14 Name and
address
of Repre-
sentative
Assessee
Section 160 of Indian Income Tax Act, 1961 provides that any ‘specified 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 Indian 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 are also required for representative assessee.
15 Proof of
Identity
and Proof
of Address
documents
It is mandatory to attach proof of identity and proof of address with PAN application. Documents should be in
the name of applicant. List of documents which will serve as proof of identity and address for each status of
applicant is as given below:
Document acceptable as proof of identity and address as per Rule 114(4) of Income Tax Rules, 1962
For Individuals and HUF
Proof of Identity (Copy of) Proof of address (copy of)
1. Copy of passport, or
2. Copy of Person of Indian Origin (PIO) card issued by
3. Copy of Overseas Citizen of India (OCI) card issued by
4. Copy of other national or citizenship Identification Number
or Taxpayer Identification Number duly attested by
“Apostille” (in respect of countries which are signatories to
the Hague Convention of 1961) or by the Indian Embassy
or High Commission or Consulate in the country where
the applicant is located or authorised officials of overseas
branches of Scheduled Banks registered in India.
1. Copy of Passport, or
2. Copy of Person of Indian Origin (PIO) card issued by
3. Copy of Overseas Citizen of India (OCI) card issued by
4. Copy of other national or citizenship Identification Number or
Taxpayer Identification Number duly attested by “Apostille”
(in respect of the countries which are signatories to the
Hague Convention of 1961) or by the Indian Embassy or High
Commission or Consulate in the country where the applicant is
located or authorised officials of overseas branches of Scheduled
Banks registered in India, or
5. Copy of Bank account statement in the country of residence, or
6. Copy of Non-resident External (NRE) bank account statement in
India, or
7. Copy of Certificate of Residence in India or Residential permit
issued by the State Police Authorities, or
8. Copy of Registration certificate issued by the Foreigner’s
Registration Office showing Indian address, or
9. Copy of Visa granted & Copy of appointment letter or contract
from Indian Company & Certificate (in original) of Indian address
issued by the employer.
For other than Individuals
1. Copy of Certificate of Registration issued in the country
where the applicant is located, duly attested by “Apostille”
(in respect of the countries which are signatories to the
Hague Convention of 1961) or by the Indian Embassy
or High Commission or Consulate in the country where
the applicant is located or authorised officials of overseas
branches of Scheduled Banks registered in India, or
2. Copy of registration certificate issued in India or of approval
granted to set up office in India by Indian Authorities.
1. Copy of Certificate of Registration issued in the country where the
applicant is located, duly attested by “Apostille” (in respect of the
countries which are signatories to the Hague Convention of 1961)
or by the Indian Embassy or High Commission or Consulate in
the country where the applicant is located or authorised officials
of overseas branches of Scheduled Banks registered in India, or
2. Copy of registration certificate issued in India or of approval
granted to set up office in India by Indian Authorities.
16 KYC Details It is mandatory to provide KYC details in case of an application filled by a Foreign Institutional Investor or a
Qualified Foreign Investor, as prescribed under the regulations issued by Securities and Exchange Board of India
(SEBI). Please refer the guidelines issued by the Securities and Exchange Board of India (SEBI) and Prevention
of Money Laundering Act for filling these details.
17 Signature/
Thumb
impression
Application must be signed by (i) the applicant; or (ii) Karta in case of HUF; or (iii) Director of a Company; or (iv)
Authorised Signatory in case of AOP, Body of Individuals, Local Authority and Artificial Juridical Person; or (v)
Partner in case of Firm/LLP; or (vi) Trustee; or (vii) Representative Assessee in case of Minor/deceased/idiot/
lunatic/mentally retarded.
Applications not signed in the given manner and in the space provided
are liable to be rejected.