Form 49a - Application For Allotment Of Permanent Account Number Page 6

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In case of a person,
Aadhaar Number
who is required to
As per provisions of section 139AA of Income Tax Act, 1961, Aadhaar number has to be provided. Copy
quote Aadhaar number
of Aadhaar letter/card shall be provided as proof of Aadhaar.
or the Enrolment ID of
Aadhaar application
Enrolment ID (EID) of application for Aadhaar
form as per section
Only if Aadhaar is not allotted to the applicant, then EID (which includes date & time of enrolment) for
139AA.
Aadhaar shall be provided. Copy of EID receipt shall be provided as proof of enrolment.
As specified by Ministry of Finance, Government of India notification No. 37/2017, F. No. 370133/6/2017-TPL
dated May 11, 2017, it would be optional to mention Aadhaar as well as EID for the individuals
(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya; (ii) a non-resident as per the
Income-tax Act, 1961; (iii) of the age of eighty years or more at any time during the previous year;
Name as per Aadhaar letter/card or Enrolment ID for Aadhaar application form
If the Aadhaar is provided by the applicant, then name as per AADHAAR letter/card has to be
provided;
If EID is provided by the applicant, then name as appearing on EID receipt has to be provided in
this field.
Supporting documents of Proof of Identity, Address and Date of Birth (other than Aadhaar) as specified in Rule
114(4) of Income Tax Rules, 1962 will be applicable for cases where there is mismatch in PAN application
and Aadhaar data or EID is provided by the PAN applicant or the applicant is covered by Ministry of Finance,
Government of India notification No. 37/2017, F. No. 370133/6/2017-TPL dated May 11, 2017.
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Source of Income
It is mandatory to indicate at least one of the sources of incomes, as mentioned in the form. In case, the
income from Business/profession is selected by the applicant then an appropriate business/ profession
code should be mentioned.
Please refer the table given below to select the business/profession code:
Code Business/ Profession
Code Business/ Profession
01
Medical Profession and Business
11
Films, TV and such other entertainment
02
Engineering
12
Information Technology
03
Architecture
13
Builders and Developers
Members of Stock Exchange, Share Brokers
04
Chartered Accountant/ Accountancy
14
and Sub-Brokers
05
Interior Decoration
15
Performing Arts and Yatra
Operation of Ships, Hovercraft, Aircrafts or
06
Technical Consultancy
16
Helicopters
Plying Taxis, Lorries, Trucks, Buses or other
07
Company Secretary
17
Commercial Vehicles
08
Legal Practitioner and Solicitors
18
Ownership of Horses or Jockeys
09
Government Contractors
19
Cinema Halls and Other Theatres
10
Insurance Agency
20
Others
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Name and address
Section 160 of Income Tax Act, 1961 provides that any 'specified person' (assessee) can be represented
of Representative
through Representative Assessee. Therefore, this column should be filled in by representative assessee
Assessee
only as specified in Section 160 of the 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.
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Proof of Identity,
It is mandatory to attach proof of identity, proof of address and proof of date of birth with PAN application.
Documents should be in the name of applicant. List of documents which will serve as proof of
Proof of Address
identity, address and date of birth for each status of applicant is as given below:
and Proof of Date
of Birth
documents

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