UP Government servant if not passed High School, date of birth/age in service book shall be taken as correct-Allahabad HC

HIGH COURT OF JUDICATURE AT ALLAHABAD

Chief Justice’s Court AFR

Case :- SPECIAL APPEAL DEFECTIVE No. – 160 of 2016

Appellant :- State Of U.P. And 3 Ors.
Respondent :- Tej Ram Kashyap

Hon’ble Dr. Dhananjaya Yeshwant Chandrachud,Chief Justice
Hon’ble Yashwant Varma,J.
(Per : Dr D Y Chandrachud, CJ)

This special appeal has arisen from a judgment and order of the learned Single Judge dated 2 December 2015. The learned Single Judge has allowed the writ petition filed by the respondent and has directed the correction of his date of birth in the service record of the Irrigation Department of the State Government as 15 February 1959 in place of 15 February 1956.
The learned Single Judge has allowed the writ petition at the stage of preliminary hearing, without calling for a counter affidavit from the State on the basis that in view of the “undisputed facts and the documents on record” the petition would be decided without the defence of the State being placed on the record.
The respondent was appointed as a helper in the Irrigation Department on 1 November 1978. The application submitted by the respondent for appointment indicates that he was 22 years of age and had failed at the High School examination. The age of the respondent was entered in his service book as 15 February 1956. The date of entry in the service book is 17 February 1984 and bears the thumb impression of the respondent together with his signature. On 22 June 2004, the respondent submitted an application to the effect that his date of birth has been wrongly recorded as 15 February 1956 instead and in place of 15 February 1959. In support thereof, the respondent relied upon a certificate issued by the Principal of the Rajkiya Inter College, Bareilly dated 29 March 1990 indicating that the date of birth of the respondent in the records of the institution is 15 February 1959. The certificate indicates that the respondent had appeared at the High School examination in 1978 which he cleared but the institution has still not received the High School certificate from the Secondary Education Board.
The learned Single Judge while allowing the writ petition has relied upon the circumstance that the identity card of the respondent issued by the Irrigation Department mentions his date of birth as 15 February 1959 and that the High School certificate which was produced by the respondent before the Court indicated the date of birth as relied upon by the respondent.
The learned standing counsel has urged that at the time of preparation of the service book, the respondent had duly signed the entry which indicated that his date of birth was recorded as 15 February 1956. The learned Single Judge rejected the submission by holding that the respondent is still in service and has been agitating his claim for correction of his date of birth since 2004. For these reasons, the learned Single Judge allowed the writ petition and directed the correction of the date of birth from 15 February 1956 to 15 February 1959.
At the outset it would be material to refer to the provisions of the U.P. Recruitment to Services (Determination of Date of Birth) Rules, 19741.
Rule 2 provides as follows:
“2[2. Determination of correct date of birth or age. -The date of birth of a Government servant as recorded in the certificate of his having passed the High School or equivalent examination at the time of his entry into the Government service or where a Government servant has not passed any such examination as aforesaid or has passed such examination after joining the service, the date of birth or the age recorded in his service book at the time of his entry into the Government service shall be deemed to be his correct date of birth or age, as the case may be, for all purposes in relation to his service, including eligibility for promotion, superannuation, premature retirement or retirement benefits, and no application or representation shall be entertained for correction of such date or age in any circumstances whatsoever.]”

