PAN, a ten digit alpha numeric number is a unique identification number which is allotted by the Income Tax Department. It is necessary for every assessee or tax payer to have a PAN allotted, as it is required for furnishing return of income. A person can have only one Permanent Account Number. Holding more than one number is against law and may attract penalty upto Rs.10,000/-. An application should be made in Form 49A prescribed by the IT Department. This form is freely downloadable from the following websites.

http://www.incometaxindia.gov.in/
http://www.utiisl.co.in/
http://tin.nsdl.com/

The form can also be obtained at the TIN (Tax Information Network) Facilitation Centres.

How to obtain a new PAN card for the same PAN:

A new PAN card can be obtained, when PAN is available but the PAN card has been lost or some changes/corrections are required to be made. The form for making a request for new PAN card is downloadable from the link http://www.tin-nsdl.com/

An identity proof and address proof shall be submitted along with the application.
Following are some of the documents that can be submitted as ID proof and address proof:

Identity Proof
a. Passport
b. Voter ID Card
c. Driving Licence
d. Ration card
e. Electricity Bill
f. Telephone Bill
g. Rent receipt

Address Proof
a. Passport
b. Voter ID Card
c. Driving Licence
d. Ration card
e. Electricity Bill
f. Telephone Bill
g. Rent receipt

Apart from the above, there are also few other documents which can be submitted as proof along with the application (details are available in the above mentioned website).

The applicant shall also submit along with the application the PAN allotment letter which would have been issued by the Department. If there are any changes that are required to be made, the proof in support of such changes shall also be submitted along with the form. A nominal fee is chargeable for processing the application which costs around Rs.85/- plus service tax as applicable.

An online application can also be made by the applicant for which the cost is the same as in case of a physical application. The application form can also be submitted physically at the TIN facilitation centres maintained by NSDL.(National Securities Depository Limited).The contact details and address of these facilitation centres are available in
http://www.tin-nsdl.com/TINFacilicenter.asp

Similarly a request for new PAN card or changes/corrections in the data can be made for Companies, firms, AOPs, BOIs etc. The IT department has clearly categorized the documents which are required to be submitted for each identity. For eg: A Company has to submit a copy of the Certificate of Registration issued by the Registrar of Companies and the address proof as supporting documents.


Following are the images of the Form (Request for New PAN Card / and Changes or Correction PAN data) Please click on the image to view in a larger mode.