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TMI BlogApplication for allotment of a permanent account number.X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 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 Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 addres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... divided 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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 loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der; 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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