“pan service agents” manual

Transcription

“PAN SERVICE AGENTS”
MANUAL
UTI Infrastructure Technology And Services Ltd
Govt. Services Department - IT-PAN Service Unit
Plot No 3.Sector -11, CBD- Belapur, Navi Mumbai - 400614
Phone No.: (+91-022) 67931300 Fax No. : 67931399
Website:
www.utiitsl.com
Introduction:
The Central Board of Direct Taxes (CBDT) has awarded the contract to
UTIITSL for the issue of Permanent Account Number (PAN). UTIITSL will
collect the PAN applications (Form49A and CSF) from their collection
centers at various locations all over India. UTIITSL will arrange to create
data and scan photographs and signatures at their four UTIITSL Regional
Offices.
For collection of PAN applications at various locations, UTIITSL has
appointed various PAN Service Centers which are primarily meant for
distribution and Collection of PAN Form49A and CSF to/from the
applicants. The applicants fill up the form as per the guidelines available
on the PAN application forms and submit the same at the UTIITSL’s
authorized PAN Service Centers or UTIITSL’s Offices. The authorized
person managing the centre/s will be hereafter referred as PAN Service
Agent (PSA).
For housing a PAN Card Centre, the following infrastructure is must.
Basic infrastructure requirement:
1. Office space of minimum 100 square feet.
2. A landline phone.
3. Availability of drinking water, drop box, sitting place, proper
ventilation, lighting, housekeeping, etc.
4. Computer with internet connectivity.
5. Should have more than 2 staff.
CSC- PAN Project - Operation Manual of PAN Service Centre
Page 2 of 19
Other Conditions for manning a PAN Service Center is as
under:
1. The PAN Service Centre will be open from Monday to Saturday
from 9.30 a.m. to 5.00 p.m
2. The PAN Service Center should :
a) Display a standard glow sign/flex banner board as per the
norms at the PAN Centre. The PSA will be provided with
Boards / Banners indicating that he/she is PAN Service Agent.
b) Have exclusive counter for distribution and collection of forms
viz., PAN Form49A and CSF.
c) Display of relevant Information and Instructions required for
filling up the PAN application form. The following documents
should be displayed:
Frequently Asked Questions
Checklist for Form49A
Checklist for CSF
List of AO codes for the Jurisdiction of PSA.
Display the addresses of the designated UTIITSL Branch
or Regional Office for further queries etc.
Any other instructions issued from time to time.
d) Should provide assistance / information to the applicant for
filling up the PAN application form.
e) Arrange
for
authorities for
a
daily
dedicated
pick
up
Courier
Agency or Postal
of document and ensure the
documents reach to the designated Regional Office next day.
f) The appointment of PSA is initially for a period of two years
from the date of agreement and it may be extended for further
period at the discretion of UTIITSL. PSA may obtain the list of
Page 3 of 19
allotted PAN from the controlling UTIITSL Branch (Investor
Service Wing) for applicant query.
g) If the applicant is having any grievance (Data entry error) in
respect of his PAN processed by UTI ITSL and the mistake is on
the part of UTI ITSL, the complaint letters /queries and other
documents etc may be accepted without any fee and the same
may be forwarded to the respective PDC/ PPC- Mumbai.
UTIITSL, in case of data entry error, will print the card at its own
cost and dispatch it to the Applicant.
h) In case of non-receipt, the complaint letter should be obtained
from applicant with the dispatch address and should be
forwarded to respective Regional Office.
There are two types of forms which are used for making a PAN Card:
a) Form49A – to be used by the applicant for obtaining a new PAN
Card.
b) Composite Service Form (CSF) – to be used by the applicant for
obtaining a duplicate PAN Card or for any correction in their existing
PAN card details.
A- Procedure for Acceptance of Form49A
Following are the fields to be checked/filled in before acceptance/
submission of the form at collection centre.
The Form49A format should be similar as defined by IT Department (No
extra cost should be charged from the applicant for the form). The applicant
has to fill up the form using Black ink pen and provide all the mandatory
information given.
