FREQUENTLY ASKED QUESTIONS AND ANSWERS (FAQs)
Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card,
by an Assessing Officer of the Income Tax Department.
A typical PAN is AFRPP1595D
i. All existing assesses or taxpayers or persons who are required to furnish a return of income, even on
behalf of others, must obtain PAN.
ii. Any person, who intends to enter into economic or financial transactions where quoting PAN is
mandatory, must also obtain PAN.
In order to improve PAN related services, the Income Tax department has authorized UTI Infrastructure
Technology And Services Ltd. (UTIITSL) to set up and manage IT PAN Service Centers in all cities or towns
where there is an Income Tax office. For convenience of PAN applicants in big cities, UTITSL has set up more
than one IT PAN Service Center.
How to find an IT PAN Service Center?
Location of IT PAN Service Centers in any city may be obtained from local Income Tax Office or any office of
UTIITSL in that city or from website of the Income Tax department (www.incometaxindia.gov.in).
What services are provided by these IT PAN Servic
IT PAN Service Centers will supply new PAN application forms (Form 49A) and Form 49AA, assist the
applicant in filling up the form, collect filled form and issue acknowledgement slip. After obtaining PAN from the
Income Tax department, UTIITSL will print the PAN card and deliver it to the applicant.
How to apply for a PAN? Can an application for PAN be made on plain paper?
PAN application can be made only on new Form 49A and Form 49AA that may be obtained from IT PAN
Service Center at free of cost.
How to find ‘Assessing Officer code’?
The Assessing Officer code may be obtained from Income Tax Office where you submit your return of income.
Applicants who have never filed return of income may find out Assessing Officer code with the help of IT PAN
Service Center or jurisdictional Income Tax Office.
The PAN application will be incomplete without Assessing Officer code.
Is a photograph compulsory for making an application for PAN?
A photograph is compulsory only in case of ‘Individual’ applicants.
What is the procedure for applicants who cannot sign?
In such cases, Left Hand Thumb impression of the applicant should be affixed on Form 49A at the place meant
for signatures and get attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and
stamp.
Is father’s name compulsory for female (including married/divorced/widow) applicants?
It is mandatory for Individual applicant’s to provide father’s name in the PAN application (Form 49A). Female
applicants, irrespective of marital status, should also give father’s name in the PAN application.
Who can apply on behalf of non
resident, minor, lunatic, idiot, and court of wards?
Section 160 of IT Act, 1961 provides that a non-resident, a minor, lunatic, idiot, and court of wards and such
other persons may be represented through a Representative Assessee. In such cases, application for PAN will
be made by the Representative Assessee.
Are there any charges to be paid at IT PAN Service Centers?
UTIITSL has been authorized to collect a processing charge of ` 107/- (including GST) per PAN application
and this includes cost of new tamper proof PAN card. This amount will have to be paid in cash at IT PAN
Service Center that will have to be affixed on PAN Application Form. In case, the PAN card is to be dispatched
outside India then additional dispatch charge of ` 910/- will have to be paid by applicant.