Rule 2 indicates that the date of birth which has been recorded in the High School certificate or in respect of an equivalent examination, shall be deemed to be the correct date of birth for all purposes in relation to his service. Where a government servant has not passed the High School or equivalent examination as aforesaid, the date of birth or age recorded in the service book at the time of his entry into government service, shall be deemed to be the correct date of birth. Rule 2 further provides that where a Government servant has passed the High School examination after joining the service, the date of birth or the age recorded in his service book at the time of his entry into the Government service shall be deemed to be his correct date of birth or age, as the case may be, for all purposes in relation to his service.
In the present case, the application submitted by the respondent when he entered upon service indicates that he had disclosed his age to be as 22 years and that he had failed in the High School examination ‘High School Anuttirna’. The respondent joined services on 1 November 1978. The case of the respondent himself is that he had initially failed in the High School examination and that he appeared in the supplementary examination which he cleared. Now, when the respondent submitted an application on 22 June 2004, the first thing that needs to be noticed is that it was addressed to the competent authority in the Irrigation Department nearly twenty six years after he had joined the service.
In the meantime, as we have noted, the service book of the respondent reflected his date of birth as 15 February 1956 and it bears both the signature and thumb imprint of the respondent. Hence, the respondent was aware of the fact that his date of birth has been entered as 15 February 1956. This also tallies with his disclosure in his application seeking employment which indicates that his age was 22 years in 1978. This application, it may be noted, was in terms of the form prescribed under the standing orders applicable under the Industrial Employment (Standing Orders) Act. Even when the respondent submitted his application for correction of the date of birth on 22 June 2004, he relied upon a certificate of the Principal of the Inter College dated 29 March 1990 which, while stating that the respondent had passed the High School examination in 1978 and that his date of birth in the records of the institution was 15 February 1959, stated that the institution had not received a copy of the High School certificate from the Secondary Education Department.
The case can be considered from either of two stand points. Firstly, as a general principle, it is well settled that an application for correction of the date of birth in the service record, made belatedly and a long time after the employee had entered into service, should not be entertained. This principle must apply to the facts of the present case, where as we have noted, the respondent himself declared his age as 22 years when he sought employment in 1978 and his service book was completed in 1984, duly endorsed by the respondent indicating that his date of birth was 15 February 1956. Twenty six years thereafter, the respondent sought correction of his date of birth. His submission that he had submitted his High School certificate when he joined service is clearly belied by his own statement made in his application for employment that he failed in the High School examination at that stage. Equally significant in the present case, is the principle which is contained in Rule 2 of the statutory rules which have been framed in exercise of powers conferred by Article 309 of the Constitution. Rule 2 provides that in the first instance a date of birth of a Government servant as recorded in the certificate of his having passed the High School or equivalent examination at the time of his entry into the Government service shall be deemed to be his correct date of birth for all purposes in relation to service. Where a Government servant has not passed the High School examination or an equivalent examination, the date of birth or age recorded in the service book at the time of entry in the service is to be taken for all purposes as the correct date of birth. Rule 2 also provides that in a situation where an employee has passed the High School examination after joining the service, the date of birth entered at the time of his entry in service or age recorded in the service book at the time of his entry into Government service shall be treated as the correct date of birth.
In this background, both on facts as we have indicated and having due regard to the provisions of law noted above, the learned Single Judge was manifestly in error in entertaining the writ petition and in directing the grant of relief for correction in the date of birth of the respondent from 15 February 1956 to 15 February 1959. The writ petition ought not to have been entertained in the first phase having been filed in 2015, for seeking correction in the date of birth. When the writ petition was filed, the respondent was virtually on the eve of his retirement. A long time after the respondent had entered into service, a correction in the date of birth in the service record ought not to have been entertained.
We, accordingly, allow the special appeal and set aside the impugned order and judgment of the learned Single Judge dated 2 December 2015. In consequence, the writ petition filed by the respondent shall stand dismissed.
There shall be no order as to costs.
Order Date :- 29.2.2016
RK
(Yashwant Varma, J) (Dr D Y Chandrachud, CJ)

Advance received adjusted against sales made could not be added under section 68 treating the same as unexplained

THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA

I.T.A. No. 2284/KOL/ 2014 Assessment Year: 2009-2010

M/s. Narendra Nath Paul (Appellant ) vs. Income Tax Officer (Respondent)

Date of Order: 10-02-2016

ORDER

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-XXXIII, Kolkata dated 19.09.2014 for the assessment year 2009-10 and the solitary issue arising out of the same for my consideration relates to the addition of Rs.11,15,131/- made by the Assessing Officer and confirmed by the ld. CIT(Appeals) on account of advances received by the assessee treating the same as unexplained cash credit under section 68.

2. The assessee in the present case is a partnership firm, which is engaged in the business of M.R. Distributorship. The return of income for the year under consideration was filed by it on 25.11.2009 declaring total income of Rs.9,330/-. During the course of assessment proceedings, the Assessing Officer noticed that the assessee is claimed to have received cash advances of Rs.11,15,131/- mainly at the beginning of the year as well as at the end of the year. In this regard, it was explained by the assessee that the said advances in cash were received by it from 22 M.R. Dealers and the same were finally adjusted against the sales subsequently made to them. Two of such 22 M.R. dealers namely Mr. Sahabuddin Molla and Mr. Majnu Mistry were produced by the assessee before the Assessing Officer for verification. They admitted of having given the advances in cash to the assessee and also stated that it was a regular practice being followed to give advances in cash and to adjust the same against the supply of food grains. This explanation of the assessee as regards the cash advances, however, was not accepted by the Assessing Officer mainly for the following reasons :-

“(a) The appellant was not able to explain as to why the advances were accepted only on dates when the cash balance as per the cash books would have been negative if the advances had not been accepted.

