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“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

CSC- PAN Project - Operation Manual of PAN Service Centre

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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.


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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 a dedicated Courier Agency or Postal

authorities for daily pick up 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


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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.


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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 / Non-

Individual / 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.


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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.


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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: The applicant may provide the e-mail address

for faster communication, if any. 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 Date which is required to mention on the form

Individuals Actual Date of Birth

Companies Date of Incorporation

Association of Persons Date of Formation / creation

Association of Persons (Trust ) Date of creation or Trust Deed

Partnership Firms Date of Partnership Deed

HUFs Date of creation of HUF


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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. Nature of Profession / Business

01 Medical Profession and Business

02 Engineering

03 Architecture

04 Chartered Accountant / Accountancy

05 Interior Decoration

06 Technical Consultancy

07 Company Secretary

08 Legal Practitioner and Solicitors

09 Government Contractors

10 Insurance Agency

11 Films, TV and such other entertainment


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12 Information Technology

13 Builders and Developers

14 Members of Stock Exchange, Share Brokers and Sub-Brokers

15 Performing Arts and Yatra

16 Operation of Ships, Hovercrafts, Air Crafts or Helicopters

17 Plying Taxis, Lorries, Trucks, Buses or other Commercial

Vehicles

18 Ownership of Horses or Jockeys

19 Cinema Halls and other Theaters

20 Others

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.


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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 Birth) as given in ITD database. In

such cases if there is 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.


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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 correct details. Like- In case of

significant change 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”


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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.


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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

Applicant

Proof of Identity Proof of Address

Indian citizen

located outside

India at the

time of

application

Copy of passport Copy of any of the following

1. Copy of passport

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.

Foreign citizen

located in

India at the

time of

application

Copy of Passport

OR

Copy of Person of

Indian Origin (PIO)card

issued by government

of India

Copy of any of the following :

i> Residential address

1. Copy of Passport OR

2. Copy of Bank account

statement in India OR

3. Certificate of Residence issued

by state police authorities. OR


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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 signatory of


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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

time of

application

1. Copy of Passport

OR

2. Copy of any

other National

Id duly attested

1. Copy of passport OR

2. Copy of any other National Id

duly attested by Indian

Embassy/ High Commission

/Consulate/Apostille in the


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by Indian

Embassy/ High

Commission

/Consulate/Apos

tille in the

country where

the applicant is

located

3. Copy of Person of

Indian Origin

(PIO)card issued

by government of

India

country where the applicant is

located OR

3. Copy of Bank Account

statement in country of

residence, duly attested by India

Embassy/High commission /

Consulate OR

4. Copy of Person of Indian

Origin(PIO ) Card issued by

government of India

5. 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 in the country

where the applicant is located


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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.


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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.


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Addresses of UTIITSL’s Regional Offices and Processing Center

Regional Offices Address PAN Incharge

Western Regional Office

PDC Mumbai

Plot No. 3, Sector 11,

CBD Belapur,

Navi Mumbai - 400614

Phone: 67931010

Fax: 67931199

Email: [email protected]

Shri S. Sornavel

Manager

Eastern Regional Office

PDC Kolkata

29, N.S.Road, Ground Floor,

Opp. Gilander House and Standard

Chartered Bank

Kolkata – 700001

Phone: 22134820

Fax: 22435217


Shri Chanchal Deb

AVP

Southern Regional Office

PDC Chennai

45, Justice Basheer Ahmed Building,

Second Line Beach,

Chennai – 600001

Phone: 25341224,356

Fax: 25341346


Ms. N. Nalini

Manager

Northern Regional Office

PDC New Delhi

Ground Floor Jeevan Tara Building

Opp Patel Chowk Metro Station

5 Parliament Street,

New Delhi - 110001

Phone: 011-23741282-86

Fax:011-23741280


Shri Ashish Sharma

Manager