“pan service agents” manual - eMitra MIS Portal

“PAN SERVICE AGENTS” MANUAL

UTI Infrastructure Technology And Services Ltd Govt. Services Department - IT-PAN Service Unit Plot No 3.Sector -11, CBD- Belapur, Navi Mumbai - 400614 Phone No.: (+91-022) 67931300 Fax No. : 67931399

Website:

www.utiitsl.com

Introduction:

The Central Board of Direct Taxes (CBDT) has awarded the contract to UTIITSL for the issue of Permanent Account Number (PAN). UTIITSL will collect the PAN applications (Form49A and CSF) from their collection centers at various locations all over India. UTIITSL will arrange to create data and scan photographs and signatures at their four UTIITSL Regional Offices.

For collection of PAN applications at various locations, UTIITSL has appointed various PAN Service Centers which are primarily meant for distribution and Collection of PAN Form49A and CSF to/from the applicants. The applicants fill up the form as per the guidelines available on the PAN application forms and submit the same at the UTIITSL’s authorized PAN Service Centers or UTIITSL’s Offices. The authorized person managing the centre/s will be hereafter referred as PAN Service Agent (PSA).

For housing a PAN Card Centre, the following infrastructure is must.

Basic infrastructure requirement:

1. Office space of minimum 100 square feet. 2. A landline phone. 3. Availability of drinking water, drop box, sitting place, proper ventilation, lighting, housekeeping, etc. 4. Computer with internet connectivity. 5. Should have more than 2 staff.

CSC- PAN Project - Operation Manual of PAN Service Centre Page 2 of 19

Other Conditions for manning a PAN Service Center is as under:

1. The PAN Service Centre will be open from Monday to Saturday from 9.30 a.m. to 5.00 p.m

2. The PAN Service Center should :

a) Display a standard glow sign/flex banner board as per the norms at the PAN Centre. The PSA will be provided with Boards / Banners indicating that he/she is PAN Service Agent. b) Have exclusive counter for distribution and collection of forms viz., PAN Form49A and CSF. c) Display of relevant Information and Instructions required for filling up the PAN application form. The following documents should be displayed: Frequently Asked Questions Checklist for Form49A Checklist for CSF List of AO codes for the Jurisdiction of PSA. Display the addresses of the designated UTIITSL Branch or Regional Office for further queries etc. Any other instructions issued from time to time. d) Should provide assistance / information to the applicant for filling up the PAN application form. e) Arrange

for

authorities for

a daily

dedicated pick

up

Courier

Agency or Postal

of document and ensure the

documents reach to the designated Regional Office next day. f) The appointment of PSA is initially for a period of two years from the date of agreement and it may be extended for further period at the discretion of UTIITSL. PSA may obtain the list of CSC- PAN Project - Operation Manual of PAN Service Centre Page 3 of 19

allotted PAN from the controlling UTIITSL Branch (Investor Service Wing) for applicant query. g) If the applicant is having any grievance (Data entry error) in respect of his PAN processed by UTI ITSL and the mistake is on the part of UTI ITSL, the complaint letters /queries and other documents etc may be accepted without any fee and the same may be forwarded to the respective PDC/ PPC- Mumbai. UTIITSL, in case of data entry error, will print the card at its own cost and dispatch it to the Applicant. h) In case of non-receipt, the complaint letter should be obtained from applicant with the dispatch address and should be forwarded to respective Regional Office.

There are two types of forms which are used for making a PAN Card:

a) Form49A – to be used by the applicant for obtaining a new PAN Card.

b) Composite Service Form (CSF) – to be used by the applicant for obtaining a duplicate PAN Card or for any correction in their existing PAN card details.

A- Procedure for Acceptance of Form49A Following are the fields to be checked/filled in before acceptance/ submission of the form at collection centre. The Form49A format should be similar as defined by IT Department (No extra cost should be charged from the applicant for the form). The applicant has to fill up the form using Black ink pen and provide all the mandatory information given.


Colour Photo: The applicant has to affix (i.e. pasted and NOT staple) recent colored photograph of Stamp size (3.5 cms X 2.5 cms) on the space provided on the form. In case if the applicant is HUF / NonIndividual / Minor, photograph is not required to be affixed.

Signature: The signature of the applicant is mandatory. Forms having no signature will be summarily rejected. Applicant is required to sign in Black color ink in space specifically meant for signature on the front side of application and also on the reverse of the application. In case of thumb impression, it is always Left Thumb Impression (LTI) irrespective of sex of the applicant. However, the Thumb Impression should be attested either by any Gazetted Officer, a Magistrate or a Notary Public under official seal on page 2 of the Form.

A.O Code: This should be filled up by the applicant and should not be left blank. The Service Agent will have a list of AO code etc pertaining to his District / State. If the AO Code is not written by the applicant, the PSA should assist

the applicant to identify the AO Code and fill

up the same or advise applicant to seek the assistance of local Income Tax Office.