(b) The advances were accepted in cash and no concrete evidence could be furnished by the appellant in support of the actual receipt of such advances. All the persons who had given such advances were not produced and the only two persons who were produced in person gave a statement which was contrary to the actual state of affairs. They stated that they had regularly advanced sums in cash to the appellant firm for later adjustment against food grains purchased by them but in fact, there were only isolated instances of such advances during the period from 01.04.2008 to 10.04.2008 and on 30.03.2009. The witnesses were also not able to produce any concrete evidence in support of their statement.

(c) No advances were accepted from customers by the appellant firm other than on 30.03.2009 and the initial period of the year from 01.04.2008 to 10.04.2008.

(d) In view of the above observations, the Assessing Officer was of the view that the appellant had failed. to explain the nature and source of the purported cash advances from customers satisfactorily as laid down by the provisions of section 68 of the Act.”

For the reasons given above, the Assessing Officer treated the cash advances of Rs.11,15,131/- as unexplained and added the same to the total income of the assessee under section 68 in the assessment completed under section 143(3) vide an order dated 19.12.2011.

3. Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and the submissions made before the Assessing Officer were reiterated on behalf of the assessee before the

 ld. CIT(Appeals) in support of its case that the relevant cash advances having been explained in terms of section 68, the addition made by the Assessing Officer by invoking the said provision was not sustainable. The ld. CIT(Appeals), however, did not find merit in the submission of the assessee and proceeded to confirm the addition made by the Assessing Officer under section 68 for the following reasons given in his impugned order:-

“(a) The advances were accepted only in cash and only on a few dates. It is evident that in the absence of such advances, the appellant would have been suffering from cash deficits on the respective dates.

(b) The appellant has not received any advances from customers for almost the entire year barring the few dates as mentioned above on which the appellant was facing situations of cash deficits. Thus, taking advances was not a regular trade practice of the appellant.

(c) The amounts of advances received as claimed by the appellant match the respective amounts of sales exactly. For example, an advance of Rs. 10031.76 was taken from one Safali Ghosh on 01.04.2008 and rice worth Rs. 10031.76 was sold to her on 08.04.2008 as per the details furnished by the appellant. Similar is the case of Shri Sanjib Manna from whom an advance of Rs. 14711.67 was taken on 01.04.2008 and to whom rice worth Rs. 14711.67 was sold on 08.04.2008. While it can be accepted that advances are accepted in certain businesses, it is very difficult to accept, especially in the line of the appellant’s business of wholesale trading in food grains, that advances would be received and that too in exact amounts right up to the second decimal place matching the respective sale amounts.

(d) There are instances of customers making small advances on a particular date followed by advances on the immediately succeeding dates. For example, Shri Sanjib Manna advanced an amount of Rs. 2562/- on 09.04.2008 and a separate amount of Rs. 2562/- on 10.04.2008, which is unusual and against human probabilities”

Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

4. The ld. Counsel for the assessee reiterated before me the submissions made before the authorities below on this issue. He also contended that when the advances in question were finally adjusted against the sales subsequently made by the assessee and the sale so made was considered for determining the income offered by the assessee, there was no case to make a separate addition again on account of cash advances treating the same as unexplained cash credit.

5. The ld. D.R., on the other hand, strongly relied on the orders of the authorities below in support of the revenue’s case on this issue and read out the relevant adverse findings recorded by the Assessing Officer as well as by the ld. CIT(Appeals) in their respective orders while not accepting the explanation of the assessee in respect of cash advances.

