- Who has to obtain PAN?
- Every person if his total income or the total income of any other person in respect of which he is assessable during the previous year exceeds the maximum amount which is not chargeable to tax.
- A charitable trust who is required to furnish return under Section 139(4A)
- Every person who is carrying on any business or profession whose total sale, turnover, or gross receipts are or is likely to exceed five lakh rupees in any previous year
- Every importer/exporter who is required to obtain Import Export Code
- Every person who intends to enter into specified financial transactions in which quoting of PAN is mandatory
- A person not covered in any of the above can voluntarily apply for PAN.
- Every non-individual resident persons and persons associated with them shall apply for PAN if the financial transaction entered into by them during the financial year exceeds Rs. 2,50,000.
- How to apply for PAN?
- Instant PAN
- He has never been allotted a PAN;
- His mobile number is linked with his Aadhaar number;
- His complete date of birth is available on the Aadhaar card; and
- He should not be a minor on the date of application for PAN
- Track Status
- Contact Assistance
- FAQs
Who has to obtain PAN?
PAN is to be obtained by following persons:
| In the case of | Basic Exemption Limit |
|---|---|
| Every person if his total income or the total income of any other person in respect of which he is assessable during the previous year exceeds: | |
| Individual | Rs. 2,50,000.00 |
| Resident Individuals of the age of 60 years and above but below 80 years | Rs. 3,00,000.00 |
| Resident Individuals of 80 years above | Rs. 5,00,000.00 |
Every person who intends to enter into specified financial transactions in which quoting of PAN is mandatory
PAN is to be obtained by following persons:
How to apply for PAN?
1) Online Application - An online application can be made from the website of UTIITSL or Protean (formerly NSDL eGov)
2) Through PAN Application Center - Application for PAN can be submitted at the PAN Application center
(a) Protean (formerly NSDL eGov) (b) UTITSL
Download PAN Application Form.
Form for changes or correction in PAN data
Documents be submitted along with the PAN application
Instant PAN
Income-tax Dept. has launched a new functionality on the e-filing portal which allots a PAN to the assessee on basis of his Aadhaar Number. This facility can be used by an assessee only if the following conditions are fulfilled:
Track Status
Applicant will receive an acknowledgment containing a unique number on acceptance of the application form. This acknowledgement number can be used for tracking the status ( Protean (formerly NSDL eGov) / UTITSL ) of the application by using the track status facility available at above web sites.
Contact Assistance
The Income Tax Department or Protean (formerly NSDL eGov) or UTIITSL can be contacted in any of the following means
| Mode | Income Tax Department | Protean (formerly NSDL eGov) | UTIITSL |
|---|---|---|---|
| Website | www.incometaxindia.gov.in | https://www.protean-tinpan.com/ | www.utiitsl.com |
| Call Center | 08069708080 | ||
| Email ID | tininfo@proteantech.in | ||
| Address | Protean (formerly NSDL eGov) INCOME TAX PAN SERVICES UNIT (Managed by Protean eGov Technologies Limited, 4th floor, Sapphire Chambers, Baner Road, Baner, Pune - 411045 |
UTI Infrastructure Technology And Services Limited, Plot No.3, Sector 11, CBD Belapur Navi Mumbai PIN - 400614 |
If your PAN card is lost ?
If the PAN card is lost then you can apply for duplicate PAN card by submitting the Form for "Request for New PAN Card or/ and Changes or Correction in PAN Data" and a copy of FIR may be submitted along with the form.
If the PAN card is lost and you don't remember your PAN, then in such a case, you can know your PAN by using the facility of "Know Your PAN" provided by the Income Tax Department. This facility can be availed of from the website of Income Tax Department - www.incometaxindia.gov.in
You can know your PAN online by providing the core details like Name, Father's Name and Date of Birth. After knowing the PAN you can apply for duplicate PAN card by submitting the "Request For New PAN Card Or/ And Changes Or Correction in PAN Data".
What are the benefits of obtaining a PAN Card?
A Permanent Account Number has been made compulsory for every transaction with the Income-tax Department. It is also mandatory for numerous other financial transactions such as opening of bank accounts, availing of institutional financial credits, purchase of high-end consumer items, foreign travel, transaction of immovable properties, dealing in securities, etc. A PAN card is a valuable means of photo identification accepted by all Government and non-Government institutions in the country.
Is it mandatory to provide the Assessing Officer Code in Form 49A/49AA?
Yes, it mandatory to provide the Assessing Officer (AO) Code in Form 49A/49AA. AO Code (i.e. Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must be filled up by the applicant. These details can be obtained from the Income Tax Office or PAN Centre or websites of PAN service providers on Protean (formerly NSDL eGov) / UTITSL .
