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Item No.
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Item Details
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Instructions for filling the form
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1
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Full Name
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Please select appropriate title.
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Do not use abbreviations in the
First and the Last name/Surname.
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For example RAVIKANT should
be written as :
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Last Name/Surname
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R
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A
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V
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I
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K
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A
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N
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T
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First Name
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Middle Name
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For example SURESH SARDA should
be written as :
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Last Name/Surname
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S
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A
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R
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D
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A
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First Name
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S
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U
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R
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E
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S
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H
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Middle Name
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For example POONAM RAVI
NARAYAN should be written as :
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Last Name/Surname
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N
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A
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R
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A
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Y
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A
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N
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First Name
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P
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O
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O
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N
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A
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M
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Middle Name
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R
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A
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V
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I
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For example SATYAM
VENKAT M. K. RAO should be written as :
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Last Name/Surname
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R
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A
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O
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First Name
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S
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A
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T
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Y
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A
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M
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Middle Name
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V
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E
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N
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K
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A
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T
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M
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K
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For example M. S. KANDASWAMY(MADURAI
SOMASUNDRAM KANDASWAMY) should be written as :
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Last Name/Surname
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K
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A
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N
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D
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A
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S
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W
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A
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M
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Y
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First Name
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M
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A
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D
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U
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R
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A
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I
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Middle Name
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S
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O
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M
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A
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S
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U
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N
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D
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R
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A
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M
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Applicants other than
'Individuals' may ignore above instructions.
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Non-Individuals should write
their full name starting from the first block of Last Name/Surname. If the
name is longer than the space provided for the last name, it can be
continued in the space provided for First and Middle Name.
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For example XYZ DATA
CORPORATION (INDIA) PRIVATE LIMITED should be written as :
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Last Name/Surname
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X
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Y
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Z
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D
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A
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T
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A
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C
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O
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R
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P
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O
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R
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A
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T
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I
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O
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N
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(
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I
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N
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D
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First Name
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I
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A
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)
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P
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R
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I
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V
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A
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T
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E
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L
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I
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M
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I
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T
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E
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D
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Middle Name
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For example MANOJ
MAFATLAL DAVE (HUF) should be written as :
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Last Name/Surname
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M
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A
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N
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O
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J
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M
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A
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F
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A
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T
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L
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A
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L
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D
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A
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V
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E
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(
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H
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U
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F
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)
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First Name
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Middle Name
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HUFs shall mention HUF after their
full name.
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In case of Company, the name
should be provided without any abbreviations. For example, different
variations of 'Private Limited' viz. Pvt Ltd, Private Ltd, Pvt Limited, P
Ltd, P. Ltd., P. Ltd are not allowed. It should be 'Private Limited' only.
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In case of sole proprietorship
concern, the proprietor should apply for PAN in his/her own name.
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Name should not be prefixed with
any title such as Shri, Smt, Kumari, Dr., Major, M/s etc.
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2
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Abbreviation of the full name to
be printed on the PAN card
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Individual applicants should
provide full/abbreviated name to be printed on the PAN card. Name, if
abbreviated, should necessarily contain the last name. For example:
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SATYAM VENKAT M. K. RAO should be written as :
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Last Name/Surname
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R
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A
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O
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First Name
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S
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A
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T
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Y
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A
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M
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Middle Name
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V
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E
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N
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K
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A
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T
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M
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K
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can be written as in .Name to be
printed on the PAN Card. column as
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SATYAM VENKAT M. K. RAO or
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S. V. M. K. RAO or
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SATYAM V. M. K. RAO
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For Non - Individual applicants,
this should be same as last name field in Item No.1 above.
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Name you would like printed on
the card should not be prefixed with titles such as Shri, Smt, Kumari, Dr.,
Major, M/s etc.
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3
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Have you ever been known by any
other name?
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If applicant selects 'Yes', then
it is mandatory to provide details of the other name. Instructions in Item
No.1 with respect to name apply here. Title should be similar to the title
mentioned in Item No. 1.
