No penalty on payer for non-quoting of PAN in TDS certificates as it was payee’s duty to intimate his PAN

No penalty on payer for non-quoting of PAN in TDS certificates

No penalty on deductor of TDS for non-mention of payee’s PAN in Form 16A if payee didn’t intimate his PAN to deductor

The High Court held as under:

Deductor couldn’t be penalized for non-mentioning of PAN in TDS certificates issued to payee in Form 16A if payee hadn’t furnished his PAN to deductor as required by section 139A(5A). Penalty couldn’t be imposed on assessee under sec. 272B(1) for non-mentioning of PANs of payees in Form 16A issued to them as there was nothing on record to show that contractors (payees) to whom certain sums were paid by assessee after deducting TDS had intimated their PANs to assessee. Default by payees in furnishing their PANs to assessee would be a "sufficient cause" for non-imposition of penalty under section 272B(1) – CIT V. GAIL (INDIA) LTD.(2013) 36 taxmann.com 336 (Allahabad)

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Online Application for Request for New PAN Card Or/ And Changes Or Correction in PAN Data (PAN Change Request Form) Written by CMA Samir Biswal

I	STEPS FOR ONLINE APPLICATION
(a)	Applicant will fill PAN Change Request Form online and submit the form.
(b)	If the data submitted fails in any format level validation, a response indicating the error(s) will be displayed on the screen.
(c)	The applicant shall rectify the error(s) and re-submit the form.
(d)	If there is no format level error(s) a confirmation screen with data filled by the applicant will be displayed.
(e)	If the applicant requires any amendment to this data, it can choose the edit option, else it shall choose the confirm option.
(f)	For Changes or Correction in PAN data, fill all mandatory fields (marked with *) of the Form and select the corresponding box on left margin of appropriate field where correction is required.
(g)	If the application is for re-issuance of a PAN card without any changes in PAN related data of the applicant, fill all fields in the Form but do not select any box on left margin.
(h)	In case of either a request for Change or Correction in PAN data or request for re-issuance of a PAN Card without any changes in PAN data, the address for communication will be updated in the ITD database using address for communication provided in the application.
(i)	For Cancellation of PAN, fill all mandatory fields in the Form, enter PAN to be cancelled in Item No.11 of the Form and select the check box on left margin. PAN to be cancelled should not be same as PAN (the one currently used) mentioned at the top of the Form.
II	PAYMENT
(j)	If communication Address is within India
	(a). The fee for processing PAN application is  96.00 ( 85.00 + 12.36% service tax).
	(b). Payment can be made either by
	- Demand Draft
	- Cheque
	- Credit Card / Debit Card
	- Net Banking
	(c) If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of Credit Card / Debit card and Demand Draft payable at Mumbai.
(k)	If communication Address is outside India
	(a). The fee for processing PAN application is  962.00[ (Application fee  85.00 + Dispatch Charges  771.00) + 12.36% service tax].
	(b). Payment can be made only by way of Credit Card / Debit card and Demand Draft payable at Mumbai.
	(c). At present the facility for dispatch of PAN cards outside India is available for a select list of countries. Applicants from other countries may contact NSDL at the contact details given in point (V) below.
(l)	Demand draft / cheque shall be in favour of 'NSDL - PAN'.
(m)	Name of the applicant and the acknowledgement number should be mentioned on the reverse of the demand draft / cheque.
(n)	Demand draft shall be payable at Mumbai, to be sent to NSDL.
(o)	Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention NSDLPAN on the deposit slip. List of HDFC Bank branches.
(p)	Credit card / Debit card / Net banking payment  Persons authorized to make credit card / debit card / net banking payment are as below:
	Category of Applicant Payment by Credit Card / Debit Card / Net Banking can be made by / for Individual Self, immediate family members (parents, spouse, children) HUF Karta of the HUF Company Any Director of the Company Firm / Limited Liability Partnership Any Partner of the Firm / Limited Liability Partnership Association of Person(s) / Body of Individuals / Association of Person(s) Trust / Artificial Juridical Person / Local Authority Authorized Signatory covered under section 140 of Income Tax Act, 1961
	Applicants making credit card / debit card payment will be charged an additional surcharge up to 2% of application fee by the bank providing payment gateway facility.
	Applicants making payment through Net Banking facility will be charged an additional surcharge of  4.00 + service tax for payment gateway facility.
	On successful credit card / debit card / net banking payment, acknowledgement will be displayed. Applicant shall save and print the acknowledgement and send it to NSDL as mentioned in point 'IV - Mode of Submission of Documtens' below.
(q)	Applicant shall select appropriate mode of payment and fill relevant details in the application.
III	ACKNOWLEDGMENT
(r)	On confirmation, and in case of credit card / debit card / net banking payment (on successful payment) an acknowledgement screen will be displayed. The acknowledgement consists of:
·  A 15-digit unique acknowledgement number ·  Category of applicant ·  Permanent Account Number (PAN) ·  Name of applicant ·  Father's Name (in case of 'Individual') ·  Date of Birth/Incorporation/Agreement/Partnership or Trust Deed/Formation of Body of Individuals/Association of Persons ·  Address for Communication ·  Space for Photograph (in case of 'Individual') ·  Payment Details ·  Space for Signature ·  Aadhaar No. ·  Details of Proof of Identity and Address
	Acknowledgment will also indicate fields in which change/correction is requested.
(s)	Applicant shall save and print this acknowledgement.
(t)	'Individual' applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided on the acknowledgement. The photographs should not be stapled or clipped to the acknowledgement. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the acknowledgement.
(u)	Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on form.
	Signature / Left hand thumb impression should be within the box provided on the right side of the form. The signature should not be on the photograph affixed on right side of the form. If there is any mark on this photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.
(v)	Thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp.
IV	MODE OF SUBMISSION OF DOCUMENTS
(w)	The acknowledgement duly signed, affixed with photograph (in case of 'Individuals') alongwith demand draft/cheque, if any, proof of existing PAN, proof of identity & address as specified in the application along with any other relevant proof as specified (in Item No.IV - Documents to be submitted along with the application ) is to be sent to NSDL at 'NSDL e-Governance Infrastructure Limited, 5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune – 411016'.
(x)	Super scribe the envelope with 'APPLICATION FOR PAN CHANGE REQUEST-Acknowledgment Number' (e.g. 'APPLICATION FOR PAN CHANGE REQUEST-881010200000097').
(y)	Your acknowledgement, demand draft/cheque, if any, and proofs, should reach NSDL within 15 days from the date of online application.
(z)	Applications received with demand draft or cheque as mode of payment shall be processed only on receipt of relevant proofs and realization of payment.
(aa)	Applications received with credit card / debit card / net banking as mode of payment shall be processed on receipt of relevant documents (acknowledgement and proofs). This Article is written by CMA Samir Biswal. He can be reached at cmasamirbiswal@gmail.com

