E-PAN CARD

E-PAN is the PAN provided in PDF format rather than physical card. The E-PAN card in PDF format will be sent to e-mail ID mentioned in PAN application form. If the physical PAN Card is not required, then PAN applicant will have to indicate at the time of submission of PAN application. In such cases, Email ID will be mandatory & E-PAN Card will be sent to the PAN applicant at the email ID. Physical PAN Card will not be dispatched in such cases. Charges for E-PAN card is different from physical PAN card.

PAN Card Fee

Instant-PAN Card

Income-tax Dept. has launched a new functionality on the e-filing portal which allots a PAN to the assessee on basis of his Aadhaar Number.

This facility can be used by an assessee only if the following conditions are fulfilled:

1. He has never been allotted a PAN;
2. His mobile number is linked with his Aadhaar number;
3. His complete date of birth is available on the Aadhaar card; and
4. He is not a minor on the date of application for PAN

Procedure to get instant PAN

1. Go to https://www.incometaxindiaefiling.gov.in/home and click on the link ‘Instant PAN’ through Aadhaar’ given on the right hand side
2. Click on ‘Get New PAN’
3. Enter the Aadhaar No. of the Applicant
4. Enter the OTP received on the mobile number linked with the Aadhaar No.
5. Validate the Aadhaar Details
6. Validate Email-id
7. Download the e-PAN

Procedure to get area code for for allotment of PAN

It is mandatory to provide the AO Code while applying for PAN and TAN. AO Code (i.e., Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must be filled up by the applicant. These details can be obtained from following links  :

https://tin.tin.nsdl.com/pan/servlet/AOSearch

Click on above link  for AO Code of PAN.

https://tin.tin.nsdl.com/tan/servlet/TanAOSearch

Click on above link  for AO Code of TAN.

PAN verification process

​​This functionality helps deductor in verifying whether the PAN provided by the deductee (Tax Payer) is valid as per Income Tax Department database.

https://www1.incometaxindiaefiling.gov.in/eFilingGS/Services/VerifyYourPanDeatils.html?lang=eng

* Alternatively PAN verification can be done from TRACES.

• ​​Login to TRACES as deductor and click on ‘PAN Verification’ under ‘Statements / Payments’ tab. 
• Enter PAN and select Form Type and proceed. Status of the PAN (whether valid / invalid) and name of PAN holder will be displayed as per PAN database.

Procedure of PAN Correction

​Any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income-tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”. ​

PAN correction can be done both online or offline mode.

For offline mode, you are required to submit the “Request For New PAN Card Or/ And Changes or Correction in PAN Data” form at the nearest PAN facilitation centre.

Request For New PAN Card Or/ And Changes or Correction in PAN Data

> Online through NSDL https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html

> Online through UTIITSL https://www.myutiitsl.com/PAN_ONLINE/CSFPANApp

> Download PDF https://www.incometaxindia.gov.in/Documents/form-for-changes-in-pan.pdf

Penalty for not complying with the provisions relating to PAN

​​​​​​ ​​Section​ 272B provides for penalty in case of default by the taxpayer in complying with the provisions relating to PAN, i.e., not obtaining PAN, even though he is liable to obtain PAN or knowingly quoting incorrect PAN in any prescribed document in which PAN is to be quoted or intimating incorrect PAN to the person deducing tax or person collecting tax. Penalty of Rs. 10,000 under​​se​ction 272B can be levied for failure to comply with the provisions of section 139A​ and penalty of Rs. 10000 per default shall be levied for failure to Quote or to Quote invalid PAN.

Also a​​​​​​ person cannot hold more than one PAN. If a PAN is allotted to a person, then he cannot apply for obtaining another PAN. A penalty of Rs. 10,000/- is liable to be imposed under​​Section 272B​ of the Income-tax Act, 1961 for having more than one PAN.

If a person has been allotted more than one PAN then he should immediately surrender the additional PAN card(s).

Contact details for the matters relating to PAN

​​​In case of PAN card is not received, contact NSDL.

The Income Tax Department or NSDL can be contacted in any of the following means

Consequences for not linking PAN with Aadhaar Number

The Central Board of Direct Taxes has notified Rule 114AAA prescribing the manner and consequences if PAN becomes inoperative. The Rule 114AAA(2) provides that where a person, whose PAN has become inoperative, it shall be deemed that he has not furnished, intimated or quoted the PAN, as the case may be, and he shall be liable for all the consequences under the Act for not furnishing, intimating or quoting the PAN.

However, the person can reactivate his PAN by subsequently intimating his Aadhaar to the Department.

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