PAN CARD- more information is desirable.

[CA DEV KUMAR KOTHARI]

Latest amendment in application forms for allotment of PAN:

Relevant links for amendment are as follows:

Notification No. 26/2014 , Dated- 16-5-2014 CBDT

FORM NO. 49A

FORM NO. 49AA

Vide notification no. 26/2014 , Dated- 16-5-2014 CBDT has substituted and revised application forms 49A and 49AA  for allotment / amendment of PAN. The amended forms are applicable  from 16.05.2014.

Revised forms contain, as an optional entry the name of mother of applicant. Therefore, if the applicant does not want to mention name of his/ her mother it is not mandatory.

The form also prescribes to select either name of father or mother to be printed on PAN card. If option is not exercised, then name of father will be printed.

Therefore, those applying for New PAN card or for revised PAN card have the options for mentioning name of mother in application form and option  to get printed on their PAN card the name of  either of his/ her father or  mother but not names of both.

Name of father and mother both must be mandatory and printed on PAN card:

In view of author name of father and mother both must be mandatory and both must be printed on PAN card.

Now-a- days in forms of admission and examination etc. in many schools and forms of many of examinations conducted by Boards and Universities name of both father and mother are required. The same concept should be applied in case of PAN also which is one sort of permanent record and is acceptable as identity proof.

PAN card must contain complete information:

At present PAN card contains information about:

Name of PAN card holder.

Name of father

Date of birth.

PAN card must contain more information like:

Names of mother.

Name of spouse- husband / wife

Permanent address, if there is no permanent address, then current address can be considered as permanent address.

Address for communication. 

Changes must be updated:

It should be made mandatory for the PAN card holder to apply for amendment in PAN card if there is any change in any of information given on PAN card.

 Further amendment is required:

PAN card is indicative of permanent information and a permanent tax account number of the card holder. Except address, most of information are permanent or have long life. For example, name of father and mother are permanent, except few cases of exceptions when one is adopted by new parents or in case of  settlement of dispute about paternity.  Similarly name of  husband (or spouse as suggested)  is generally of permanent nature, though cases of divorce are on rise.

Permanent address, like address in native place or address of owned property  is also one sort of permanent information.

Thus some changes can occur in such permanent information. For that there must be mandate to get PAN card amended. 

It appears that rules are made or amended without full thought and application of mind. It is not understandable , why it has been made just optional to give name of mother in application form and why only name of one of parent will be printed on PAN card.  Why name of husband (in case of married lady) is not given.

Therefore, further amendment is desirable to provide for  incorporation of more information in PAN card.

Pan card may be made mandatory for all as an identity, age and address proof, acceptable for all purposes.