6. I have considered the rival submissions and also perused the relevant material available on record. It is observed that the advances in question were stated to be received by the assessee from his dealers and two of such dealers had also appeared before the Assessing Officer and confirmed of having given such advances to the assessee. Moreover, the said advances were adjusted against the sale subsequently made by the assessee to the concerned M.R. Dealers and such sale was duly accounted for by the assessee in his books of account regularly maintained. It appears that these vital facts, however, have been lost sight off by the authorities below and they have mainly decided the issue going by the aspect of preponderance of probabilities. No doubt the preponderance of probabilities can be taken into consideration for deciding the issue if it is found that what is apparent is not real. However, if the facts of the present case are considered in the light of the evidence brought on record by the assessee, it was a case of advances received by the assessee in cash from his dealers and the same having been adjusted against the sale subsequently made to the said dealers, there was no reason to apply the theory of preponderance of probabilities, especially when there was nothing brought on record to doubt the explanation offered by the assessee. There was also no inquiry made by the Assessing Officer with the concerned dealers to establish that what was stated by the assessee is not correct. On the other hand, at least two dealers were produced by the assessee for verification before the Assessing Officer and they admitted of having been given the cash advances to the assessee. Having regard to all these facts of this case, I am of the view that all the advances except the advance of Rs.1,20,000/- received by the assessee on 30.03.2009 having been already adjusted against the sales made by the assessee to the concerned Dealers and the sales so made having been duly accounted for by the assessee, the corresponding advances could not be added to the total income of the assessee under section 68 treating the same as unexplained. As regards the advance of Rs.1,20,000/- claimed to be received by the assessee on 30.03.2009, I, however, find that the assessee has failed to explain the same in terms of section 68 and the addition made by the Assessing Officer and confirmed by the ld. CIT(Appeals) to this extent is liable to be sustained. I, therefore, modify the impugned order of the ld. CIT(Appeals) and sustain the addition of Rs.11,15,131/- made by the Assessing Officer under section 68 to the extent of Rs.1,20,000/-.

7. In the result, the appeal of the assessee is partly allowed.

Order pronounced in the open Court on February 10, 2016.

(P.M. Jagtap) Accountant Member

RBI Sovereign Gold Bond Scheme 2016-Series II Features

Sovereign Gold Bond Scheme 2016 – Series II

Reserve Bank of India

Press Release

Sovereign Gold Bond Scheme 2016 – Series II

Date: 04-03-2016

The Reserve Bank of India, in consultation with the Government of India, has decided to issue third tranche of Sovereign Gold Bonds. Applications for the bond will be accepted from March 8, 2016 to March 14, 2016. The Bonds will be issued on March 29, 2016. The Bonds will be sold through banks, Stock Holding Corporation of India Limited (SHCIL) and designated post offices. The borrowing through issuance of the Bond will form part of market borrowing programme of the Government of India.

It may be recalled that Honourable Finance Minister had announced in Union Budget 2015-16 about developing a financial asset, Sovereign Gold Bond, as an alternative to purchasing metal gold. Accordingly, two tranches of issuances have been undertaken during 2015-16, so far. The features of the Bond are given below:

Sl. No. Item Details
1. Product name Sovereign Gold Bond 2016 – Series II
2. Issuance To be issued by Reserve Bank India on behalf of the Government of India.
3. Eligibility The Bonds will be restricted for sale to resident Indian entities including individuals, HUFs, Trusts, Universities and Charitable Institutions.
4. Denomination The Bonds will be denominated in multiples of gram(s) of gold with a basic unit of 1 gram.
5. Tenor The tenor of the Bond will be for a period of 8 years with exit option from 5th year to be exercised on the interest payment dates.
6. Minimum size Minimum permissible investment will be 2 units (i.e. 2 grams of gold).
7. Maximum limit The maximum amount subscribed by an entity will not be more than 500 grams per person per fiscal year (April-March). A self-declaration to this effect will be obtained.
8. Joint holder In case of joint holding, the investment limit of 500 grams will be applied to the first applicant only.
9. Frequency The Bonds will be issued in tranches. Each tranche will be kept open for a period to be notified. The issuance date will also be specified in the notification.
10. Issue price Price of Bond will be fixed in Indian Rupees on the basis of the previous week’s (Monday–Friday) simple average of closing price of gold of 999 purity published by the India Bullion and Jewellers Association Ltd. (IBJA).
11. Payment option Payment for the Bonds will be through cash payment (upto a maximum of Rs. 20,000) or demand draft or cheque or electronic banking.
12. Issuance form Government of India Stock under GS Act, 2006. The investors will be issued a Holding Certificate. The Bonds are eligible for conversion into demat form.
13. Redemption price The redemption price will be in Indian Rupees based on previous week’s (Monday-Friday) simple average of closing price of gold of 999 purity published by IBJA.
14. Sales channel Bonds will be sold through banks, SCHIL and designated Post Offices, as may be notified, either directly or through agents.
15. Interest rate The investors will be compensated at a fixed rate of 2.75 per cent per annum payable semi-annually on the initial value of investment.
16. Collateral Bonds can be used as collateral for loans. The loan-to-value (LTV) ratio is to be set equal to ordinary gold loan mandated by the Reserve Bank from time to time.
17. KYC Documentation Know-your-customer (KYC) norms will be the same as that for purchase of physical gold. KYC documents such as Voter ID, Aadhaar card/PAN or TAN /Passport will be required.
18. Tax treatment The interest on Gold Bonds shall be taxable as per the provision of Income Tax Act, 1961 (43 of 1961) and the capital gains tax shall also remain same as in the case of physical gold.
19. Tradability Bonds will be tradable on exchanges/NDS-OM from a date to be notified by RBI.
20. SLR eligibility The Bonds will be eligible for Statutory Liquidity Ratio purposes.
21. Commission Commission for distribution of the bond shall be paid at the rate of 1% of the subscription amount.

