New IT Act 2025 — Knowledge Bank

Application for allotment of a Permanent Account Number

Rule 158 — Application for allotment of a Permanent Account Number

Parent Act Section(s): Section 2, Section 7, Section 262

Full Text

  1. Application for allotment of a Permanent Account Number. — (1) An application under section 262 for allotment of a Permanent Account Number shall be made in Form No. 93, Form No. 94, Form No. 95 and Form No. 96, as the case maybe, in accordance with sub-rule (8). (2) An applicant may also apply for allotment of a Permanent Account Number through a common application form as maybe, notified by the Central Government. (3) 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 section 262(1) or (2) or (11) to the authorities mentioned in sub-rule (4) by intimating his Aadhaar number. (4) The Director General of Income-tax (Systems) shall, on receipt of information under sub-rule (3), authenticate the Aadhaar number for that purpose. (5) 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 262 has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer; and (ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (6) For the purposes of sub-rule(5), the Assessing officer shall include an income tax authority who is assigned the duty of allotting Permanent Account Number by the Director General of Income-tax (Systems). (7) The application referred to in sub-rule (1) shall be made by the person specified in Column B of the following Table within the time specified in column C thereof: Table Sl. Person Time within which application for No. allotment of Permanent Account Number is to be made A B C 1 Where the total income of the person or the total income of any On or before the 31st May of the tax other person in respect of which he is assessable under the Act year immediately succeeding the tax during any tax year exceeds the maximum amount which is not year, for which such income is assessa- chargeable to income-tax and he has not been allotted any Per- ble. manent Account Number. 2 A person not falling under Sl. No. 1, but carrying on any busi- Before the end of that tax year. ness or profession, the total sales, turnover or gross receipts of which are or is likely to exceed ₹ 500000 in any tax year and who has not been allotted any Permanent Account Number. 3 A person who is required to furnish a return of income under Before the end of the tax year. section 349 and who has not been allotted any Permanent Ac- count Number. 4 A person who is entitled to receive any sum or income or Before the end of such tax year. amount, on which tax is deductible or collectible under Chapter XIX-B in any tax year. 5 A person, being a resident, other than an individual, which en- On or before the 31st May, immediately ters into a tax transaction of an amount aggregating to ₹ 250000 following such tax year. or more in a tax and which has not been allotted any Permanent Account Number. 6 A person, who is the managing director, director, partner, trus- On or before the 31st May, immediately tee, author, founder, karta, chief executive officer, principal following the tax year in which the per- officer or office bearer of the person referred to in Sl. No. 5 or son referred to in Sl. No. 5 enters into any person competent to act on behalf of the person referred to financial transaction specified therein. in the said serial number and who has not been allotted any Permanent Account Number. 7 A person who intends to enter into the transaction prescribed At least seven days before the date on under section 262(1)(f) and section 262(9)(a). which he intends to enter into the said

transaction. (8)(a) The application referred to in sub-rules (1) and (3), in respect of an individual who is a citizen of India, shall be filled in the Form 93, and shall be accompanied by the documents mentioned in the following Table for proof of identity, address and date of birth: Table Sl. Nature of Document Proof of Proof of Date of Birth No. Identity Address ( bearing the name, date , month and year of birth) A. Copy of:–

  1. AADHAAR card Yes Yes No

  2. Indian Passport Yes Yes Yes

  3. Driving Licence Yes Yes Yes

  4. Elector‘s Photo Identity Card issued Yes Yes Yes by the Election Commission of India

  5. Ration card having photograph of the Yes No No applicant

  6. Transgender Identity Card or Yes Yes Yes certificate issued under the Transgender Persons (Protection of Rights) Act, 2019 having photograph of the applicant

  7. Photo identity card issued by the Yes No Yes Central Government or a State Government or a Public Sector Undertaking

  8. Pensioner Card issued by Yes No No Government, having photograph of the applicant

  9. Central Government Health Scheme Yes No Yes Card or Ex-servicemen Contributory Health Scheme photo card Indian Passport of spouse bearing No Yes No

  10. name of the person

  11. Post office passbook having address No Yes No of the applicant

  12. Domicile certificate issued by the No Yes Yes Government

  13. Allotment letter of accommodation No Yes No issued by the Central Government or State Government of not more than three years old

  14. Property registration document No Yes No

  15. Latest property tax assessment order No Yes No

  16. Electricity bill (Not more than three No Yes No months old)

  17. Landline telephone or broadband No Yes No connection bill(Not more than three months old)

  18. Water bill(Not more than three No Yes No months old)

  19. Consumer gas connection card or No Yes No book or piped gas bill(Not more than three months old)

  20. Bank account statement as per Note 2 No Yes No (Not more than three months old)

  21. Depository account statement(Not No Yes No more than three months old)

  22. Credit card statement(Not more than No Yes No three months old)

  23. For individuals born on and after 1st No No Yes October, 2023 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);

