Language

rule 158

Application for allotment of a Permanent Account Number

Income-tax Rules, 2026

Tax2026335 rules

Statutory text

Application for allotment of a Permanent Account Number.

158. (1) An application under section 262 for allotment of a Permanent Account Number shall be made in Form No. 93, Form No. 94, Form No. 95 and Form No. 96, as the case may be, in accordance with sub-rule (8).

(2) An applicant may also apply for allotment of a Permanent Account Number through a common application form as may be, notified by the Central Government.

(3) Any person, who has not been allotted a Permanent Account Number but possesses the Aadhaar number may apply for allotment of the Permanent Account Number under section 262(1) or (2) or (11) to the authorities mentioned in sub-rule (4) by intimating his Aadhaar number.

(4) The Director General of Income-tax (Systems) shall, on receipt of information under sub-rule (3), authenticate the Aadhaar number for that purpose.

(5) An application referred to in sub-rule (1) shall be made,—

(i) in cases where the function of allotment of Permanent Account Number under section 262 has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer; and

(ii) in any other case, to the Assessing Officer having jurisdiction to assess the applicant.

(6) For the purposes of sub-rule (5), the Assessing officer shall include an income tax authority who is assigned the duty of allotting Permanent Account Number by the Director General of Income-tax (Systems).

(7) The application referred to in sub-rule (1) shall be made by the person specified in Column B of the following Table within the time specified in column C thereof:

TABLE

Sl. No. Time within which application for allotment of Permanent Account Number is to be made

(A) (C)

1 On or before the 31st May of the tax year immediately succeeding the tax year, for which such income is assessable.

2 Before the end of that tax year.

3 Before the end of the tax year.

4 Before the end of such tax year.

5 On or before the 31st May, immediately following such tax year.

6 On or before the 31st May, immediately following the tax year in which the person referred to in Sl. No. 5 enters into financial transaction specified therein.

7 At least seven days before the date on which he intends to enter into the said transaction.

(8)(a) The application referred to in sub-rules (1) and (3), in respect of an Individual who is a citizen of India, shall be filled in the Form 93, and shall be accompanied by the documents mentioned in the following Table for proof of identity, address and date of birth:

TABLE

Sl. No. Proof of Identity

1. Yes

2. Yes

3. Yes

4. Yes

5. Yes

6. Yes

7. Yes

8. Yes

9. Yes

10. No

11. No

12. No

13. No

14. No

15. No

16. No

17. No

18. No

19. No

20. No

21. No

22. No

23. No

24. No

25. No

26. No

27. No

1. Yes

2. Yes

3. No

4. No

5. No

Note 1: In case of a person being a minor, in addition to Aadhaar of the minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. Note 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 bank account statements shall be the proof of address. Note 3: In case of a minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of address.

Note 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 bank account statements shall be the proof of address.

Note 3: In case of a minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of address.

(b) The application referred to in sub-rules (1) and (3), in respect of an applicant mentioned in column B of the following Table, shall be filled in the Form mentioned in column C of the said table, and shall be accompanied by the documents mentioned in column D thereof, as proof of identity, address and date of birth or date of incorporation of such applicant:

TABLE

Sl. No. Form

A C

1 Form No. 94

(a) Original affidavit by the karta of the Hindu undivided family duly authenticated by a Notary Public or Oath Commissioner or Judicial Magistrate stating the name, father's name, Aadhaar number or Permanent Account Number and address of all the coparceners on the date of application; and

(b) a copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth.

2 Form No. 94

(a) Copy of Certificate of Registration issued in India by the Registrar of Companies; or

(b) corporate identity number allotted by the Registrar under section 7 of the Companies Act, 2013 (18 of 2013)

3 Form No. 94

(a) Copy of Certificate of Registration issued in India by the Registrar of Limited Liability Partnerships; or

(b) LLP identification number allotted in India by the Registrar under the Limited Liability Partnership Act, 2008 (6 of 2009);

4 Form No. 94

(a) Copy of Certificate of Registration issued in India by the Registrar of Firm; or

(b) copy of partnership deed.

5 Form No. 94

(a) Copy of trust deed; or

(b) Copy of Certificate of Registration Number issued by Charity Commissioner.

6 Form No. 94

(a) Copy of agreement; or

(b) copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co- operative Society or any other competent authority; or

(c) any document originating from any Central Government or State Government Department, establishing identity and address of such person.

7 Form No. 94

8 Form No. 94

9 Form No. 95

(i) Proof of identity :—

(a) Copy of passport; or

(b) copy of person of Indian Origin card issued by the Government of India; or

(d) 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 Apostille Convention of 1961) or by 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.

(ii) Proof of date of birth: —

(a) Copy of passport; or

(b) copy of person of Indian Origin card issued by the Government of India; or

(d) copy of other national or citizenship Identification Number or Taxpayer Identification Number containing date, month and year of birth duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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

(e) 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

(f) copy of birth certificate containing date, month and year of birth issued by any foreign authority and duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by 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.

(iii) Proof of address:—

(a) copy of passport; or

(b) copy of person of Indian Origin card issued by the Government of India; or

(d) 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 Apostille Convention of 1961), or by 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

(e) copy of bank account statement in the country of residence; or

(f) copy of Non-resident External bank account statement in India; or

(g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or

(h) copy of the registration certificate issued by the Foreigner's Registration Office showing Indian address; or

(i) copy of visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer.

10 Form No. 96

(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961), or by 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

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

11 Form No. 96

(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille convention of 1961) or by 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

(b) Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

12 Form No. 96

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

13 Form No. 96

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian authorities.

14 Form No. 96