TaxTMI 
TaxTMI 
Application for allotment of a permanent account number.
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....nt 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-rule (1) shall be made, (i) in a case where ....
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....e 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 signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or (iii) bank certificate in original on letter head from the b....
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....r (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 on the date of application; and (b) copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth. 3. Company registered in India 49A 10[(a) Copy of Certificate of Registration issued by the Registrar of Companies; or (b) corporate identity number allotted by the Registrar under section 7 of the Companies Act, 2013 (18 of 2013).] 4. Fi....
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....ate 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 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. 9. Company 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 embassy or High Commission or Consulate in the country wh....
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....ector 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 way of fee, an amount equal to, - (a) five hundred rupees, in a case where such intimation is made within three months from the date referred to in sub-section (2) of section 139AA; and (b) one thousand rupees, in all other cases.] 20[(5AA) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, 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.] (6) The Principal Director General of Income-tax (Systems) or Director- General of....
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....ation 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 deemed to be the proof of identity. (ii) 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 identity card or property tax assessment order or driving licence or rent receipt or certificate of address 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 address. 2. Hindu undivided family Copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as....
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.... licence; or (l) rent receipt; or (m) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. Note 1: In case of 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 address. Note 2: In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Nonresident External (NRE) bank account statements. 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 on the date of application; and (b) copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity and address. 3 Company registered in India 49A copy of Certificate of Registration issued by the Registrar of Companies. 4 Firm (including Limited Liability Partnership formed or registered in India 49A (a) copy of Certificate of Registration issued by the Registrar of Firms/Limited Liability Partnerships....
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....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 embassy or High Commission or Consulate in the country where the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 9 Company 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 embassy or High Commission or Consulate in the country where the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 10 Firm formed or 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 embassy or High Commi....