Page 4 of 19
Colour Photo: The applicant has to affix (i.e. pasted and NOT staple)
recent colored photograph of Stamp size (3.5 cms X 2.5 cms) on the
space provided on the form. In case if the applicant is HUF / NonIndividual / Minor, photograph is not required to be affixed.
Signature: The signature of the applicant is mandatory. Forms having
no signature will be summarily rejected. Applicant is required to sign
in Black color ink in space specifically meant for signature on the
front side of application and also on the reverse of the application. In
case of thumb impression, it is always Left Thumb Impression (LTI)
irrespective of sex of the applicant. However, the Thumb Impression
should be attested either by any Gazetted Officer, a Magistrate or a
Notary Public under official seal on page 2 of the Form.
A.O Code: This should be filled up by the applicant and should not be
left blank. The Service Agent will have a list of AO code etc pertaining
to his District / State. If the AO Code is not written by the applicant,
the PSA should assist
the applicant to identify the AO Code and fill
up the same or advise applicant to seek the assistance of local Income
Tax Office.
1. Name
of
Assessee/Company
Name: In case
of individual
applicant, the name has to be written in full/expanded form in the
order of Last, First and Middle Name. Short forms of the name or
initials are not allowed in the name field. Name should not be
prefixed with titles such as Shri, Smt, Kumari, Late, Major, Dr.,
M/s etc. and a blank box should be left between any parts of the
name. For Non- Individual case, exact name should be written as it
is in the record.
Page 5 of 19
2. Name to be printed on the Card: Applicants with longer names
(exceeding 25 characters) should suitably abbreviate the name but
without using any nick name or aliases. Otherwise name will be
truncated and by default
name
will
be
printed
as
first
character of First Name and first character of Middle Name and
full Surname.
3. Have you ever been known by any other name?: Applicant
needs to tick yes or no If yes applicant should mention the details.
Applicable to Individuals only and instructions as in Sr. No. 1 for
writing name only.
4. Father’s Name: For Individual applicant, the father’s name is
mandatory. Irrespective of the sex and marital status the applicant
has to mention his / her Father’s name on the application form.
Father’s Full name has to be written and initial or short forms of
the name are not allowed. If the Father’s name is exceeding 25
Characters, the first characters of First name and Middle name
and Last Name in full will be printed on the PAN Card. If it is less
than 25 Characters, the name will be printed in the order of First
Name, Middle name and Last Name.
5. Address: Residential / Office address:
The residential / office
address along with State and Pincode No. should be mentioned by
the applicant. Applications received without PINCODE will be
rejected.
6. Address for communication: Address for communication should
be properly ticked i.e. “R” - for Residential Address and “O” - for
Official Address.
Page 6 of 19
Address
for
communication
should
also
be
supported
by
document. In case of Individuals, the proof of address of Residence
is provided and if opted for office address for PAN Card dispatch;
the Proof of Address of Office also is required to be submitted.
7. Telephone No: Telephone no. with the STD code has to be filled up
for faster communication and convenience in dispatch of PAN
Card.
Email id:
for
The
applicant
may
faster communication, if any.
provide
the
e-mail
address
However, either of the Phone
no or Email ID should be provided by the applicant for
communication.
8. Sex: This is applicable for the Individual Applicants only. The
relevant column should be ticked accordingly.
9. Status of the Applicant: There are 9 different categories of the
Applicants. The status of applicant has to be indicated in the
appropriate column.
10.Date of Birth / Date of Incorporation of Non-Individual: The
Date of Birth, Date of Incorporation (for Non-Individual) is one of
the core fields which will be printed on the PAN Card. Care must be
taken to ensure that the DOB column is filled properly by the
Applicant. The relevant Date for the different category of PAN
applicant is:
Status of the Applicant
Individuals
Companies
Association of Persons
Association of Persons (Trust )
Partnership Firms
HUFs
Date which is required to mention on the form
Actual Date of Birth
Date of Incorporation
Date of Formation / creation
Date of creation or Trust Deed
Date of Partnership Deed
Date of creation of HUF
Page 7 of 19
11. Registration
Number: This is not
applicable
for
Individual
and HUF applicants. “Company” applicant should mention the
registration number issued by the Registrar of Companies. Other
Applicants may mention the registration number issued by any
State or Central Govt. authority or respective authority.
