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PAN

Section 139A of the Act deals with PAN or the Permanent Account Number. PAN is a unique 10 digit alphanumeric number issued by the Income-tax department.

The Income-tax department issued e-PAN cards with effect from 27 December 2018 vide Notification No 7/2018. According to this notification, e-PAN which is digitally signed is a valid mode of issue of PAN and contains enhanced security features embedded in a QR code which is printed on the e-PAN card.

e-PAN can be applied online by residents and non-residents in Forms 49 and 49AA read with rule 114 respectively through the Income-tax department authorised vendors NSDL or UTIITSL. If the application is applied using a digital signature, the supporting proofs need not be submitted to NSDL or UTIITSL. A physical card may be obtained by remitting a nominal fee to NSDL or UTIITSL.

Non-residents must obtain additional documents like certificate from the Apostille, Indian Embassy in the foreign country and the proof of identity/address must be notarised. In case of non-resident companies, board resolution and the foreign residency certificate