TaxTMI 
TaxTMI 
Application for allotment of a permanent account number.
X X X X Extracts X X X X
X X X X Extracts X X X X
....r allotment of permanent account number and he shall not be required to apply or submit any documents under this rule. (1B) 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 sub-section (1) or sub-section (1A) or sub-section (3) of section 139A to the authorities mentioned in sub-rule (2) by intimating his Aadhaar number and he shall not be required to apply or submit any documents under this rule. (1C) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall on receipt of information under sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the Aadhaar number for that purpose.] (2) 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 139A has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer; (ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant. (3) The application referred to in sub-ru....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ferred to in the proviso to sub-rule (1)] in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant: TABLE Sl. No. Applicant Form Documents as proof of identity, address and date of birth (1) (2) (3) (4) 1. Individual who is a citizen of India 49A (A) Proof of identity- (i) Copy of, (a) elector's photo identity card ; or (b) ration card having photograph of the applicant; or (c) passport; or (d) driving licence; or (e) arm's license;or (f) AADHAR Card issued by the Unique Identification Authority of India; or (g) photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking; or (h) Pensioner Card having photograph of the applicant; or (i) Central Government Health Scheme Card or Ex-servicemen Contributory Heath Scheme photo card; or (ii) certificate of identity in original s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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); or (b) pension payment order; or (c) marriage certificate issued by the Registrar of Marriages; or (d) matriculation certificate or mark sheet of recognised board; or (e) passport; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) aadhar card issued by the Unique Identification Authority of India; or (i) elector's photo identity card; or (j) photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or (k) Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or (l) affidavit sworn before a magistrate stating the date of birth.] 2. Hindu Undivided Family 49A (a) An affidavit by the karta of the Hindu Undivided Family stating the name, father's name and address of all the coparceners o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ification Number or Taxpayer Identification Number duly attested by "Apostille"(in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (e) copy of bank account statement in the country of residence; or (f) copy of Non-resident External bank account statement in India; or (g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or (h) copy of the registration certificate issued by the Foreigner's Registration Office showing Indian address; or (i) copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer. 8. LLP registered outside India 49AA (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.] ^12[(5) Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director- General of Income-tax (Systems) or the person authorised by the said authorities. ^18[(5A) Every person who, in accordance with the provisions of sub-section (2) of section 139AA, is required to intimate his Aadhaar number to the prescribed authority in the prescribed form and manner, fails to do so by the date referred to in the said sub-section, shall, at the time of subsequent intimation of his Aadhaar number to the prescribed authority, be liable to pay, by....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2. Substituted vide Notification No. 56/2011 dated 17-10-2011 before it was read as, "accounting year" 3. Inserted vide Notification No. 56/2011 dated 17-10-2011 4. Substituted vide Notification No. 56/2011 dated 17-10-2011 before it was read as, "Table below shall be accompanied by documents mentioned in Column 3" 5. Substituted vide Notification No. 56/2011 dated 17-10-2011 before it was read as, "Table Sl. No. Applicant Documents as proof of identity and address (1) (2) (3) 1. Individual (i) Proof of identity- Copy of school leaving certificate or matriculation certificate or degree of a recognised 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 licence or certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y- Copy of,- (a) school leaving certificate; or (b) matriculation certificate; or (c) degree of a recognized educational institution; or (d) depository account; or (e) credit card; or (f) bank account; or (g) water bill; or (h) ration card; or (i) property tax assessment order; or (j) passport; or (k) voter identity card ; or (l) driving licence; or (m) certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. (ii) Proof of address- Copy of,- (a) electricity bill; or (b) telephone bill; or (c) depository account; or (d) credit card; or (e) bank account; or (f) ration card; or (g) employer certificate; or (h) passport; or (i) voter identity card; or (j) property tax assessment order; or (k) driving licence; or (l) rent receipt; or (m) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councill....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(ii) Proof of address :- (a) copy of Passport; or (b) copy of person of Indian Origin card issued by the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where theapplicant is located; or (e) copy of bank account statement in country of residence; or (f) copy of Non-resident External bank account statement in India; or (g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or (h) copy of the registration certificate issued by the Foreigner's Registration Office showing Indian address; or (i) copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in Original) of Indian Address issued by the employer. 8 LLP registered outside India 49AA (a) copy of Certificate of Registration issued in the country where the applican....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.]]" 7. Inserted vide Notification No. 38/2015 dated 10-04-2015 8. Inserted vide Notification No. 38/2015 dated 10-04-2015 9. Substituted vide Notification No. 38/2015 dated 10-04-2015 before it was read as, "(C) Proof of date of birth copy of, (a) 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); or (b) pension payment order; or (c) marriage certificate issued by Registrar of Marriages; or (d) matriculation certificate; or (e) passport; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) affidavit sworn before a magistrate stating the date of birth." 10. Substituted vide Notification No. 38/2015 dated 10-04-2015 before it was read as, "Copy of Certificate of Reg....