12. Whether Citizen of India: Applicant should tick as applicable
‘yes’ or ‘no’.
13. (a) Salaried: If yes applicant should Government or Other
Name of the Organization: In case of salaried Individuals
applying for PAN, the name of the Organization, has to be written
on the Form.
Name of the Business / Profession: If the applicant is not
employed, but in a profession / business, the name of the
profession/ business and its relevant code number has to be
mentioned. Following code numbers have been allotted by Income
Tax Department
for
various
Profession and Business
The
applicants who are not Salaried and not falling under any of the
above categories must mention their source of Income as 20 i.e.,
others.
Code No.
01
02
03
04
05
06
07
08
09
10
11
Nature of Profession / Business
Medical Profession and Business
Engineering
Architecture
Chartered Accountant / Accountancy
Interior Decoration
Technical Consultancy
Company Secretary
Legal Practitioner and Solicitors
Government Contractors
Insurance Agency
Films, TV and such other entertainment
Page 8 of 19
12
13
14
15
16
17
Information Technology
Builders and Developers
Members of Stock Exchange, Share Brokers and Sub-Brokers
Performing Arts and Yatra
Operation of Ships, Hovercrafts, Air Crafts or Helicopters
Plying Taxis, Lorries, Trucks, Buses or other Commercial
Vehicles
Ownership of Horses or Jockeys
Cinema Halls and other Theaters
Others
18
19
20
14. Name and Address of Representative Assessee: Section 160 of
IT Act, 1956 provides that a non-resident, a minor, etc can be
represented through a Representative Assessee. The details of the
Representative Assessee are to be mentioned in point no 14 of the
Forms 49A, whereas in the points from 1 to 13 will contain the
details of person on whose behalf this application is submitted.
a) Proof of Identity –
Photocopy of any one of the following documents should be
submitted along with form as proof of identity•
Copy of school leaving certificate
or matriculation or
certificate or degree of a recognized educational institution or
depository account or credit card or bank account or water
bill or ration card or property tax assessment order or
passport or voter identity card or driving license or certificate
of identity signed by a Member of Parliament or Member of
Legislative Assembly or Municipal Councilor or a Gazetted
Officer, as the case may be.
Page 9 of 19
b) Proof of Address –
Photocopy of any one of the following documents should be
submitted along with form as proof of address•
Copy of electricity bill or telephone bill or depository account
or credit card or bank account or ration card or employer
certificate or passport or voter’s identity card or property tax
assessment order or Assembly or Municipal Councilor or a
Gazetted Officer, as the case may be.
B- Procedure for acceptance of Change Request Form (CSF) CSF has been designed for existing PAN holders for issue of duplicate
PAN Card with or without any change/correction in PAN Data. CSF is
normally used for:
1. Reprinting of PAN Card in lieu of Old/lost PAN Card.: Applicant
requesting for reprinting of PAN Card in lieu of Old/Lost Card
should tick the Reprint option and mention the core details (Name,
Father Name, Date of
such
cases
if
Birth)
there
as
is
given
in
ITD
database.
In
marginal difference in core details
(minor spelling difference, change in order of first and last name)
the card will be printed with the core details as in ITD database.
In case
of
major
difference
in
details
a
letter
indicating
the difference will be dispatched to applicant seeking clarification.
2. Correction in PAN Data/Card. Applicant requesting for correction
in PAN Data/Card should select as correction on header of the
form and tick the respective red box and should enclose the
document showing the correct details.
Page 10 of 19
3. Change in PAN Data/Card.: Applicant requesting for the change in
PAN Data/Card should tick the respective red box and provide the
documents showing the
significant
change
correct
details.
Like- In
case
of
in applicant’s name or in father’s name (for
individuals) such proof should contain proof of name change from
the old to new or necessary documents to support this change from
old to new, in addition to the proof of identity.
i.