Ajit Prasad
Assistant Adviser

 

Levy of excise duty on jewellery in Budget-2016-17-Clarification

Ministry of Finance

Press Release

Clarifications on levy imposed on jewellery

In this year’s Budget, a nominal excise duty of 1% [without input tax credit] and 12.5% [with input tax credit] has been imposed on articles of jewellery. Even for this nominal 1% excise duty, manufacturers are allowed to take credit of input services, which can be utilised for payment of duty on jewellery.

Some doubts have been expressed by the trade and industry regarding this levy. In that context, salient features of this levy are explained as under:

  • Easy compliance with provision for on line application for registration, payment of excise duty and filing of returns, with zero interface with the departmental officers.
  • The central excise officers have been directed not to visit the premises of Jewellery manufacturers.
  • Articles of silver jewellery [other than those studded with diamonds, ruby, emerald or sapphire] are exempt from this duty.
  • An artisan or goldsmith who only manufactures jewellery on job-work basis is not required to register with the Central Excise, pay duty and file returns, as all these obligations will be on the principal manufacturers [Rule 12AA of the Central Excise Rules, 2002].
  • There is a substantially high Small Scale Industries excise duty exemption limit of Rs. 6 crore in a year [as against normal SSI exemption limit of Rs. 1.5 crore] along with a higher eligibility limit of Rs. 12 crore [as against normal SSI eligibility limit of Rs. 4 crore].
  • Thus, only if the turnover of a jeweler during preceding financial year was more than Rs. 12 crore, he will be liable to pay the excise duty. Jewelers having turnover below Rs. 12 crore during preceding financial year will be eligible for exemption unto Rs. 6 crore during next financial year. Such small jewelers will be eligible for exemptions upto Rs. 50 lakh for the month of March, 2016.
  • For determination of eligibility for the SSI exemption for the month of March, 2016 or financial year 2016-17, a certificate from a Chartered Accountant, based on the books of accounts for 2014-15 and 2015-16 respectively, would suffice.
  • Further, facility of Optional Centralized Registration has also been provided. Thus, there is no need for a jewellery manufacturer to take separate registrations for all his premises.
  • Field formations have been directed to grant hassle free registrations, within two working days of submission of the registration application. Further, there will be no post registration physical verification of the premises [online registration – https://www.aces.gov.in/].
  • Jeweler’s private records or records for State VAT or records for Bureau of Indian Standards (in the case of hallmarked jewellery) will be accepted for all Central Excise purposes. Also, there is no requirement to file a stock declaration to the jurisdictional central excise authorities.
  • Excise duty is to be paid on monthly basis and not on each clearance, with first installment of duty payment for the month of March, 2016 to be paid by 31stMarch for March, 2016.
  • A simplified quarterly return has also been prescribed, for duty paying jewelers [ER-8].
  •  Moreover, simplified export procedure is available for exempted units [Part III of chapter 7 of CBEC’s Central Excise Manual].

Useful link: http://www.cbec.gov.in/htdocs-cbec/ub1617/do-ltr-jstru1-revised.pdf

Instructions for filling PAN Card Application Form 49A. Document required as proof of identity, address and date of birth

INSTRUCTIONS FOR FILLING PAN CARD APPLICATION FORM 49A
 

a Form to be filled in English only.
b Fields marked by asterisk (*) are mandatory.
c Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.
d Those already allotted a ten-digit alphanumeric PAN shall not apply again as having or using more than one PAN is illegal. However, request for a new PAN card with the same PAN or/and changes or correction in PAN data can be made by filling up the form for ‘Request for New PAN Card or/and Changes or Correction in PAN Data’.
e Applicants are required to provide their AO Code details in the application. These details can be obtained either from the Income Tax Office or an applicant can search for the same by selecting the appropriate option using the details provided in the form.
f Instructions for filling the Form 49A:
Item No. Item Details Instructions for filling the form
1 Full Name
Please select appropriate title.
Do not use abbreviations in the First and the Last name/Surname.
For example RAVIKANT should be written as :
Last Name/Surname R A V I K A N T                                                   
First Name                                                                           
Middle Name                                                                           
 
For example SURESH SARDA should be written as :
Last Name/Surname S A R D A                                                            
First Name S U R E S H                                                         
Middle Name                                                                           
 
For example POONAM RAVI NARAYAN should be written as :
Last Name/Surname N A R A Y A N                                                      
First Name P O O N A M                                                         
Middle Name R A V I                                                               
 
For example SATYAM VENKAT M. K. RAO should be written as :
Last Name/Surname R A O                                                                  
First Name S A T Y A M                                                         
Middle Name V E N K A T    M    K                                             
 
For example M. S. KANDASWAMY(MADURAI SOMASUNDRAM KANDASWAMY) should be written as :
Last Name/Surname K A N D A S W A M Y                                             
First Name M A D U R A I                                                      
Middle Name S O M A S U N D R A M                                          
 
Applicants other than ‘Individuals’ must ignore above instructions.
 
Non-Individuals should write their full name starting from the first block of Last Name/Surname. If the name is longer than the space provided for the last name, it can be continued in the space provided for First and Middle Name.
 
For example XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED should be written as :
Last Name/Surname X Y Z    D A T A    C O R P O R A T I O N    ( I N D
First Name I A )    P R I V A T E    L I M I T E D                
Middle Name                                                                           
 
For example MANOJ MAFATLAL DAVE (HUF) should be written as :
Last Name/Surname M A N O J    M A F A T L A L    D A V E    ( H U F )
First Name                                                                           
Middle Name                                                                           
 
HUFs shall mention HUF after their full name.
 
In case of Company, the name should be provided without any abbreviations. For example, different variations of ‘Private Limited’ viz. Pvt Ltd, Private Ltd, Pvt Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be ‘Private Limited’ only.
 
In case of sole proprietorship concern, the proprietor should apply for PAN in his/her own name.
 
Name should not be prefixed with any title such as Shri, Smt, Kumari, Dr., Major, M/s etc.
2 Abbreviation of the full name to be printed on the PAN card
Individual applicants should provide full/abbreviated name to be printed on the PAN card. Name, if abbreviated, should necessarily contain the last name. For example:
 
SATYAM VENKAT M. K. RAO should be written as :
Last Name/Surname R A O                                                                  
First Name S A T Y A M                                                         
Middle Name V E N K A T    M    K                                             
 
can be written as in .Name to be printed on the PAN Card. column as
 
SATYAM VENKAT M. K. RAO or
S. V. M. K. RAO or
SATYAM V. M. K. RAO
 
For Non – Individual applicants, this should be same as last name field in Item No.1 above.
Name you would like printed on the card should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.
3 Have you ever been known by any other name? If applicant selects ‘Yes’, then it is mandatory to provide details of the other name. Instructions in Item No.1 with respect to name apply here. Title should be similar to the title mentioned in Item No. 1.
4 Gender This field is mandatory for Individuals. Field should be left blank in case of other applicants.
5 Date of Birth/Incorporation/ Agreement /Partnership or Trust Deed/Formation of Body of Individuals/ Association of Persons
Date cannot be a future date. Date: 2nd August 1975 should be written as:
 
D D M M Y Y Y Y
0 2 0 8 1 9 7 5
Relevant date for different categories of applicants is:
 
Individual: Actual Date of Birth; Company: Date of Incorporation; Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs : Date of Incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is not available.
6 Details of Parents
(Applicable to Individuals only)
Instructions in Item No.1 with respect to name apply here.

Father’s Name: It is mandatory for Individual applicants to provide father’s name. Married woman applicant should also give father’s name and not husband’s name.

Mother’s Name: This is an optional field.

Appropriate flag should be selected to indicate the name (out of the father’s name and mother’s given in the form) to be printed on the PAN card.

If none of the option is selected, then father’s name shall be considered for printing on the PAN card.

7 Address – Residential and Office R – Residential Address:
For Individuals, HUF, AOP, BOI or AJP, residential address is mandatory. Other applicants should leave this field blank.
O – Office Address:
(1) Name of Office and address to be mentioned in case of individuals having source of income as salary or Business / Profession [Item No.13].
(2) In case of Firm, LLP, Company, Local Authority and Trust, name of office and complete address of office is mandatory.
(3) If applicant is engaged in a business / profession [ falling under codes 9, 10, 12, 13, 15, 17 to 20 – refer Item No. 13(b)] and the area code mentioned is MUM, then it is mandatory to provide office address.
(4) In case of Individual and HUF if Item No.8 (Address for Communication) is selected as “O” then Proof of Office Address along with Proof of residential address is mandatory w.e.f. applications made on and after 1st November 2009.

For all categories of applicants, it is necessary to mention complete address and the details of Town/City/District, State/Union Territory, and PIN CODE are mandatory.

In case, a foreign address is provided then it is mandatory to provide Country Name along with ZIP Code of the country.8Address for CommunicationIndividuals/HUFs/AOP/BOI/AJP may indicate either ‘Residence’ or ‘Office’ and other applicants should necessarily indicate ‘Office’ as the Address for Communication.
All communication will be sent at the address indicated in this field.9Telephone Number and e-mail ID

(1) Telephone number should include country code (ISD code) and STD code or Mobile No. should include Country code (ISD Code of telephone number).
 
For example :
(i) Telephone number 23555705 of Delhi should be written as
Country code STD Code Telephone Number / Mobile number
  9 1
1 1  
2 3 5 5 5 7 0 5
Where ’91’ is the country code (ISD code) of India and 11 is the STD Code of Delhi.
 
(ii) Mobile number 9102511111 of India should be written as
Country code STD Code Telephone Number / Mobile number
  9 1
     
9 1 0 2 5 1 1 1 1 1
Where ’91’ is the country code (ISD code) of India.
 
(2) It is mandatory for the applicants to mention either their “Telephone number” or valid “e-mail id” so that they can be contacted in case of any discrepancy in the application and/or for receiving PAN through e-mail.
(3) Application status updates are sent using the SMS facility on the mobile numbers mentioned in the application form. (applicable for Indian mobile numbers).
(4) NRI /Foreign National should mention the ISD code of their respective country and City code as applicable in the space provided for ISD/STD code. e. g. Person staying in Chicago should write A1 in the ISD code and 312 in STD code text box.(A1 is ISD code of USA and 312 is City code of Chicago).

10Status of ApplicantThis field is mandatory for all categories of applicants. In case of ‘Limited Liability Partnership’, the PAN will be allotted in ‘Firm’ status11Registration NumberNot applicable to Individuals and HUFs. Mandatory for ‘Company’. Company should mention registration number issued by the Registrar of Companies. Other applicants may mention registration number issued by any State or Central Government Authority.12Aadhaar number(in case of citizen of India)Aadhaar number, if allotted, may be quoted (supported by copy of Aadhaar letter/card). If copy of Aadhaar is selected as proof of identity/address/date of birth, then it is mandatory to enter Aadhaar number. In case applicant is ‘MINOR’, Aadhaar of minor should be mentioned in the application form. (i.e. Do not mention Representative Assessee’s Aadhaar number)13Source of Income

It is mandatory to indicate at least one of the sources of incomes, as mentioned in the form. In case, the income from Business/profession is selected by the applicant then an appropriate business/ profession code should be mentioned.
 
Please refer the table given below to select the business/profession code:
Code Business/ Profession Code Business/ Profession
01 Medical Profession and Business 11 Films, TV and such other entertainment
02 Engineering 12 Information Technology
03 Architecture 13 Builders and Developers
04 Chartered Accountant/Accountancy 14 Members of Stock Exchange, Share Brokers and Sub-Brokers
05 Interior Decoration 15 Performing Arts and Yatra
06 Technical Consultancy 16 Operation of Ships, Hovercraft, Aircrafts or Helicopters
07 Company Secretary 17 Plying Taxis, Lorries, Trucks, Buses or other Commercial Vehicles
08 Legal Practitioner and Solicitors 18 Ownership of Horses or Jockeys
09 Government Contractors 19 Cinema Halls and Other Theatres
10 Insurance Agency 20 Others

14Name and address of Representative Assessee

Section 160 of Income Tax Act, 1961 provides that any person (assessee) can be represented through Representative Assessee. Therefore, this column should be filled in by representative assessee only as specified in Section 160 of the Income-tax Act, 1961, such as, an agent of the non-resident, guardian or manager of a minor, lunatic or idiot, Court of Wards, Administrator General, Official Trustee, receiver, manager, trustee of a Trust including Wakf.

This field will contain particulars of the Representative Assessee. This field is mandatory if applicant is minor, deceased, idiot, lunatic or mentally retarded. Column 1 to 13 will contain details of person on whose behalf this application is submitted.

Proof of Identity and Proof of address is also required for representative assessee. Name of Representative Assessee should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.

15Proof of Identity, Proof of Address and Proof of Date of birth documentsIt is mandatory to attach proof of identity (POI), proof of address (POA) and proof of date of birth (PODB – applicable for Individuals & Karta of HUF) with PAN application. Documents should be in the name of applicant. The POI, POA and PODB documents should be provided as applicable for the status of applicant mentioned in the application for Form 49A. No PODB document shall be required for Form 49AA. List of documents which will serve as proof of identity, address and date of birth for each status of applicant is as given below:

 

Document acceptable as proof of identity, address and date of birth as per Rule 114 (4)of Income Tax Rules, 1962
Proof of Identity Proof of Address Proof of date of birth
Indian Citizens (including those located outside India)
Individuals & HUF
(i) Copy of

  1. Aadhaar Card issued by the Unique Identification Authority of India; or
  2. Elector’s photo identity card; or
  3. Driving License; or
  4. Passport; or
  5. Ration card having photograph of the applicant; or
  6. Arm’s license; or
  7. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or
  8. Pensioner card having photograph of the applicant; or
  9. Central Government Health Service Scheme Card or Ex-Servicemen Contributory Health Scheme photo card

(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

(iii) Bank certificate in Original on letter head from the branch(along with name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant (in prescribed format)

(i) Copy of

  1. Aadhaar Card issued by the Unique Identification Authority of India; or
  2. Elector’s photo identity card; or
  3. Driving License; or
  4. Passport; or
  5. Passport of the spouse; or
  6. Post office passbook having address of the applicant; or
  7. Latest property tax assessment order; or
  8. Domicile certificate issued by the Government; or
  9. Allotment letter of accommodation issued by Central or State Government of not more than three years old; or
  10. Property Registration Document; or

(ii) Copy of following documents of not more than three months old

  1. Electricity Bill
  2. Landline Telephone or Broadband connection bill
  3. Water Bill
  4. Consumer gas connection card or book or piped gas bill
  5. Bank account statement or as per note 2
  6. Depository account statement
  7. Credit card statement

(iii) Certificate of Address 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)

(iv) Employer certificate in original (in prescribed format).

Copy of the following documents if they bear the name, date, month and year of birth of the applicant, namely:-

  1. Aadhaar card issued by the Unique Identification Authority of India; or
  2. Elector’s photo identity card; or
  3. Driving license; or
  4. Passport; or
  5. Matriculation certificate or Mark sheet of recognised board; or
  6. 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
  7. Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or
  8. Domicile certificate issued by the Government; or
  9. Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; or
  10. Pension payment order; or
  11. Marriage certificate issued by the Registrar of Marriages; or
  12. Affidavit sworn before a magistrate stating the date of birth
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.

2. For HUF,
(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 above, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth.Note:
1. Proof of Address is required for address mentioned in item no.7.

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. Proof of identityProof of AddressCompany registered in IndiaCopy of
a) Certificate of Registration issued by the Registrar of Companies.Copy of
a) Certificate of Registration issued by the Registrar of Companies.FirmCopy of
a) Partnership deed; or
b) Certificate of Registration issued by the Registrar of FirmsCopy of
a) Partnership deed; or
b) Certificate of Registration issued by the Registrar of FirmsLimited Liability PartnershipCopy of
a) Certificate of Registration issued by the Registrar of LLPs.Copy of
a) Certificate of Registration issued by the Registrar of LLPs.TrustCopy of
a) Trust deed; or
b) Certificate of registration number issued by Charity Commissioner.Copy of
a) Trust deed; or
b) Certificate of registration number issued by Charity Commissioner.Association of persons (other than Trusts) or Body of Individuals or Local authority or Artificial Juridical PersonCopy of
a) Agreement; or
b) Certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority; or
c) Any other document originating from any Central or State Government Department establishing identity and address of such person.Copy of
a) Agreement; or
b) Certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority; or
c) Any other document originating from any Central or State Government Department establishing identity and address of such person.