for allotment of permanent account number and issue thereof. ] ************* Notes: 1. Inserted vide notification no. 56/2011 dated 17-10-2011 2. Substituted vide notification no. 56/2011 dated 17-10-2011 , before it was read as, accounting year 3. Inserted vide notification no. 56/2011 dated 17-10-2011 4. Substituted vide notification no. 56/2011 dated 17-10-2011 , before it was read as, Table below shall be accompanied by documents mentioned in Column 3 5. Substituted vide notification no. 56/2011 dated 17-10-2011 , before it was read as Table Sl. No. Applicant Documents as proof of identity and address (1) (2) (3) 1. Individual (i) Proof of identity- Copy of school leaving certificate or matriculation certificate or degree of a recognised educational institution or depository account or credit card or bank account or water bill or ration card or property tax assessment order or passport or voter identity card or driving licence or certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. (ii) Proof of address- Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving licence or rent receipt or certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. 2. Hindu undivided family Copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity and address. 3. Company Copy of Certificate of Registration issued by the Registrar of Companies. 4. Firm Copy of Certificate of Registration issued by the Registrar of Firms Or Copy of Partnership Deed. 5. Association of persons (Trusts) Copy of trust deed or Copy of Certificate of Registration Number issued by Charity Commissioner. 6. Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person Copy of Agreement or Copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative 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. 6. Substituted vide NOTIFICATION NO. 96/2013 dated December 23, 2013 before it was read as, (4) The application referred to in sub-rule (1) in respect of persons mentioned in Column 2 of the 4 [Table below shall be filed in Forms mentioned in Column 3 and shall be accompanied by the documents mentioned in Column 4] as proof of identity and address of the applicant : 5 [ TABLE Sl.No. (1) Applicant (2) Form (3) Documents as proof of identity and address (4) 1. Individual who is a citizen of India 49A (i) Proof of identity- Copy of,- (a) school leaving certificate; or (b) matriculation certificate; or (c) degree of a recognized educational institution; or (d) depository account; or (e) credit card; or (f) bank account; or (g) water bill; or (h) ration card; or (i) property tax assessment order; or (j) passport; or (k) voter identity card ; or (l) driving licence; or (m) certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. (ii) Proof of address- Copy of,- (a) electricity bill; or (b) telephone bill; or (c) depository account; or (d) credit card; or (e) bank account; or (f) ration card; or (g) employer certificate; or (h) passport; or (i) voter identity card; or (j) property tax assessment order; or (k) driving licence; or (l) rent receipt; or (m) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. Note 1: In case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. Note 2: In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Nonresident External (NRE) bank account statements. 2. Hindu undivided family 49A (a) an affidavit by the karta of the Hindu Undivided Family stating the name, father s name and address of all the coparceners on the date of application; and (b) copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity and address. 3 Company registered in India 49A copy of Certificate of Registration issued by the Registrar of Companies. 4 Firm (including Limited Liability Partnership formed or registered in India 49A (a) copy of Certificate of Registration issued by the Registrar of Firms/Limited Liability Partnerships; or (b) copy of Partnership Deed. 5 Association of persons(Trusts) formed or registered in India 49A (a) copy of trust deed; or (b) copy of Certificate of Registration Number issued by Charity Commissioner. 6 Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person formed or registered in India 49A (a) copy of Agreement; or (b) copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co operative Society or any other Competent Authority; or (c) any other document originating from any Central Government or State Government Department establishing Identity and address of such person. 7 Individuals not being a citizen of India 49AA (i) Proof of identity : - (a) copy of Passport; or (b) copy of person of Indian Origin card issued by the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located. (ii) Proof of address :- (a) copy of Passport; or (b) copy of person of Indian Origin card issued by the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where theapplicant is located; or (e) copy of bank account statement in country of residence; or (f) copy of Non-resident External bank account statement in India; or (g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or (h) copy of the registration certificate issued by the Foreigner s Registration Office showing Indian address; or (i) copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in Original) of Indian Address issued by the employer. 8 LLP registered outside India 49AA (a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 9 Company registered outside India 49AA (a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 10 Firm formed or registered outside India 49AA (a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the countrywhere the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 11 Association of persons(Trusts) formed outside India 49AA (a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 12 Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person formed or any other entity (by whatever name called) registered outside India 49AA (a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by Apostille (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulatein the country where the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.]] 7. Inserted vide Not. 38/2015 - Dated 10-4-2015 8. Inserted vide Not. 38/2015 - Dated 10-4-2015 9. Substituted vide Not. 38/2015 - Dated 10-4-2015 before it was read as, (C) Proof of date of birth copy of, (a) birth certificate issued by the Municipal Authority or any office authorised to issue Birth and Death Certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or (b) pension payment order; or (c) marriage certificate issued by Registrar of Marriages; or (d) matriculation certificate; or (e) passport; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) affidavit sworn before a magistrate stating the date of birth. 10. Substituted vide Not. 38/2015 - Dated 10-4-2015 before it was read as, Copy of Certificate of Registration issued by the Registrar of Companies. 11. Substituted vide Not.9/2017 - Dated 9-2-2017, before it was read as, 7 [ Provided that in case of an applicant, being a company which has not been registered under the Companies Act, 2013 (18 of 2013), the application for allotment of a Permanent Account Number may be made in Form No. INC-7 specified under sub-section (1) of section 7 of the said Act for incorporation of the company ] 12. Substituted vide Not.56/2017 - Dated 27-6-2017 , w.e.f. 1st day of July, 2017. before it was read as, (5) The Director-General of Income-tax (Systems) shall specify the procedure and manner for the verification of documents filed along with the application in sub-rule (4) above, the formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number. 13. Inserted vide Notification No. 82/2018 dated 19-11-2018 14. Substituted vide Notification No. 82/2018 dated 19-11-2018 before it was read as under sub-rule (4) or intimation of Aadhaar number in sub-rule (5) 15. Substituted vide Notification No. 82/2018 dated 19-11-2018 before it was read as number and intimation of Aadhaar number 16. Inserted vide Notification No. 59/2019 dated 30-08-2019 w.e.f. 01-09-2019 17. Inserted vide Notification No. 59/2019 dated 30-08-2019 w.e.f. 01-09-2019 18. Inserted vide NOTIFICATION NO. 17/2022 dated 29-03-2022 w.e.f. 01-04-2022 19. Inserted vide NOTIFICATION NO. 53/2022 dated 10-05-2022 w.e.f. after the expiry of fifteen days from the date of 10-05-2022