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4
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Gender
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This field is mandatory for
Individuals. Field should be left blank in case of other applicants.
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5
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Date of Birth/Incorporation/
Agreement /Partnership or Trust Deed/Formation of Body of Individuals/
Association of Persons
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Date cannot be a future date.
Date: 2nd August 1975 should be written as:
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D
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D
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M
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M
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Y
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Y
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Y
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Y
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0
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2
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0
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8
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1
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9
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7
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5
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Relevant date for different
categories of applicants is:
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Individual: Actual Date of
Birth; Company: Date of Incorporation; Association of Persons: Date of
formation/creation; Trusts: Date of creation of TrustDeed; Partnership
Firms: Date of Partnership Deed; LLPs : Date of Incorporation/Registration;
HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001
where the date of creation is not available.
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6
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Details of Parents
(Applicable to Individuals only)instead of Father Name and provide the same.
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Instructions in Item No.1 with
respect to name apply here.
Whether mother is a single parent and you wish to apply for PAN by
furnishing mother's name only?
It is mandatory for Individual applicants to select the flag (i.e. 'Yes' or
'No').
This flag should be selected as 'Yes' only if (i) Mother is a single parent,
and (ii) You wish to apply for PAN using mother's name only. Fathers name
should be left blank.
If the flag is selected as 'No', then father's name is mandatory. For such
cases, mother's name is optional.
Father's Name: It is mandatory for Individual applicants
(except for cases where mother is a single parent) to provide father's name.
Married woman applicant should also give father's name and not husband's
name.
Mother's Name: This is an optional field. Mother's name is
mandatory if the flag value (i.e. Whether mother is a single parent and you
wish to apply for PAN by furnishing mother's name only?) is selected as
'Yes'.
Name to be printed on the PAN card: Appropriate flag
should be selected to indicate the name (out of the father's name and
mother's name given in the form) to be printed on the PAN card. If the
'Mother as a Single Parent' field is selected as 'Yes', then mother's name
flag should only be selected for the name to be printed on the PAN Card. If
none of the option is selected, then father's name shall be considered for
printing on the PAN card. In case of mother as a single parent, mother's name
shall be considered for printing on the PAN Card.
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7
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Address - Residential and Office
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R - Residential Address:
For Individuals, HUF, AOP, BOI or AJP, residential address is mandatory.
Other applicants should leave this field blank.
O - Office Address:
(1) Name of Office and address to be mentioned in case of individuals having
source of income as salary or Business / Profession [Item No.13].
(2) In case of Firm, LLP, Company, Local Authority and Trust, name of office
and complete address of office is mandatory.
(3) In case of Individual and HUF if Item No.8 (Address for Communication) is
selected as "O" then Proof of Office Address along with Proof of
residential address is mandatory w.e.f. applications made on and after 1st
November 2009.
For all categories of applicants, it is necessary to mention complete address
and the details of Town/City/District, State/Union Territory, and PINCODE are
mandatory.
In case, a foreign address is provided then it is mandatory to provide
Country Name along with ZIP Code of the country.
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8
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Address for Communication
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Individuals/HUFs/AOP/BOI/AJP may
indicate either 'Residence' or 'Office' and other applicants should
necessarily indicate 'Office' as the Address for Communication.
All communication will be sent at the address indicated in this field.
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9
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Telephone Number and e-mail ID
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(1) Telephone number should include
country code (ISD code) and STD code or Mobile No. should include Country
code (ISD Code of telephone number).
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For example :
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(i) Telephone number 23555705 of
Delhi should be written as
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Country code
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STD
Code
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Telephone
Number / Mobile number
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Where '91' is the country code
(ISD code) of India and 11 is the STD Code of Delhi.
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(ii) Mobile number 9102511111 of
India should be written as
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Country code
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STD
Code
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Telephone
Number / Mobile number
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Where '91' is the country code
(ISD code) of India.
