Income-tax (19th Amendment) Rules, 2013.
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PAN application identity requirements clarified; prescribed forms, supporting documents and secure verification procedures mandated.
The notification substitutes sub-rule (4) of rule 114 and replaces Forms 49A and 49AA to prescribe the application forms and enumerated documentary evidence required for allotment of Permanent Account Number, detailing acceptable proofs of identity, address and date of birth for varied applicant classes (individuals, HUFs, companies, firms, trusts, associations and foreign entities), annexed certification formats for officials, employers and banks, and delegates to the Director-General of Income-tax (Systems) responsibility for verification procedures, secure data capture standards and archival and retrieval policies.