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Foreign citizens/NRIs can now pay PAN application fee in any currency using Credit /Debit Card

As per information uploaded on NSDL website Facility for payment of PAN application fee in Indian Rupees & foreign currency by foreign citizens/NRIs using ‘Credit Card/Debit Card’ is now available for those applicants who apply PAN online.

Foreign Citizen /NRI if If communication Address is within India can pay by any of the following methods :-
- Demand Draft
- Cheque   - Credit Card / Debit Card
- Net Banking

If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of Credit Card / Debit card and Demand Draft payable at Mumbai.

Taxguru

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I-T Dept may make date of birth proof mandatory for PAN card

As part of its drive against fake Permanent Account Number, the Income-Tax Department is considering making proof of date-of-birth mandatory for issuance of PAN card.

The Income Tax department is considering making proof of date-of-birth mandatory for issuance of PAN card. The department might ask for proof of date-of-birth for issuing a PAN card, Ration cards .

According to officials, in most cases of fraud, people have furnished fake ration cards and rent receipts to get PAN card.

As of now, depository account statement, bank account statement /passbook, ration card, passport, voter identity card, driving licence, property tax assessment order and certain other documents are accepted as proof of identity as well as address.

“We will soon prescribe a format for PAN verification to make the system foolproof and robust,” sources said.

The sources further said that a notification regarding streamlining process of PAN verification will be issued soon and it will apply only to fresh applicants.

Recently, the I-T department has found a number of individuals possessing fake PAN cards as identity proof.

According to the official data, 170 million people in India have PAN cards, while only 30 million of them file income-tax returns.

Many people who do not file tax returns get PAN card as it works as identity proof at many places.

The finance ministry had last year brought out a new PAN application form—49A for use of Indian citizens, companies and entities incorporated in the country which allows an applicant to mention his or her Aadhaar number.


