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[Cites 0, Cited by 2] [Entire Act]

Union of India - Section

Section 114 in Income Tax Rules, 1962

114. Application for allotment of a permanent account number.

(1)An application under sub-section (1) or sub-section (1A) or sub-section (2) or sub-section (3) of section 139A for allotment of a permanent account number shall be made [***] in Form No. 49A or 49AA, as the case may be:[Provided that an applicant may apply for allotment of permanent account number through a common application form notified by the Central Government in the Official Gazette, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, forms and formats along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of permanent account number.] [Proviso substituted by the Income-tax (Second Amendment) Rules, 2017, w.e.f. 9-2-2017.]
(1A)[ Any person, who has not been allotted a permanent account number but possesses the Aadhaar number and has furnished or intimated or quoted his Aadhaar number in lieu of the permanent account number in accordance with sub-section (5E) of section 139A, shall be deemed to have applied for allotment of permanent account number and he shall not be required to apply or submit any documents under this rule.
(1B)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 sub-section (1) or subsection (1A) or sub-section (3) of section 139A to the authorities mentioned in sub-rule (2) by intimating his Aadhaar number and he shall not be required to apply or submit any documents under this rule.
(1C)The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall on receipt of information under sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the Aadhaar number for that purpose.] [Inserted by Notification No. G.S.R. 614(E), dated 30.8.2019.]
(2)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 139A has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer;
(ii)in any other case, to the Assessing Officer having jurisdiction to assess the applicant.
(3)The application referred to in sub-rule (1) shall be made,-
(i)in a case where the total income of the person or the total income of any other person in respect of which he is assessable under the Act during any financial year exceeds the maximum amount which is not chargeable to income-tax and he has not been allotted any permanent account number, on or before the 31st day of May of the assessment year for which such income is assessable;
(ii)in the case of a person not falling under clause (i), but carrying on any business or profession, the total sales, turnover or gross receipts of which are or is likely to exceed five lakh rupees in any financial year and who has not been allotted any permanent account number, before the end of that financial year;
(iii)in the case of a person who is required to furnish a return of income under sub-section (4A) of section 139 and who has not been allotted any permanent account number, before the end of the financial year;
(iv)in the case of a person who is entitled to receive any sum or income or amount, on which tax is deductible under Chapter XVII-B in any financial year, before the end of such financial year.
(v)[ in the case of a person, being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year and which has not been allotted any permanent account number, on or before the 31st day of May immediately following such financial year; [Inserted by Notification No. G.S.R. 1128(E), dated 19.11.2018 (w.e.f. 26.3.1962).]
(vi)in the case of a person, who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v) and who has not been allotted any permanent account number, on or before the 31st day of May immediately following the financial year in which the person referred to in clause (v) enters into financial transaction specified therein.]
(4)The application, referred to in sub-rule (1) other than that referred to in the proviso to sub-rule (1) in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:
Sl.No. Applicant Form Documents as proofof identity, address and date of birth
(1) (2) (3) (4)
1. Individual who is a citizen of India 49A (A) Proof of identity-(i) Copy of,-(a)elector's photo identity card ; or(b) ration card havingphotograph of the applicant; or(c) passport; or(d)driving licence; or(e) arm's license; or(f) AADHAR Cardissued by the Unique Identification Authority of India; or(g)photo identity card issued by the Central Government or a StateGovernment or a Public Sector Undertaking; or(h) PensionerCard having photograph of the applicant;or(i) CentralGovernment Health Scheme Card or Ex-servicemen Contributory HeathScheme photo card; or(ii) certificate of identity in originalsigned by a Member of Parliament or Member of LegislativeAssembly or Municipal Councillor or a Gazetted Officer, as thecase may be; or(iii) bank certificate in original on letterhead from the branch (along with name and stamp of the issuingofficer) containing duly attested photograph and bank accountnumber of the applicant.Note:In case of a personbeing a minor, any of the above documents of any of the parentsor guardian of such minor shall be deemed to be the proof ofidentity.(B) Proof of address-(i) copy of the followingdocuments of not more than three months old-(a) electricitybill; or(b) landline telephone or broadband connection bill;or(c) water bill; or(d) consumer gas connection card orbook or piped gas bill; or(e) bank account statement or asper Note 1; or(f) depository account statement ; or(g)credit card statement; or(ii) copy of,-(a) post officepass book having address of the applicant; or(b) passport;or(c) passport of the spouse; or(d) elector's photoidentity card; or(e) latest property tax assessment order;or(f) driving licence; or(g) domicile certificateissued by the Government; or(h) AADHAR Card issued by theUnique Identification Authority of India; or(i) allotmentletter of accommodation issued by the Central Government or StateGovernment of not more than three years old; or(j) propertyregistration document; or(iii) certificate of address signedby a Member of Parliament or Member of Legislative Assembly orMunicipal Councillor or a Gazetted Officer, as the case may be;or(iv) employer certificate in original.Note 1:In case of an Indian citizen residing outside India, copy of BankAccount Statement in country of residence or copy of Non-residentExternal bank account statements shall be the proof of address.Note 2:In case of a minor, any of the above documentsof any of the parents or guardian of such minor shall be deemedto be the proof of address.