Жеке және корпоративтік идентификация коды: PAN туралы толық мәлімет

Code that acts as an identification for individuals, families and corporates

A permanent account number (PAN) is a ten character alphanumeric identifier Foundational ID, issued in the form of a laminated "PAN card", by the Indian Income Tax Department, to any person who applies for it or to whom the department allots the number without an application. It can also be obtained in the form of a PDF file known as e PAN from the website of the Indian Income Tax Department. A PAN is a unique identifier issued to all judicial entities identifiable under the Indian Income Tax Act, A PAN is necessary for filing income tax returns (ITR).

In recent times, the DOI (date of issue) of the PAN Card is the mentioned at the right (vertical) hand side of the photo on the PAN card if issued by NSDL (now rebranded as Protean eGov Technologies Limited) and will not be mentioned if issued by UTI TSL. The central government has introduced a new online service called "Know Your PAN", to for knowing your PAN number, verify your PAN for new and existing PAN numbers. Failure to comply with the provisions of Section 139A of Income Tax Act, a penalty of ₹10,000/ for each default is payable u/s.272B to the assessing officer.

The primary purpose of the PAN is to bring a universal identification to all financial transactions and to prevent tax evasion by keeping track of monetary transactions, especially those of high net worth individuals who can impact the economy. In Union Budget 2023, the government proposed to use PAN as a common identifier for all business establishments using digital systems of various government agencies. Quoting the PAN is mandatory when filing ITR, tax deduction at source, or any other communication with the Income Tax Department. PAN is also steadily becoming a mandatory document for opening a new bank account, a demat account, a new landline telephone connection / a mobile phone connection, purchase of foreign currency, bank deposits above ₹50,000, purchase and sale of immovable properties, vehicles etc.

Obtaining a PAN is optional or voluntary like a passport, driving license, Aadhaar etc. However, its use is mandatory for conducting for high value financial transactions, etc. One can apply for PAN by submitting the prescribed PAN application to the authorized PAN agency of the district or through online submission to NSDL, which is now rebranded as Protean eGov Technologies Limited, Website, UTIITSL along with 2 recent passport size color photographs, proof of ID, Address and Date of Birth and fee. In case of re print (re issue), a photocopy of the old PAN is also required. It takes about 10–15 days to receive the card. A user with an Aadhaar card can also submit e KYC.

The issuance of PAN, verification, delivery and maintenance works on public private partnership (PPP) model like Passport Seva Kendra (PSK) for reasons of economy, efficiency, and effectiveness. The reputed entities like Protean eGov Technologies Limited (formerly NSDL e Governance Infrastructure Limited) and UTI Infrastructure Technology Services Limited (UTIITSL) have been entrusted by Income Tax Department as managed service providers for processing of applications, collecting, handling and verifying personal documents like proof of ID, age and address, clarification with the applicants, printing the card and the letter and then mailing it. The processing agencies obtain the new PAN number online from the server of the income tax department after successful processing of the application documents. Some critics in India may call the handling, processing, and delivery of personal ID and financial documents by private contractors as a violation of privacy. Protean (formerly NSDL e Gov) centres can be located at TIN website. It is now very easy to apply online using Aadhaar based eSignature at Protean's (formerly NSDL e Gov) website. One can register first at Protean's website. After registration, the applicant receives a token number. One can continue with filling form. The applicant can save the details and complete the form at his convenience by logging using his/her registered details. One can upload photo/signature and supporting documents and finally eSign the application using Aadhaar and OTP. After successful eSign one can download and keep copy of the signed form for his reference. An acknowledgement receipt and form is also received through e mail at registered email ID. UTIITSL centres can be located at its website.