1. Name

of

Assessee/Company

Name: In case

of individual

applicant, the name has to be written in full/expanded form in the order of Last, First and Middle Name. Short forms of the name or initials are not allowed in the name field. Name should not be prefixed with titles such as Shri, Smt, Kumari, Late, Major, Dr., M/s etc. and a blank box should be left between any parts of the name. For Non- Individual case, exact name should be written as it is in the record.


2. Name to be printed on the Card: Applicants with longer names (exceeding 25 characters) should suitably abbreviate the name but without using any nick name or aliases. Otherwise name will be truncated and by default

name

will

be

printed

as

first

character of First Name and first character of Middle Name and full Surname.

3. Have you ever been known by any other name?: Applicant needs to tick yes or no If yes applicant should mention the details. Applicable to Individuals only and instructions as in Sr. No. 1 for writing name only.

4. Father’s Name: For Individual applicant, the father’s name is mandatory. Irrespective of the sex and marital status the applicant has to mention his / her Father’s name on the application form. Father’s Full name has to be written and initial or short forms of the name are not allowed. If the Father’s name is exceeding 25 Characters, the first characters of First name and Middle name and Last Name in full will be printed on the PAN Card. If it is less than 25 Characters, the name will be printed in the order of First Name, Middle name and Last Name.

5. Address: Residential / Office address:

The residential / office

address along with State and Pincode No. should be mentioned by the applicant. Applications received without PINCODE will be rejected.

6. Address for communication: Address for communication should be properly ticked i.e. “R” - for Residential Address and “O” - for Official Address.


Address

for

communication

should

also

be

supported

by

document. In case of Individuals, the proof of address of Residence is provided and if opted for office address for PAN Card dispatch; the Proof of Address of Office also is required to be submitted.

7. Telephone No: Telephone no. with the STD code has to be filled up for faster communication and convenience in dispatch of PAN Card. Email id: for

The

applicant

may

faster communication, if any.

provide

the

e-mail

address

However, either of the Phone

no or Email ID should be provided by the applicant for communication.

8. Sex: This is applicable for the Individual Applicants only. The relevant column should be ticked accordingly.

9. Status of the Applicant: There are 9 different categories of the Applicants. The status of applicant has to be indicated in the appropriate column.

10.Date of Birth / Date of Incorporation of Non-Individual: The Date of Birth, Date of Incorporation (for Non-Individual) is one of the core fields which will be printed on the PAN Card. Care must be taken to ensure that the DOB column is filled properly by the Applicant. The relevant Date for the different category of PAN applicant is: Status of the Applicant Individuals Companies Association of Persons Association of Persons (Trust ) Partnership Firms HUFs

Date which is required to mention on the form Actual Date of Birth Date of Incorporation Date of Formation / creation Date of creation or Trust Deed Date of Partnership Deed Date of creation of HUF


11. Registration

Number: This is not

applicable

for

Individual

and HUF applicants. “Company” applicant should mention the registration number issued by the Registrar of Companies. Other Applicants may mention the registration number issued by any State or Central Govt. authority or respective authority.

12. Whether Citizen of India: Applicant should tick as applicable ‘yes’ or ‘no’.

13. (a) Salaried: If yes applicant should Government or Other Name of the Organization: In case of salaried Individuals applying for PAN, the name of the Organization, has to be written on the Form. Name of the Business / Profession: If the applicant is not employed, but in a profession / business, the name of the profession/ business and its relevant code number has to be mentioned. Following code numbers have been allotted by Income Tax Department

for

various

Profession and Business

The

applicants who are not Salaried and not falling under any of the above categories must mention their source of Income as 20 i.e., others. Code No. 01 02 03 04 05 06 07 08 09 10 11

Nature of Profession / Business Medical Profession and Business Engineering Architecture Chartered Accountant / Accountancy Interior Decoration Technical Consultancy Company Secretary Legal Practitioner and Solicitors Government Contractors Insurance Agency Films, TV and such other entertainment CSC- PAN Project - Operation Manual of PAN Service Centre Page 8 of 19

12 13 14 15 16 17

Information Technology Builders and Developers Members of Stock Exchange, Share Brokers and Sub-Brokers Performing Arts and Yatra Operation of Ships, Hovercrafts, Air Crafts or Helicopters Plying Taxis, Lorries, Trucks, Buses or other Commercial Vehicles Ownership of Horses or Jockeys Cinema Halls and other Theaters Others

18 19 20

14. Name and Address of Representative Assessee: Section 160 of IT Act, 1956 provides that a non-resident, a minor, etc can be represented through a Representative Assessee. The details of the Representative Assessee are to be mentioned in point no 14 of the Forms 49A, whereas in the points from 1 to 13 will contain the details of person on whose behalf this application is submitted.

a) Proof of Identity – Photocopy of any one of the following documents should be submitted along with form as proof of identity•

Copy of school leaving certificate

or matriculation or

certificate or degree of a recognized educational institution or depository account or credit card or bank account or water bill or ration card or property tax assessment order or passport or voter identity card or driving license or certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be.


b) Proof of Address – Photocopy of any one of the following documents should be submitted along with form as proof of address•

Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter’s identity card or property tax assessment order or Assembly or Municipal Councilor or a Gazetted Officer, as the case may be.