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(2) It is mandatory for the
applicants to mention either their "Telephone number" or valid
.e-mail id. so that they can be contacted in case of any discrepancy in the
application and/or for receiving PAN through e-mail.
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(3) Application status updates
are sent using the SMS facility on the mobile numbers mentioned in the
application form. (applicable for Indian mobile numbers).
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(4) NRI /Foreign National should
mention the ISD code of their respective country and City code as
applicable in the space provided for ISD/STD code. e. g. Person staying in
Chicago should write A1 in the ISD code and 312 in STD code text box.(A1 is
ISD code of USA and 312 is City code of Chicago).
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10
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Status of Applicant
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This field is mandatory for all
categories of applicants. In case of 'Limited Liability Partnership', the PAN
will be allotted in 'Firm' status
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11
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Registration Number
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Not applicable to Individuals and
HUFs. Mandatory for 'Company'. Company should mention registration number
issued by the Registrar of Companies or the concerned Government Authority of
country of residence.
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12
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Country of citizenship
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This field is mandatory for all
categories of applicants.
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13
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Source of Income
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It is mandatory to indicate at
least one of the sources of incomes, as mentioned in the form. In case, the
income from Business/profession is selected by the applicant then an
appropriate Business/ Profession code should be mentioned.
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Please refer the table given
below to select the Business/ Profession code:
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Code
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Business/ Profession
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Code
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Business/ Profession
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01
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Medical Profession and
Business
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11
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Films, TV and such other
entertainment
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02
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Engineering
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12
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Information Technology
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03
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Architecture
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13
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Builders and Developers
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04
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Chartered
Accountant/Accountancy
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14
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Members of Stock Exchange,
Share Brokers and Sub-Brokers
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05
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Interior Decoration
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15
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Performing Arts and Yatra
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06
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Technical Consultancy
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16
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Operation of Ships,
Hovercraft, Aircrafts or Helicopters
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07
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Company Secretary
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17
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Plying Taxis, Lorries, Trucks,
Buses or other Commercial Vehicles
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08
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Legal Practitioner and
Solicitors
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18
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Ownership of Horses or Jockeys
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09
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Government Contractors
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19
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Cinema Halls and Other
Theatres
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10
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Insurance Agency
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20
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Others
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14
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Name and address of Representative
Assessee
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Section 160 of Income Tax Act,
1961 provides that any person (assessee) can be represented through
Representative Assessee. Therefore, this column should be filled in by
representative assessee only as specified in Section 160 of the Income-tax
Act, 1961, such as, an agent of the non-resident, guardian or manager of a
minor, lunatic or idiot, Court of Wards, Administrator General, Official
Trustee, receiver, manager, trustee of a Trust including Wakf.
This field will contain particulars of the Representative Assessee. This
field is mandatory if applicant is minor, deceased, idiot, lunatic or
mentally retarded. Column 1 to 13 will contain details of person on whose
behalf this application is submitted.
Proof of Identity and Proof of address is also required for representative
assessee.
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15
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Proof of Identity and Proof of
Address documents
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It is mandatory to attach proof of identity and proof of address with PAN
application. Documents should be in the name of applicant. List of documents
which will serve as proof of identity and address for each status of
applicant is as given below:
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Document acceptable as proof of
identity and address as per Rule 114(4) of Income Tax Rules, 1962
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For Individuals and HUF
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Proof of Identity
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Proof of address
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Copy of
1. Passport, or
2. Person of Indian Origin (PIO) card issued by Government of India, or
3. Overseas Citizen of India (OCI) card issued by Government of India, or
4. Other national or citizenship Identification Number or Taxpayer
Identification Number duly attested by 'Apostille' (in respect of the
countries which are signatories to the Hague Apostille Convention of 1961) or
by the 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 (in prescribed format)
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Copy of
1. Passport, or
2. Person of Indian Origin (PIO) card issued by Government of India, or
3. Overseas Citizen of India (OCI) card issued by Government of India, or
4. Other national or citizenship Identification Number or Taxpayer
Identification Number duly attested by 'Apostille' (in respect of the
countries which are signatories to the Hague Apostille Convention of 1961) or
by the 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 (in prescribed format); or
5. Bank account statement in the country of residence, or
6. Non-resident External(NRE) bank account statement in India, or
7. Certificate of Residence in India or Residential permit issued by the
State Police Authorities, or
8. Registration certificate issued by the Foreigner's Registration Office
showing Indian address, or
9. Visa granted & Copy of appointment letter or contract from Indian
Company & Certificate (in original) of Indian address issued by the
employer.