For
married
ladies,
marriage
certificate,
marriage
invitation card, publication of ‘name-change’ in gazette, copy
of passport-showing husband’s name (or vice versa).
ii.
For other category of individual applicants, publication of
name-change in gazette.
iii.
For companies ROC certificate giving name change.
iv.
For other categories which are registered organizations, the
revised registration/ deed/ agreement
v.
For Partnership firms, revised partnership deeds
vi.
A certificate from a gazette officer.
Documents to be submitted: Following documents are mandatory
documents to be submitted along with the CSF:
a.Proof of Identity - As mentioned in clause number 14 (a) on page
number 9
b.Proof of Address - As mentioned in clause number 14 (b) on page
number 10
c.PAN Proof- Following documents can be accepted as PAN proof:
i. PAN Card/copy of PAN Card
ii. Copy of a letter from Income Tax Department issuing the PAN.
iii. If any proof of issuance of PAN is not available, the application may
be accepted on “Good Effort Basis”
Page 11 of 19
C- Procedure for acceptance of PAN forms from persons outside
India and Foreign Citizens
An applicant who is a citizen of India but located outside India at the
time of application is treated as a Foreign citizen i.e. not a citizen of
India.
Non-individuals i.e. company, trust or firm etc having no office of their
own in India should fill the PAN application as mentioned below:
1. AO code pertaining to International Taxation Directorate should be
used.
2. Photograph and Signature: Applicant should paste their own one recent
coloured
photograph (3.5 cms x 2.5 cms) and the form should be
signed by the applicant himself / herself. Incase of Non-individual
applicant, photograph is not required and the application should be
signed by an authorized signatory on behalf of the applicant i.e. Director
of the company or partner of the firm or trustee of the trust etc.
3. Even if the RA details are provided in column no. 14, the application
should be signed by the applicant or authorized signatory only.
4. Address: For individual applicant residence address is compulsory.
Foreign address can be provided for residential
and office address, if
they do not have any Indian address of their own. Applicants can
provide residential or office address (Indian or foreign) as the address of
communication. In case of Non-individual applicant office address is
compulsory. Foreign address can be provided as office address.
Complete address including name of state, name of the country and
pincode should be provided in the address.
Page 12 of 19
5. Applicant should clearly indicate the address at which the PAN Card
and other communication should be sent in column no 6.
6. Email ID: Email address is compulsory for NRI’s.
7. Representative Assesse is not mandatory.
However if the details are
provided, proof of identity and address of representative assesse should
be submitted.
8. Proof of Identity and Proof of Address: Application should be submitted
along with the documents in support of identity and address. The
required documents are listed as follows:
Category of
Proof of Identity
Proof of Address
Copy of passport
Copy of any of the following
Applicant
Indian citizen
located outside
1. Copy of passport
India at the
time of
application
Foreign citizen
located in
Copy of Passport
OR
2. Copy of bank account in country
of
residence.
3. Copy of NRE Bank account
statement showing at least two
customer induced transactions
in last six months period, duly
attested by Indian Embassy /
High
commission
or
Consulate/Apostille
in
the
country where the applicant is
located.
Copy of any of the following :
i> Residential address
India at the
Copy of Person of
1. Copy of Passport OR
time of
Indian Origin (PIO)card
2. Copy of Bank account
application
issued by government
of India
statement in India OR
3. Certificate of Residence issued
by state police authorities. OR
Page 13 of 19
4. Registration Certificate issued
by Foreigner’s Registration
Officer showing address in
India OR
5. Copy of Person of Indian Origin
( PIO) card issued by
government of India
OR
6. Copy of NRE Bank account
statement showing at least two
attested by Indian
Embassy/High commission or
consulate/ Apostille in the
located.