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Online Application for New PAN (Form 49A)

Online Application for New PAN (Form 49A)

Guidelines

(Please click here for Guidelines in Hindi language)
(a)	An applicant will fill Form 49A online and submit the form.
(b)	If there are any errors, rectify them and re-submit the form.
(c)	A confirmation screen with all the data filled by the applicant will be displayed.
(d)	The applicant may either edit or confirm the same.
(e)	On confirmation, an acknowledgement will be displayed. The acknowledgement will contain a unique 15-digit acknowledgement number.
(f)	The applicant is requested to save and print this acknowledgement.
(g)	'Individual' applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided in the acknowledgement. The photographs should not be stapled or clipped to the acknowledgement. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the acknowledgement.
(h)	Signature / Left Thumb Impression should only be within the box provided in the acknowledgement. The signature should not be on the photograph affixed on right side of the form. In case of applicants other than 'Individuals', the authorized signatory shall sign the acknowledgement and affix the appropriate seal or stamp. The signature should not be on photograph. If there is any mark on photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.
	Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on acknowledgement.
(i)	Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.
(j)	If communication Address is within India
	(a). The fee for processing PAN application is  96.00 (  85.00 + 12.36% service tax).
	(b). Payment can be made either by
	- Demand Draft
	- Cheque
	- Credit Card / Debit Card
	- Net Banking
	(c) If any of addresses i.e. office address or residential address is a foreign address, the payment can be made only by way of Demand Draft payable at Mumbai.
(k)	If communication Address is outside India
	(a). The fee for processing PAN application is  962.00[ (Application fee  85.00 + Dispatch Charges  771.00) + 12.36% service tax].
	(b). Payment can be made only by way of Demand Draft payable at Mumbai.
	(c). At present the facility for dispatch of PAN cards outside India is available for a select list of countries. Applicants from other countries may contact NSDL at the contact details given in point (v) below.
	This point is not applicable if applicant is providing the representative assessee details in the point no.14 of application form
(l)	Demand draft and cheque should be drawn in favour of 'NSDL - PAN'.
(m)	Demand draft shall be payable at Mumbai and the acknowledgement number should be mentioned on the reverse of the demand draft.
(n)	Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The applicant shall mention NSDLPAN on the deposit slip. List of HDFC Bank Branches.
(o)	Credit card / Debit card / Net banking payment
Persons authorized to make Credit card / Debit card / Net banking payment are as below:
Category of Applicant Payment by Credit Card / Debit Card / Net Banking can be made by / for Individual Self, immediate family members (parents, spouse, children) HUF Karta of the HUF Company Any Director of the Company Firm / Limited Liability Partnership Any Partner of the Firm / Limited Liability Partnership Association of Person(s) / Body of Individuals / Association of Person(s) Trust / Artificial Juridical Person / Local Authority Authorized Signatory covered under section 140 of Income Tax Act, 1961
Applicants making credit card / debit card payment will be charged an additional surcharge of  5.00 by the bank providing payment gateway facility.
Applicants making payment through Net Banking facility will be charged an additional surcharge of  4.00 + service tax for payment gateway facility.
On successful credit card / debit card / net banking payment acknowledgement will be displayed. Applicant shall save and print the acknowledgement and send to NSDL as mentioned in point (p) & (q) below.
(p)	The acknowledgement duly signed, affixed with photograph (in case of 'Individuals') alongwith Demand Draft, if any, and proof of identity (name in the application should be same as in the proof of identity) & proof of address (Individuals, HUFs, Body of Individuals, Association of Persons & Artificial Juridical Person should provide proof of address of residence stated in the application) as specified in the application form is to be sent to NSDL at 'Income Tax PAN Services Unit, NSDL e-Governance Infrastructure Limited, 5th floor, Mantri Sterling, Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411016'.
(q)	Super scribe the envelope with 'APPLICATION FOR PAN - Acknowledgement Number' (e.g. 'APPLICATION FOR PAN - 881010100000097').
(r)	Your acknowledgement, Demand Draft, if any, and proofs, should reach NSDL within 15 days from the date of online application.
(s)	Applications received with demand draft or cheque as mode of payment shall be processed only on receipt of relevant proofs and realization of payment.
(t)	For more information - Call PAN/TDS Call Centre at 020 - 27218080; Fax: 020 - 27218081 - e-mail us at: tininfo@nsdl.co.in mailto:tininfo@nsdl.co.in - SMS NSDLPAN <space> Acknowledgement No. & send to 57575 to obtain application status. - Write to: INCOME TAX PAN SERVICES UNIT (Managed by NSDL e-Governance Infrastructure Limited), 5th floor, Mantri Sterling,   Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune - 411016

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Click here for detailed Instructions for filling form49A.     (Please click here for Instructions in Hindi language) 
Click here for detailed Instructions for documents to be submitted.

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Apply for a new PAN Card

-- Category of Applicant --   Individual    Firm   Body of Individuals   Hindu Undivided Family (HUF)   Association of Persons   Local Authority   Company    Association of Persons (Trust)   Artificial Juridical Person   Government Agency  Limited Liability Partnership

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