The PAN cardinal comprises of ten alphanumeric characters and is issued in the anatomy of a laminated card. A PAN agenda is appropriate for both aborigine as able-bodied as non-resident assessees. In case of non-resident assessees, there are a few accessory changes in the requirements for an application.
A non-resident assessee is:
A aborigine of India residing alfresco India at the time of authoritative appliance Not a aborigine of India ie adopted aborigine Added than alone (a company, trust, firm, etc) – not a aborigine of India – accepting no appointment of its own in India.
The afterward credibility should be acclaimed while applying for the PAN:
AO Code: AO cipher pertaining to International Taxation Directorate should be used.
Address: A adopted abode can be provided as residential (only for individuals) and appointment abode by such applicants, if they do not accept any Indian abode of their own. Alone applicants may announce any abode (residential or appointment -whether Indian or abroad) as the abode for communication.
Additional bagman accuse for PAN agenda celerity shall be payable by appellant at the time of authoritative appliance if the abode for advice is a adopted address. Complete abode including name of state, arena (if applicable) and name of country should be acutely mentioned in the appliance as allotment of the address.
A able zip or pin code, if applicable, should be provided by the applicant. Further, a accurate email abode charge be provided by such applicants. It is to be acclaimed that accouterment capacity of Residential Abode (RA) is not binding in the PAN appliance for such applicants. However, if RA capacity are provided, affidavit of character and abode in account of RA shall be appropriate in accession to those of the applicant.
Photograph and signature: Alone applicants should accommodate their own contempo colour photograph of assigned size. This is not applicative for added applicants. Appliance should consistently be active by the appellant himself / herself in all cases (for individuals). In case of applicants added than individuals, appliance should be active by an accustomed attestant on account of the appellant (eg administrator of the aggregation or accomplice of the close or trustee of the trust, etc).
Even if the RA capacity are provided, the appliance should be active by the appellant (in case of alone applicants) or by the accustomed attestant (for non-individual applicants).
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