What is the penalty for not complying with the provisions relating to PAN?
Section 272B provides for penalty in case of default by the taxpayer in complying with the provisions relating to PAN, i.e., not obtaining PAN, even though he is liable to obtain PAN or knowingly quoting incorrect PAN in any prescribed document in which PAN is to be quoted or intimating incorrect PAN to the person deducing tax or person collecting tax. Penalty under section 272B is Rs. 10,000.
Can a person hold more than one PAN?
A person cannot hold more than one PAN. If a PAN is allotted to a person, then he cannot apply for obtaining another PAN. A penalty of Rs. 10,000/- is liable to be imposed under Section 272B of the Income-tax Act, 1961 for having more than one PAN.
If a person has been allotted more than one PAN then he should immediately surrender the additional PAN card(s).
Is it mandatory to provide Aadhaar number in PAN application form?
It is mandatory to quote Aadhaar number in the PAN application form for every person who is eligible to obtain Aadhaar Number.
In case the person doesn't possess the Aadhaar number, the enrolment ID of Aadhaar form can be quoted.
Note: W.e.f. 01-10-2024, the benefit of quoting enrolment ID of Aadhaar form has been withdrawn. The taxpayer is required to quote his Aadhaar number in PAN application Form.
View all Frequently Asked Questions- Income under the head Salaries
- Wages
- Pension
- Annuity
- Gratuity
- Fees, Commission, Perquisites, Profits in lieu of or in addition to Salary or Wages
- Income from House Property
- The house property should consist of any building or land appurtenant thereto;
- The taxpayer should be the owner of the property;
- The house property should not be used for the purpose of business or profession carried on by the taxpayer.
- Profits and Gains from Business and Profession
- Profit and gains from any business or profession carried on by the assessee at any time during the previous year
- Any compensation or other payment due to or received by any specified person
- Income under the Capital Gains
- There should be a capital asset. In other words, the asset transferred should be a capital asset on the date of transfer;
- It should be transferred by the taxpayer during the previous year;
- There should be profits or gain as a result of transfer
- Income from Other Sources
Income under the head Salaries
Salary is defined to include:
Income from House Property
Conditions for Taxability
Profits and Gains from Business and Profession
The following incomes are chargeable to tax under the head Profit and Gains from Business or Profession:
Income under the Capital Gains
Conditions for Chargeability:
Income from Other Sources
Any income which is not chargeable to tax under any other heads of income and which is not to be excluded from the total income shall be chargeable to tax as residuary income under the head “Income from Other Sources”.
- Steps to fill form 26QB
- Log on to website e-filing portal ( https://www.incometax.gov.in/iec/foportal/ ).
- Under 'e-file', click on 'e-Pay tax'
- Then Click on ‘New Payment’
- Select ‘Proceed’ under ‘26 QB (TDS on Sale of Property)’ field
- Fill the complete form as applicable.
(User should be ready with the following information while filling the form 26QB :
- Residential Status of seller
- PAN of the seller & buyer
- Communication details of seller & buyer
- Property details
- Amount paid/credited & tax details
- After submitting, the next page will ask to select the mode of payment i.e.,:
- Net banking;
- Debit Card;
- Pay at Bank counter;
- RTGS/NEFT; or
- Payment Gateway.
- Select the appropriate payment mode and click on continue to make the payment.
- On successful payment a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.
- Steps to Download Form 16B
- Register & login on TRACES portal (www.tdscpc.gov.in) as taxpayer using your PAN.
- Select "Form 16B (For Buyer)" under "Downloads" menu.
- Enter the details pertaining to the property transaction for which Form 16B is to be requested. Enter the Form Type, Assessment Year, Acknowledgment Number, PAN of Seller and click on "Proceed".
- A confirmation screen will appear. Click on "Submit Request" to proceed.
- A success message on submission of download request will appear. Please note the request number to search for the download request.
- Click on "Requested Downloads" to download the requested files.
- Search for the request with request number. Select the request row and click on "HTTP download" button.
I. Steps to fill form 26QB :
II. Steps to Download Form 16B:
Click here to go 'TDS on Sale of Property' page at TRACES Website
- Who should pay Income-tax?
- How to compute Tax?
- How to pay Tax?
- FAQs
Who should pay Income-tax?
For the financial year 2025-26, an Individual is required to pay income-tax if his/her total income exceeds Rs. 2,50,000. In case of resident individuals of the age of 60 years and above but below 80 years, the basic exemption limit is Rs. 3,00,000 and for resident individuals of 80 years and above, the limit is Rs. 5,00,000.
How to compute Tax?
