January 23rd, 2009 | Income Tax
1. Individual and HUF Applicants who are citizens of India and located within India at the time of application for PAN:
Copy of any one of the following will serve as a proof of address:
- Electricity bill* Telephone bill* Depository account statement* Credit card statement* Bank account statement* Rent receipt* Employer certificate* Ration card Passport Voter’s identity card Property tax assessment order Driving license Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer.
- *For serial numbers 1 to 7, proof of address should not be more than six months old from the date of application. Document being submitted should be in the full name of the applicant as mentioned in the PAN application. In case the PAN applicant is a minor, any of above documents of any of the parents or guardian of such minor shall serve as proof of address. In case PAN application is made on behalf of a HUF, any of above documents in respect of Karta of the HUF will serve as proof of address. It is mandatory for individuals and HUF to mention their residential address on the PAN application and to submit valid proof of the same.
2. Citizen of India located outside India at the time of application for PAN Copy of any one of the following will serve as a proof of address:
- Passport Bank account statement in country of residence NRE bank account statement**
3. Foreign Citizen located in India at the time of application for PAN
Copy of any one of the following will serve as a
proof of address:
- Passport Bank account statement in India Residential permit issued by the State Police Authorities Registration certificate issued by the Foreigner’s Registration Officer Person of Indian Origin (PIO) card issued by Government of India NRE bank account statement** Visa application to Indian authorities & Visa granted & appointment letter/contract from Indian Company & Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer’s letter head mentioning the PAN of the employer & copy of PAN card for the PAN mentioned in the employer’s certificate***
4. Foreign Citizen located outside India at the time of application for PAN Copy of any one of the following will serve as a proof of address:
- Passport Other National ID attested by Indian Embassy/Consulate/High Commission/Apostille Bank account statement in country of residence, duly attested by Indian Embassy/High Commission / Consulate / Apostille in the country where applicant is located Person of Indian Origin (PIO) card issued by Government of India NRE bank account statement**
** showing at least two customer induced transactions in last six months period and duly attested by Indian Embassy / Consular office / High commission or Apostille or by the manager of the bank in which the account is held. The applicant may be a joint holder.
*** In case ‘Office Address’ is mentioned in application made by foreign citizens based in India, then it is mandatory to provide all five documents mentioned above as proof for office address.
Your blog is indeed very insightful.
Adding on to your answer that an individual PAN Card will suffice for my sole proprietorship concern, please guide: