Eligibility Criteria to Acquire a PAN card

The PAN or Permanent Account Number, issued to the country’s liable taxpayers is one of the most important documents to be submitted for a variety of purposes such as loan or credit card application, filing income tax returns, purchasing jewellery above the prescribed amount, and so on. Non-taxpayers and foreign nationals may also be issued a PAN card under certain conditions.

While a PAN card is an important document to have, it is only given to those who meet the eligibility requirements. Furthermore, even a single missing/expired document can result in a failed PAN card application process. This blog is a comprehensive guide to what is actually required to obtain a PAN card and what eligibility criteria must be met.

What are the Eligibility Criteria to Acquire a PAN card?

For Indian Nationals

Form 49A must be completed and submitted to the appropriate authorities by Indian nationals. However, it should be noted that failure to provide supporting documents can hinder the PAN application process. The documents that an applicant must submit are listed in the table below. It is important to note that the applicant can be a person, a company, a trust, a partnership, etc.

Indian Nationals

Eligibility Criteria

Individual

Indian citizens should have-

Identity Proof
Address Proof
Date of Birth Proof

Partnership Firms

A firm should have – Copy of Certificate of Registration issued by Registrar of Firms or Copy of Partnership Deed

Limited Liability Partnership

The LLP should submit – Copy of Certificate of registration issued by the Registrar of LLPs

Trusts

A trust is liable to provide – Trust Deed and Certificate of Registration number issued by Charity Commissioner

Local Authorities

Local Authorities need to submit a Copy of the Agreement

Association of Persons

Registered Associations are required to submit a Registration Certificate

Artificial Judicial Person

Artificial Judicial Person will be asked to submit Registration Certificate or Government Identity and Address Proof

Hindu Undivided Families

HUF’s Head can apply for a PAN card on behalf of the family members by submitting the following-

Head’s Proof of Identity
Head’s Proof of Address
Date of Birth Proof
Head’s Fathers Name
Address of all the Coparceners
Affidavit with all the details has to be created and submitted by the Head of HUF

Minors

Parents, on behalf of the minor, can also apply for a PAN card by submitting the following-

Parents of a minor can sign Form 49A on the minor’s behalf
Parents Proof
Minor’s Date of Birth Proof
AADHAR card of the minor should be quoted in the Form 49A

Person with Intellectual Disability

On behalf of a person, his/her representative can apply for a PAN card

For Foreign Citizens

A PAN card is required for any foreign national who wishes to work in India, establish a company, or establish an Indian subsidiary. To obtain one, foreign nationals must complete Form 49AA and submit the following documents to the relevant authorities, along with the PAN card fee:

Foreign Citizens

List of Documents

Proof of Identity

Taxpayer Identification Number
Citizenship Identification Number attested by the Ministry of External Affairs or High Commission or Indian Embassy
Passport/OCI card/PIO card

*Applicant can get the TIN and CIN documents attested from the Country’s Consulate where he/she is residing or from the overseas Authorized Official of Indian Scheduled Bank Branch

Proof of Address

Taxpayer Identification Number
Citizenship Identification Number attested by the Ministry of External Affairs or High Commission or Indian Embassy
Passport/OCI card/PIO card
Bank statement (from the Country where he/she resides)
Bank statement from the NRE (Non- Resident External) Account opened in India
Certificate of Residence Address in India or Residence Permit issued by Police Authorities
Certificate of Registration having an Indian Residential Address- issued by Foreigner’s Registration Office
Contract/Letter/Visa granted by the Indian company
Address Proof issued by the Indian employer

*Applicant can get the TIN and CIN documents attested from the Country’s Consulate where he/she is residing or from the overseas Authorized Official of Indian Scheduled Bank Branch

For Foreign Entities

A foreign entity can apply for a PAN card by submitting the following documents along with a PAN card fee to the concerned authorities-

Photocopy of the entity’s registration certificate issued by the country in which it is located. The certificate must be attested by the Ministry of External Affairs, a High Commission, or an Indian Embassy. An applicant can get the document attested at the Consulate of the country in which he or she is residing or from an overseas Authorized Official of an Indian Scheduled Bank Branch
Copy of India’s Registration Certificate or approval copy obtained from Indian Authorities to open an office in India