i. All existing assesses or taxpayers or persons who are required to furnish a return of income, even on
behalf of others, must obtain PAN.
ii. Any person, who intends to enter into economic or financial transactions where quoting PAN is
mandatory, must also obtain PAN

A photograph is compulsory only in case of ‘Individual’ applicants.

In such cases, Left Hand Thumb impression of the applicant should be affixed on Form 49A at the place meant
for signatures and get attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and
stamp

It is mandatory for Individual applicant’s to provide father’s name in the PAN application (Form 49A). Female
applicants, irrespective of marital status, should also give father’s name in the PAN application.

You can submit the application in the form "Request for New PAN Card or/and Changes or Correction in PAN
data" in the following cases:
A] When you already have PAN but want a new PAN card,
B] When you want to make some changes or corrections in your existing PAN details.

Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change.
Changing the address or city, though, may change the Assessing Officer. Such changes must, therefore, be
intimated to nearest IT PAN Service Center for required corrections in PAN databases of the Income Tax
department

Obtaining or possessing more than one PAN is against the law