Note: - In case 'Office Address (of India)' is mentioned in application made
by foreign citizens, then it is mandatory to provide following documents as
proof for office address in addition to any of the above residence proof:
I. Copy of appointment letter/contract from Indian Company and
II. Certificate (in original) of address in India of applicant issued by
authorized signatory of employer on employer's letter head mentioning the PAN
of the employer and
III. Copy of PAN card for the PAN mentioned in the employer's certificate.
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Other than Individuals and HUF
(Including those having no office of their own in India)
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Copy of
1. Certificate of Registration issued in the country where the applicant is located
duly attested by 'Apostille' (in respect of the countries which are
signatories to the Hague Apostille Convention of 1961) or by the 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 (in prescribed format); or
2. Registration certificate issued in India or of approval granted to set up
office in India by Indian Authorities.
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Copy of
1. Certificate of Registration issued in the country where the applicant is
located duly attested by 'Apostille' (in respect of the countries which are
signatories to the Hague Apostille Convention of 1961) or by the 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 (in prescribed format); or
2. Registration certificate issued in India or of approval granted to set up
office in India by Indian Authorities.
Note : In case the applicant mentions address of 'Indian tax
consultant' as "care of" address then the original power of
attorney notarized / attested by Apostille (in respect of the countries which
are member to the Hague Apostille Convention of 1961) or by Indian Embassy/
High Commission or Consulate located in the country where applicant is
located or authorised officials of overseas branches of Scheduled Banks
registered in India (in prescribed format), which specifically mentions that
'Indian tax consultant' is authorized to accept notices from Income tax
Department on behalf of the applicant should also be provided.
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16
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KYC Details
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It is mandatory to provide KYC
details in case of an application filled by a Foreign Institutional Investor
or a Qualified Foreign Investor, as prescribed under the regulations issued
by Securities and Exchange Board of India (SEBI). Please refer the guidelines
issued by the Securities and Exchange Board of India (SEBI) and Prevention of
Money Laundering Act for filling these details.
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17
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Signature / Thumb impression
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Application must be signed by (i)
the applicant; or (ii) Karta in case of HUF; or (iii) Director of a Company;
or (iv) Authorized Signatory in case of AOP, Body of Individuals, Local
Authority and Artificial Juridical Person; or (v) Partner in case of
Firm/LLP; or (vi) Trustee; or (vii) Representative Assessee in case of
Minor/deceased/idiot/lunatic/mentally retarded.
Applications not signed in the given manner and in the space provided are
liable to be rejected.
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18
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Other Details: Depository Account
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If applicant selects 'copy of
depository account' as proof of identity or proof of address, it is mandatory
to fill in Depository Account Details.
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19
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Payment Details
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An applicant has an option of
making payment either by demand draft, or Credit Card / Debit Card / Net
Banking.
Credit card/Debit card:- Applicants making online payment using credit card /
debit card will be charged an additional charge of upto 2% (plus applicable
taxes) of application fee by the bank providing gateway facility.
Additionally, the conversion/exchange rates may also be levied by the card
issuing bank, as per prevailing rates.
Net Banking:- Applicants making payment through Net Banking facility will be
charged an additional surcharge of 4.00 + service tax for payment gateway facility.
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