B- Procedure for acceptance of Change Request Form (CSF) CSF has been designed for existing PAN holders for issue of duplicate PAN Card with or without any change/correction in PAN Data. CSF is normally used for:

1. Reprinting of PAN Card in lieu of Old/lost PAN Card.: Applicant requesting for reprinting of PAN Card in lieu of Old/Lost Card should tick the Reprint option and mention the core details (Name, Father Name, Date of such

cases

if

Birth)

there

as

is

given

in

ITD

database.

In

marginal difference in core details

(minor spelling difference, change in order of first and last name) the card will be printed with the core details as in ITD database. In case

of

major

difference

in

details

a

letter

indicating

the difference will be dispatched to applicant seeking clarification.

2. Correction in PAN Data/Card. Applicant requesting for correction in PAN Data/Card should select as correction on header of the form and tick the respective red box and should enclose the document showing the correct details.


3. Change in PAN Data/Card.: Applicant requesting for the change in PAN Data/Card should tick the respective red box and provide the documents showing the significant

change

correct

details.

Like- In

case

of

in applicant’s name or in father’s name (for

individuals) such proof should contain proof of name change from the old to new or necessary documents to support this change from old to new, in addition to the proof of identity. i.

For

married

ladies,

marriage

certificate,

marriage

invitation card, publication of ‘name-change’ in gazette, copy of passport-showing husband’s name (or vice versa). ii.

For other category of individual applicants, publication of name-change in gazette.

iii.

For companies ROC certificate giving name change.

iv.

For other categories which are registered organizations, the revised registration/ deed/ agreement

v.

For Partnership firms, revised partnership deeds

vi.

A certificate from a gazette officer.

Documents to be submitted: Following documents are mandatory documents to be submitted along with the CSF:

a.Proof of Identity - As mentioned in clause number 14 (a) on page number 9 b.Proof of Address - As mentioned in clause number 14 (b) on page number 10 c.PAN Proof- Following documents can be accepted as PAN proof: i. PAN Card/copy of PAN Card ii. Copy of a letter from Income Tax Department issuing the PAN. iii. If any proof of issuance of PAN is not available, the application may be accepted on “Good Effort Basis”


C- Procedure for acceptance of PAN forms from persons outside India and Foreign Citizens

An applicant who is a citizen of India but located outside India at the time of application is treated as a Foreign citizen i.e. not a citizen of India. Non-individuals i.e. company, trust or firm etc having no office of their own in India should fill the PAN application as mentioned below:

1. AO code pertaining to International Taxation Directorate should be used.

2. Photograph and Signature: Applicant should paste their own one recent coloured

photograph (3.5 cms x 2.5 cms) and the form should be

signed by the applicant himself / herself. Incase of Non-individual applicant, photograph is not required and the application should be signed by an authorized signatory on behalf of the applicant i.e. Director of the company or partner of the firm or trustee of the trust etc.

3. Even if the RA details are provided in column no. 14, the application should be signed by the applicant or authorized signatory only.

4. Address: For individual applicant residence address is compulsory. Foreign address can be provided for residential

and office address, if

they do not have any Indian address of their own. Applicants can provide residential or office address (Indian or foreign) as the address of communication. In case of Non-individual applicant office address is compulsory. Foreign address can be provided as office address. Complete address including name of state, name of the country and pincode should be provided in the address. CSC- PAN Project - Operation Manual of PAN Service Centre Page 12 of 19

5. Applicant should clearly indicate the address at which the PAN Card and other communication should be sent in column no 6.

6. Email ID: Email address is compulsory for NRI’s.

7. Representative Assesse is not mandatory.

However if the details are

provided, proof of identity and address of representative assesse should be submitted.

