Sunday, April 19, 2015

Revised List of Proof of Identity, Address and Date of birth for PAN/TAN application


 CBDT has prescribed 4 more documents acceptable as ‘Proof of date of birth’ for PAN Application vide Notification No. 38/2015, Dated: April 10, 2015. After Considering this and earlier Notification we have compiled List of Documents  acceptable as proof of identity, proof of address and proof of date of birth as per Rule 114 of Income Tax Rules, 1962, for individual and HUF applicants, Company, Firms, LLP, Trust etc.

Document acceptable as proof of identity, proof of address and proof of date of birth as per Rule 114 of Income Tax Rules, 1962, for individual and HUF applicants.

Proof of Identity
Proof of Address
Proof of date of birth
Indian Citizens (including those located outside India)
(i) Copy of
(i) Copy of
Copy of the following documents if they bear the name, date, month and year of birth of the applicant, namely:-
a. Aadhaar Card issued by the Unique Identification Authority of India; or
a. Aadhaar Card issued by the Unique Identification Authority of India; or
a. Aadhaar card issued by the Unique Identification Authority of India;or
b. Elector’s photo identity card; or
b. Elector’s photo identity card; or
b. Elector’s photo identity card; or
c. Driving License; or
c. Driving License; or
c. Driving license; or
d. Passport; or
d. Passport; or
d. Passport; or
e. Ration card having photograph of the applicant; or
e. Passport of the spouse; or
e. Matriculation certificate or Mark sheet of recognized board; or
f. Arm’s license; or
f. Post office passbook having address of the applicant; or
f. 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
g. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or
g. Latest property tax assessment order; or
g. Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or
h. Pensioner card having photograph of the applicant; or
h. Domicile certificate issued by the Government; or
h. Domicile certificate issued by the Government; or
i. Central Government Health Scheme Card or Ex-Servicemen Contributory Health Scheme photo card
i. Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or
i. Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or
j. Property Registration Document; or
j. Pension payment order; or
(ii) Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be (in prescribed format) ; or
(ii) Copy of following documents of not more than three months old
(a) Electricity Bill; or
k. Marriage certificate issued by the Registrar of Marriages; or
(b) Landline Telephone or Broadband connection bill; or
(c) Water Bill; or
(d) Consumer gas connection card or book or piped gas bill; or
(e) Bank account statement or as per Note 2 ; or
(f) Depository account statement; or
(g) Credit card statement; or
(d) Consumer gas connection card or book or piped gas bill; or
(e) Bank account statement or as per Note 2 ; or
(f) Depository account statement; or
(g) Credit card statement; or
(iii) Bank certificate in Original on letter head from the branch(alongwith name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant (in prescribed format) .
(iii) 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 (in prescribed format) or
l. Affidavit sworn before a magistrate stating the date of birth.
(iv) Employer certificate in original(in prescribed format) .
Note:
Note:
1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.
1. Proof of Address is required for residence address mentioned in item no. 7.
2. For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required is required as proof of identity, address and date of birth.
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 (NRE) bank account statements (not more than three months old) shall be the proof of address.
 Document acceptable as proof of identity and address as per Rule 114 of Income Tax Rules, 1962 for other than individual and HUF applicants
Sr. No.
Status of applicant
Proof of Identity & Proof of Address
1.
Company
Copy of Certificate of Registration issued by the Registrar of Companies.
2.
Partnership Firm
Copy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed.
3.
Limited Liability Partnership
Copy of Certificate of Registration issued by the Registrar of LLPs
4.
Association of Persons (Trust)
Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.
5
Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person
Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.


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