  24. Birth certificate issued by the No No Yes 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)

  25. Pension payment order No No Yes

  26. Marriage certificate issued by the No No Yes Registrar of Marriages

  27. Matriculation certificate or mark sheet No No Yes of recognised board B. Or original of:

  28. Certificate of identity signed by a Yes No No Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be

  29. Bank certificate, on the letter head Yes No No from the branch (along with the name, stamp and copy of employee ID of the issuing officer) containing duly attested photograph and bank account

number of the applicant. 3. Certificate of address signed by a No Yes No Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be 4. Employer certificate. No Yes No 5. Affidavit sworn before a Magistrate No No Yes stating the date of birth Note 1: In case of a person being a minor, in addition to Aadhaar of the minor, any of the above listed doc- uments of any of the parents or guardian of such minor shall be deemed to be the proof of identity. Note 2: In case of an Indian citizen residing outside India, copy of bank account statement in country of res- idence or copy of non-resident external bank account statements shall be the proof of address. Note 3: In case of a minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. (b) The application referred to in sub-rules (1) and (3), in respect of an applicant mentioned in column B of the following Table, shall be filled in the Form mentioned in column C of the said table, and shall be accompanied by the documents mentioned in column D thereof, as proof of identity, address and date of birth or date of incorporation of such applicant: Table Sl. Applicant Form Documents as proof of identity, address and date of No. birth or date of incorporation A B C D 1 Hindu undivided family Form No. 94 (a) Original affidavit by the karta of the Hindu Undivided Family duly authenticated by a Notary Public or Oath Commissioner or Judicial Magistrate stating the name, father’s name, Aadhaar number or Permanent Account Number and address of all the coparceners on the date of application; and (b) a 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. 2 Company registered in India Form No. 94 (a) Copy of Certificate of Registration issued in India 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). 3 Limited Liability Partnership Form No. 94 formed or registered in India (a) Copy of Certificate of Registration issued in India by the Registrar of Limited Liability Partnerships; or

(b) LLP identification number allotted in India by the Registrar under the Limited Liability Partnership Act, 2008(6 of 2009). 4 Firm (other than Limited Form No. 94 (a) Copy of Certificate of Registration issued in India Liability Partnership) formed by the Registrar of Firm; or or registered in India (b) copy of partnership deed. 5 Trusts formed or registered Form No. 94 (a) Copy of trust deed; or in India (b)Copy of Certificate of Registration Num- ber issued by Charity Commissioner. 6 Association of persons (other Form No. 94 (a) Copy of agreement; or than trusts) or body of indi- viduals formed or registered (b) copy of Certificate of Registration Number is- in India sued by Charity Commissioner or Registrar of Co- operative Society or any other competent authority; or (c) any document originating from any Central Government or State Government Department, es- tablishing identity and address of such person. 7 Local authority or artificial Form No. 94 Any document originating from any Central Govern- juridical person formed or ment or State Government Department establishing registered in India identity and address of such person. 8 Any person on behalf of the Form No. 94 Certificate in original from the Head of the Department Central Government or State or Pay and Accounts Officer or Zonal Accounts Officer Government or Union Terri- or District Treasury Officer or Cheque Drawing and tory Administration Disbursing Officer. 9 Individuals not being a citi- Form No. 95 (i) Proof of identity :— zen of India (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 au- thorised officials of overseas branches of Scheduled Banks registered in India.

(ii) Proof of date of birth: — (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 containing date, month and year of birth 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) 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 (f) copy of birth certificate containing date, month and year of birth issued by any foreign authority and 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. (iii) 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. 10 Limited Liability Partner- Form No. 96 ship registered outside India (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 Company registered outside Form No. 96 India (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 Firm formed or registered Form No. 96 outside India (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. 13 Association of persons Form No. 96 (Trusts) formed outside (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. 14 Association of persons (oth- Form No. 96 er than Trusts) or body of (a) Copy of Certificate of Registration issued in individuals or local authority the country where the applicant is located, or person formed or any oth- duly attested by “Apostille” (in respect of er entity (by whatever name countries which are signatories to the Hague called) registered outside Apostille Convention of 1961), or by Indian India 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) Every person who has been allotted Permanent Account Number and who, in accordance with the provisions of section 262(6)(a), is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Director General of Income-tax (Systems) or the person authorised by the said authority. (10) Every person who, in accordance with the provisions of section 262(6)(a), is required to intimate his Aadhaar number to the prescribed authority in the prescribed form and manner, failed to do so by 30th June 2023, 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 ₹ 1000.

(11) The Director General of Income-tax (Systems) shall specify the classes of persons, forms, guidelines, standards and formats along with procedure for safe and secure transmission of forms and formats under sub-rule (2) in relation to furnishing application for allotment of the Permanent Account Number. (12) The Director General of Income-tax (Systems) shall specify the forms and formats along with procedure in relation to furnishing correction application under section 262(4). (13) The Director General of Income-tax (Systems) shall specify the formats, guidelines and standards along with procedure, for the verification of documents filed with the application under sub-rule (8), intimation of Aadhaar number in sub-rule (9) 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 Number, intimation of Aadhaar number and issue of Permanent Account Number. (14) The Director General of Income-tax (Systems) shall lay down the formats, guidelines and standards along with procedure for,— (a) intimation of Aadhaar number under sub-rule (3); or (b) authentication of Aadhaar number under sub-rule (4); or (c) 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.

Cross-References

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