7. Copy of Visa application to
Indian authorities OR
Copy of OCI Card application
+
Copy of Visa granted OR
Copy of OCI card + Copy of
appointment letter/contract
from
Indian company + and
Certificate ( in original ) of
address
in India of applicant issued
by
authorized
Page 14 of 19
signatory of
employer, On employer’s letter
head mentioning also
the PAN
of the employer.
ii > Office address of India
1. Copy of Visa application to
Indian authorities OR
2. copy of OCI card application
+ copy of Visa granted OR
3. copy of OCI card + 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 also
the PAN of the employer.
iii> Representative Assessee
In case a representative
assessee is mentioned in
the PAN application, proof
of identity and address of
the representative assessee
also should be provided
Foreign citizen
located outside
India at the
1. Copy of Passport
OR
2. Copy of any
1. Copy of passport OR
2. Copy of any other National Id
duly attested by Indian
time of
other National
Embassy/ High Commission
application
Id duly attested
/Consulate/Apostille in the
Page 15 of 19
by Indian
Embassy/ High
located OR
Commission
3. Copy of Bank Account
/Consulate/Apos
statement in country of
tille in the
residence, duly attested by India
country where
Embassy/High commission /
the applicant is
Consulate OR
located
3. Copy of Person of
Indian Origin
(PIO)card issued
4. Copy of Person of Indian
Origin(PIO ) Card issued by
government of India
5. Copy Of NRE Bank account
by government of
Statement showing at least two
India
attested by Indian
Embassy/High Commission or
Consulate in the country
where the applicant is located
Page 16 of 19
NON-INDIVIDUAL:
Other than
Individual having
no office of their
own in India
1. Copy of registration in India OR Copy of approval
granted to set up office in India by Indian authorities
2. Registration certificate of their country duly attested by
Indian Embassy/High Commission/Consulate/ Apostille
in the country where applicant is located.
Persons may additionally mention their own name and care
of address of their tax consultant in India in representative
assessee column for the purpose of communication address.
This should be supported by an original Power of Attorney
issued to the tax consultant by the entity and should be
submitted along with the application. The power of attorney
should be notarized/certified by Indian Embassy/High
commission or consulate located in their country. It should
specifically mention that the Indian tax consultant is
authorized to accept notices on behalf of the foreign entity.
**Non-resident non-individual registered outside India and requesting for
communication address of the tax consultant in India should
fill in its
foreign address in the office address column and the name and address
of the tax consultant may be filled in the column for the address of
representative assessee (RA) as “care of address”.
Application wherever RA has been mentioned, card will be dispatched to
the address of
RA even if the communication address is outside India.
Page 17 of 19
Charges applicable to NRI applicants:
1. Application with RA details should be collected with a
Processing Fees of Rs 94/- (inclusive of all taxes).
2. Applications with communication address outside India; an
amount of Rs 944/- has to be collected from the applicant i.e.
Processing Fees of Rs 94/- (inclusive of all taxes) plus courier
charges of Rs 850/-. Rs 850/- will be collected through cash
or demand draft payable to UTIITSL.
Page 18 of 19
Addresses of UTIITSL’s Regional Offices and Processing Center
Regional Offices
Address
PAN Incharge
Western Regional Office
Plot No. 3, Sector 11,
Shri S. Sornavel
PDC Mumbai
CBD Belapur,
Manager
Navi Mumbai - 400614
Phone: 67931010
Fax: 67931199
Email: [email protected]
Eastern Regional Office
29, N.S.Road, Ground Floor,
PDC Kolkata
Opp. Gilander House and Standard AVP
Shri Chanchal Deb
Chartered Bank
Kolkata – 700001
Phone: 22134820
Fax: 22435217
Southern Regional Office
45, Justice Basheer Ahmed Building,
Ms. N. Nalini
PDC Chennai
Second Line Beach,
Manager
Chennai – 600001
Phone: 25341224,356
Fax: 25341346
Northern Regional Office
Ground Floor Jeevan Tara Building
Shri Ashish Sharma
PDC New Delhi
Opp Patel Chowk Metro Station
Manager
5 Parliament Street,
New Delhi - 110001
Phone: 011-23741282-86
Fax:011-23741280
Page 19 of 19

“pan service agents” manual

Transcription

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