[(C) Proof of date of birth-copyof the following documents if they bear the name, date, month andyear of birth of the applicant, namely:-(a) birth certificateissued by the municipal authority or any office authorised toissue birth and death certificate by the Registrar of Birth andDeaths or the Indian Consulate as defined in clause (d) ofsub-section (1) of section 2 of the Citizenship Act, 1955 (57 of1955); or(b) pension payment order; or(c) marriagecertificate issued by the Registrar of Marriages; or(d)matriculation certificate or mark sheet of recognised board;or(e) passport; or(f) driving licence; or(g) domicilecertificate issued by the Government; or(h) aadhar cardissued by the Unique Identification Authority of India; or(i)elector's photo identity card; or(j) photo identity cardissued by the Central Government or State Government or CentralPublic Sector Undertaking or State Public Sector Undertaking; or(k) Central Government Health Service Scheme photo card orEx-servicemen Contributory Health Scheme photo card; or(l)affidavit sworn before a magistrate stating the date of birth.]
2. Hindu undivided family 49A (a) An affidavit by the karta of the HinduUndivided Family stating the name, father's name and address ofall the coparceners on the date of application; and(b) copyof any document applicable in the case of an individual specifiedin serial number 1, in respect of karta of the Hindu undividedfamily, as proof of identity, address and date of birth.
3. Company registered in India 49A (a) [ Copy of Certificate of Registrationissued by the Registrar of Companies;or(b) corporateidentity number allotted by the Registrar under section 7 of theCompanies Act, 2013 (18 of 2013).]
4. Firm (including Limited Liability Partnership)formed or registered in India 49A (a) Copy of Certificate of Registrationissued by the Registrar of Firms/Limited Liability Partnerships;or(b) copy of Partnership Deed.
5. Association of persons (Trusts) formed orregistered in India 49A (a) Copy of trust deed; or(b) copy ofCertificate of Registration Number issued by CharityCommissioner.
6. Association of persons (other than Trusts) orbody of individuals or local authority or artificial juridicalperson formed or registered in India 49A (a) Copy of Agreement; or(b) copy ofCertificate of Registration Number issued by Charity Commissioneror Registrar of Co-operative Society or any other CompetentAuthority; or(c) any other document originating from anyCentral Government or State Government Department establishingIdentity and address of such person.
7. Individuals not being a citizen of India 49AA (i) Proof of identity :-(a) copy ofPassport; or(b) copy of person of Indian Origin card issuedby the Government of India; or(c) copy of OverseasCitizenship of India Card issued by Government of India; or(d)copy of other national or citizenship Identification Number orTaxpayer Identification Number duly attested by "Apostille"(in respect of countries which are signatories to the HagueApostille Convention of 1961) or by Indian embassy or HighCommission or Consulate in the country where the applicant islocated or authorised officials of overseas branches of ScheduledBanks registered in India.(ii) Proof of address:-(a) copyof Passport; or(b) copy of person of Indian Origin cardissued by the Government of India; or(c) copy of OverseasCitizenship of India Card issued by Government of India; or(d)copy of other national or citizenship Identification Number orTaxpayer Identification Number duly attested by "Apostille"(in respect of countries which are signatories to the HagueApostille Convention of 1961) or by Indian embassy or HighCommission or Consulate in the country where the applicant islocated or authorised officials of overseas branches of ScheduledBanks registered in India; or(e) copy of bank accountstatement in the country of residence; or(f) copy ofNon-resident External bank account statement in India; or(g)copy of certificate of residence in India or Residential permitissued by the State Police Authority; or(h) copy of theregistration certificate issued by the Foreigner's RegistrationOffice showing Indian address; or(i) copy of Visa grantedand copy of appointment letter or contract from Indian Companyand Certificate (in original) of Indian Address issued by theemployer.
8. LLP registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
9. Company registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
10. Firm formed or registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
11. Association of persons (Trusts) formed outsideIndia 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
12. Association of persons (other than Trusts) orbody of individuals or local authority or person formed or anyother entity (by whatever name called) registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
(5)[ Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director-General of Income-tax (Systems) or the person authorised by the said authorities.
(6)The Principal Director General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the formats and standards alongwith procedure, for the verification of documents filed with the application [under sub-rule (4), intimation of Aadhaar number in sub-rule (5) and issue of permanent account number] [Sub-rule (5) substituted by sub-rules (5) and (6) by the Income-tax (Seventeenth Amendment) Rules, 2017, w.e.f. 1-7-2017.], for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account [number, intimation of Aadhaar number and issue of permanent account number] [Substituted 'number and intimation of Aadhaar number' by Notification No. G.S.R. 1128(E), dated 19.11.2018 (w.e.f. 26.3.1962).].] [Substituted by Notification No. G.S.R. 1068(E), dated 25.10.2018 (w.e.f. 26.3.1962).]
(7)[ The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall lay down the formats and standards along with procedure for, -
(a)furnishing or intimation or quoting of Aadhaar number under sub-rule (1A); or
(b)intimation of Aadhaar number under sub-rule (1B); or
(c)authentication of Aadhaar number under sub-rule (1C); or
(d)obtaining demographic information of an individual from the Unique Identification Authority of India,
for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing or intimation or quoting or authentication of Aadhaar number or obtaining of demographic information of an individual from the Unique Identification Authority of India, for allotment of permanent account number and issue thereof.] [Inserted by Notification No. G.S.R. 614(E), dated 30.8.2019.]