8. Proof of Identity and Proof of Address: Application should be submitted along with the documents in support of identity and address. The required documents are listed as follows:

Category of

Proof of Identity

Proof of Address

Copy of passport

Copy of any of the following

Applicant Indian citizen located outside

1. Copy of passport

India at the time of application

Foreign citizen located in

Copy of Passport OR

2. Copy of bank account in country of residence. 3. Copy of NRE Bank account statement showing at least two customer induced transactions in last six months period, duly attested by Indian Embassy / High commission or Consulate/Apostille in the country where the applicant is located. Copy of any of the following : i> Residential address

India at the

Copy of Person of

1. Copy of Passport OR

time of

Indian Origin (PIO)card

2. Copy of Bank account

application

issued by government of India

statement in India OR 3. Certificate of Residence issued by state police authorities. OR


4. Registration Certificate issued by Foreigner’s Registration Officer showing address in India OR 5. Copy of Person of Indian Origin ( PIO) card issued by government of India OR 6. Copy of NRE Bank account statement showing at least two customer induced transactions in last six months period, duly attested by Indian Embassy/High commission or consulate/ Apostille in the country where the applicant is located. 7. Copy of Visa application to Indian authorities OR Copy of OCI Card application + Copy of Visa granted OR Copy of OCI card + Copy of appointment letter/contract from Indian company + and Certificate ( in original ) of address in India of applicant issued by authorized CSC- PAN Project - Operation Manual of PAN Service Centre Page 14 of 19

signatory of

employer, On employer’s letter head mentioning also

the PAN

of the employer. ii > Office address of India 1. Copy of Visa application to Indian authorities OR 2. copy of OCI card application

+ copy of Visa granted OR 3. copy of OCI card + copy of appointment letter/contract from Indian company + and certificate ( in original ) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning also the PAN of the employer. iii> Representative Assessee In case a representative assessee is mentioned in the PAN application, proof of identity and address of the representative assessee also should be provided

Foreign citizen located outside India at the

1. Copy of Passport OR 2. Copy of any

1. Copy of passport OR 2. Copy of any other National Id duly attested by Indian

time of

other National

Embassy/ High Commission

application

Id duly attested

/Consulate/Apostille in the


by Indian

country where the applicant is

Embassy/ High

located OR

Commission

3. Copy of Bank Account

/Consulate/Apos

statement in country of

tille in the

residence, duly attested by India

country where

Embassy/High commission /

the applicant is

Consulate OR

located 3. Copy of Person of Indian Origin (PIO)card issued

4. Copy of Person of Indian Origin(PIO ) Card issued by government of India 5. Copy Of NRE Bank account

by government of

Statement showing at least two

India

customer induced transactions in last six months period, duly attested by Indian Embassy/High Commission or Consulate in the country where the applicant is located


NON-INDIVIDUAL:

Other than Individual having no office of their own in India

1. Copy of registration in India OR Copy of approval granted to set up office in India by Indian authorities 2. Registration certificate of their country duly attested by Indian Embassy/High Commission/Consulate/ Apostille in the country where applicant is located. Persons may additionally mention their own name and care of address of their tax consultant in India in representative assessee column for the purpose of communication address. This should be supported by an original Power of Attorney issued to the tax consultant by the entity and should be submitted along with the application. The power of attorney should be notarized/certified by Indian Embassy/High commission or consulate located in their country. It should specifically mention that the Indian tax consultant is authorized to accept notices on behalf of the foreign entity.

**Non-resident non-individual registered outside India and requesting for communication address of the tax consultant in India should

fill in its

foreign address in the office address column and the name and address of the tax consultant may be filled in the column for the address of representative assessee (RA) as “care of address”.

Application wherever RA has been mentioned, card will be dispatched to the address of

RA even if the communication address is outside India.


Charges applicable to NRI applicants:

1. Application with RA details should be collected with a Processing Fees of Rs 94/- (inclusive of all taxes). 2. Applications with communication address outside India; an amount of Rs 944/- has to be collected from the applicant i.e. Processing Fees of Rs 94/- (inclusive of all taxes) plus courier charges of Rs 850/-. Rs 850/- will be collected through cash or demand draft payable to UTIITSL.


Addresses of UTIITSL’s Regional Offices and Processing Center Regional Offices

Address

PAN Incharge

Western Regional Office

Plot No. 3, Sector 11,

Shri S. Sornavel

PDC Mumbai

CBD Belapur,

Manager

Navi Mumbai - 400614 Phone: 67931010 Fax: 67931199 Email: [email protected] Eastern Regional Office

29, N.S.Road, Ground Floor,

PDC Kolkata

Opp. Gilander House and Standard AVP

Shri Chanchal Deb

Chartered Bank Kolkata – 700001 Phone: 22134820 Fax: 22435217 Email: [email protected] Southern Regional Office

45, Justice Basheer Ahmed Building,

Ms. N. Nalini

PDC Chennai

Second Line Beach,

Manager

Chennai – 600001 Phone: 25341224,356 Fax: 25341346 Email: [email protected] Northern Regional Office

Ground Floor Jeevan Tara Building

Shri Ashish Sharma

PDC New Delhi

Opp Patel Chowk Metro Station

Manager

5 Parliament Street, New Delhi - 110001 Phone: 011-23741282-86 Fax:011-23741280 Email: [email protected]


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