While applying for PAN card, the applicant should provide
a) Proof of Identity (POI) &
b) Proof of Address (POA)
The documents should be in the name of applicant only. In case of "Minor Applicants", both the documents should be in the name of the concerned Representative Assessee (RA). Generally, one of the Parents are RA for minors, so one of the parent should provide the POI and POA documents.
Following documents can be used as POI and POA:
a). Proof of Identity
Copy of any of the following:
1 School leaving certificate
2 Matriculation certificate
3 Degree of a recognised educational institution
4 Depository account statement
5 Credit card statement
6 Bank account statement/ bank pass book
7 Water bill
8 Ration card
9 Property tax assessment order
10 Passport
11 Voters Identity Card
12 Driving License
13 Certificate of identity signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or Gazetted Officer.
b). Proof of Address
Copy of any of the following
1 Electricity bill*
2 Telephone bill*
3 Depository account statement*
4 Credit card statement*
5 Bank account statement/bank pass book*
6 Rent receipt*
7 Employer certificate*
8 Passport
9 Voters Identity card
10 Property tax assessment order
11 Driving License
12 Ration card
13 Certificate of address signed by Member of Parliament or Member of Legislative Assembly or Municipal Councilor or Gazetted Officer.
* documents submitted as proof of address for serial numbers 1 to 7 should not be more than six months old from the date of application.
For Citizen of India located outside India at the time of application for PAN, these documents should be provided:
a)Proof of Identity - Copy of passport
b) Proof of Address
Copy of any of the following
1 Copy of passport
2 Copy of bank account statement in country of residence
3 Copy of NRE bank account statement **
In case of Foreign Citizen located in India at the time of application for PAN,
a) Proof of Identity
Copy of any of the following
1 Copy of passport
2 Copy of Person of Indian Origin (PIO) card issued by Government of India
b) Proof of Address
Copy of any of the following
1 Copy of passport
2 Copy of bank account statement in India
3 Residential permit issued by the State Police Authorities
4 Registration certificate issued by the Foreigner's Registration Officer
5 Copy of Person of Indian Origin(PIO) card issued by Government of India
6 Copy of NRE bank account statement**
7 Copy of Visa application to Indian authorities and
Copy of Visa granted and
Copy of appointment letter/contract from Indian Company and
Certificate (in original) of Indian address issued by employer***
*** The certificate should be on employer's letterhead mentioning PAN of the employer. Copy of PAN card for the PAN mentioned in the employer's certificate should be submitted.
Note:
If the applicant has provided an Indian office address, then all the following five documents are mandatory along with any of the first six above mentioned documents:-
Copy of Visa application to Indian authorities and
Copy of Visa granted and
Copy of appointment letter/contract from Indian Company and
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.
For Foreign Citizen located outside India at the time of application for PAN
a) Proof of Identity
1 Copy of passport
2 Copy of other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
3 Copy of Person of Indian Origin(PIO)card issued by Government of India
b) Proof of Address
Copy of any of the following
1 Copy of passport
2 Copy of other National ID attested by Indian Embassy/Consulate/High Commission/Apostille
3 Copy of bank account statement in country of residence, duly attested by Indian Embassy/High Commission/Consulate/Apostille in the country where applicant is located
4 Copy of Person of Indian Origin (PIO) card issued by Government of India
5 Copy of NRE bank account statement**
** showing at least two customer induced transactions in last six months period and duly attested by Indian Embassy / Consular office / Highcommission or Apostille or by the manager of the bank in which the account is held. The applicant may be a joint holder.
For Categories other than Individuals
i.e. Firm, BOI, HUF, AOP, AOP(Trust), Local Authority, Company, Artificial Juridical Person
1. Having office of their own in India
2. Having no office of their own in India