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158. Application for allotment of a Permanent Account Number. (1) An application under section 262 for allotment of a Permanent Account Number shall be made in Form No. 93, Form No. 94, Form No. 95 and Form No. 96, as the case maybe, in accordance with sub-rule (8). (2) An applicant may also apply for allotment of a Permanent Account Number through a common application form as maybe, notified by the Central Government. (3) Any person, who has not been allotted a Permanent Account Number, but possesses the Aadhaar number may apply for allotment of the Permanent Account Number under section 262(1) or (2) or (11) to the authorities mentioned in sub-rule (4) by intimating his Aadhaar number. (4) The Director General of Income-tax (Systems) shall, on receipt of information under sub-rule (3), authenticate the Aadhaar number for that purpose. (5) An application referred to in sub-rule (1) shall be made,— (i) in cases where the function of allotment of Permanent Account Number under section 262 has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer; and (ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (6) For the purposes of sub-rule(5), the Assessing officer shall include an income tax authority who is assigned the duty of allotting Permanent Account Number by the Director General of Income-tax (Systems). (7) The application referred to in sub-rule (1) shall be made by the person specified in Column B of the following Table within the time specified in column C thereof: Table.
Sl. No | Person | Time within which application for allotment of Permanent Account Number is to be made |
A | B | C |
1 | Where the total income of the person or the total income of any other person in respect of which he is assessable under the Act during any tax year exceeds the maximum amount which is not chargeable to income-tax and he has not been allotted any Permanent Account Number. | On or before the 31st May of the tax year immediately succeeding the tax year, for which such income is assessable. |
2 | A person not falling under Sl. No. 1, but carrying on any business or profession, the total sales, turnover or gross receipts of which are or is likely to exceed ? 500000 in any tax year and who has not been allotted any Permanent Account Number. | Before the end of that tax year. |
3 | A person who is required to furnish a return of income under section 349 and who has not been allotted any Permanent Account Number. | Before the end of the tax year. |
4 | A person who is entitled to receive any sum or income or amount, on which tax is deductible or collectible under Chapter XIX-B in any tax year. | Before the end of such tax year. |
5 | A person, being a resident, other than an individual, which enters into a tax transaction of an amount aggregating to ? 250000 or more in a tax and which has not been allotted any Permanent Account Number. | On or before the 31st May, immediately following such tax year. |
6 | A person, who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Sl. No. 5 or any person competent to act on behalf of the person referred to in the said serial number and who has not been allotted any Permanent Account Number. | On or before the 31st May, immediately following the tax year in which the person referred to in Sl. No. 5 enters into financial transaction specified therein. |
7 | A person who intends to enter into the transaction prescribed under section 262(1)(f) and section 262(9)(a). | At least seven days before the date on which he intends to enter into the said transaction. |
(8)(a) The application referred to in sub-rules (1) and (3), in respect of an individual who is a citizen of India, shall be filled in the Form 93, and shall be accompanied by the documents mentioned in the following Table for proof of identity, address and date of birth: Table
Sl. No. | Nature of Document | Proof of Identity | Proof of Address | Date of Birth ( bearing the name,date, month and year of birth) |
| A. Copy of:– | | | |
1 | AADHAAR card | Yes | Yes | No |
2 | Indian Passport | Yes | Yes | Yes |
3 | Driving Licence | Yes | Yes | Yes |
4 | Elector‘s Photo Identity Card issued by the Election Commission of India | Yes | Yes | Yes |
5 | Ration card having photograph of the applicant | Yes | No | No |
6 | Transgender Identity Card or certificate issued under the Transgender Persons (Protection of Rights) Act, 2019 having photograph of the applicant | Yes | Yes | Yes |
7 | Photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking | Yes | No | Yes |
8 | Pensioner Card issued by Government, having photograph of the applicant | Yes | No | No |
9 | Central Government Health Scheme Card or Ex-servicemen Contributory Health Scheme photo card | Yes | No | Yes |
10 | Indian Passport of spouse bearing name of the person | No | Yes | No |
11 | Post office passbook having address of the applicant | No | Yes | No |
12 | Domicile certificate issued by the Government | No | Yes | Yes |
13 | Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old | No | Yes | No |
14 | Property registration document | No | Yes | No |
15 | Latest property tax assessment order | No | Yes | No |
16 | Electricity bill (Not more than three months old) | No | Yes | No |
17 | Landline telephone or broadband connection bill(Not more than three months old) | No | Yes | No |
18 | Water bill(Not more than three months old) | No | Yes | No |
19 | Consumer gas connection card or book or piped gas bill(Not more than three months old) | No | Yes | No |
20 | Bank account statement as per Note 2 (Not more than three months old) | No | Yes | No |
21 | Depository account statement(Not more than three months old) | No | Yes | No |
22 | Credit card statement(Not more than three months old) | No | Yes | Yes |
23 | For individuals born on and after 1st October, 2023 birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); | No | No | Yes |
24 | Birth certificate issued by the municipal authority, or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955) | No | No | Yes |
25 | Pension payment order | No | No | Yes |
26 | Marriage certificate issued by the Registrar of Marriages | No | No | Yes |
27 | Matriculation certificate or mark sheet of recognised board | No | No | Yes |
| B. Or original of: | | | |
1 | 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 | Yes | No | No |
2 | Bank certificate, on the letter head from the branch (along with the name, stamp and copy of employee ID of the issuing officer) containing duly attested photograph and bank account number of the applicant. | Yes | No | No |
3 | Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be | No | Yes | No |
4 | Employer certificate. | No | Yes | No |
5 | Affidavit sworn before a Magistrate stating the date of birth | No | No | Yes |
Note 1: In case of a person being a minor, in addition to Aadhaar of the minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. Note 2: In case of an Indian citizen residing outside India, copy of bank account statement in country of residence or copy of non-resident external bank account statements shall be the proof of address. Note 3: In case of a minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. |
(b) The application referred to in sub-rules (1) and (3), in respect of an applicant mentioned in column B of the following Table, shall be filled in the Form mentioned in column C of the said table, and shall be accompanied by the documents mentioned in column D thereof, as proof of identity, address and date of birth or date of incorporation of such applicant:
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