After ascertaining the total income, i.e., income liable to tax, the next step is to compute the tax liability for the year. Tax liability is to be computed by applying the rates prescribed in this regard. For rates of tax, refer "Tax Rate" section. Following table will help in understanding the manner of computation of the total tax liability of the taxpayer. see more
How to pay Tax?
An individual can make payment of Income-tax in following modes
1) Physical Mode - Payment by furnishing the hard copy of the challan at the designated bank
2) e-payment mode i.e. making payment by using the electronic mode
Who is supposed to pay Advance Tax?
Every person whose estimated tax liability for the year is Rs. 10,000 or more is liable to pay advance tax. However, a resident senior citizen (i.e., an individual of the age of 60 years or above during the relevant financial year) not having any income from business or profession is not liable to pay advance tax.
How is advance tax calculated and paid?
Advance tax is to be calculated on the basis of expected tax liability of the year. Advance tax is to be paid in instalments as given below:
| Status | By 15th June | By 15th September | 15th December | 15th March |
|---|---|---|---|---|
| Taxpayers (other than those who opted for presumptive taxation scheme of section 44AD ) | Upto 15% of advance tax | Upto 45% of advance tax | Upto 75% of advance tax | Upto 100% of advance tax |
| Taxpayers who opted for presumptive taxation scheme of section 44AD | Nil | Nil | Nil | Upto 100% of advance tax |
Any tax paid till 31st March is treated as advance tax.
The deposit of advance tax is made through challan ITNS 280 by ticking the relevant column, i.e., advance tax.
- Who should file return of income?
- Documents required to be attached with the return of income
- How to file return of income?
- Due dates for filing returns of income/loss
- FAQs
Who should file return of income?
Every individual has to file the return of income if his total income (including income of any other person in respect of which he is assessable) without giving effect to the provisions of section 10(38), 10A, 10B or 10BA or 54 or 54B or 54D or 54EC or 54F or 54G or 54GA or 54GB Chapter VIA (i.e., deduction under section 80C to section 80U), exceeds the maximum amount which is not chargeable to tax i.e. exceeds the exemption limit.
Filing of return is mandatory in the following cases:
1) If an individual has assets outside India:
An Individual, being a resident and ordinary resident in India, shall file his return of Income, even if his income does not exceed the maximum exemption limit, if he:
a) Holds, as a beneficial owner or otherwise, any asset (including any financial interest in any entity) located outside India
b) Has signing authority in any account located outside India
c) Is a beneficiary of any asset (including any financial interest in any entity) located outside India.
2) If he deposits more than Rs. 1 crore in bank account
An Individual or HUF shall file his return of Income, even if income does not exceed the maximum exemption limit, if he has deposited an amount (or aggregate of amount) exceeding Rs. 1 crore in one or more current accounts maintained with a banking company or a co-operative bank. .
3) If foreign travel expense is more than Rs. 2 lakh .
An Individual or HUF shall file his return of Income, even if income does not exceed the maximum exemption limit, if he has incurred more than Rs. 2 lakh on travel to a foreign country, either for himself or for any other person.
4) If electricity consumption is more than Rs. 1 lakh.
An Individual or HUF shall file his return of Income, even if income does not exceed the maximum exemption limit, if he has incurred an expenditure exceeding Rs. 1 lakh on electricity consumption.
5) If total sales, turnover or gross receipt of the business exceeds Rs. 60 lakh during the previous year.
6) If total gross receipt of profession exceeds Rs. 10 lakh during the previous year.
7) If the total of tax deducted and collected in case of a person during the previous year is Rs. 25,000 or more (Rs. 50,000 in case of resident senior citizen).
8) If the aggregate deposit in one or more savings bank accounts of the person is Rs. 50 lakhs or more during the previous year.
Documents required to be attached with the return of income
ITR return forms are attachment less forms and, hence, the taxpayer is not required to attach any document (like proof of investment, TDS certificates, etc.) along with the return of income (whether filed manually or filed electronically). However, these documents should be retained by the taxpayer and should be produced before the tax authorities when demanded in situations like assessment, inquiry, etc.
However, in case of a taxpayer who is required to furnish a report of audit under section 10(23C)(v),10(23C)(vi), 10(23C)(via), 10A,10AA, 12A(1)(b), 44AB, 44DA, 50B, 80-IA,80-IB,80-IC,80-ID, 80JJAA, 80LA,92E,115JB or 115VW shall furnish it electronically on or before the date of filing the return of income.
How to file return of income?
Return of income can be filed either in hard copy at the local office of the Income-tax Department or can be electronically filed at https://www.incometax.gov.in/iec/foportal/
| ITR | Description | |
|---|---|---|
| ITR 1 (SAHAJ) | For individuals being a resident (other than not ordinarily resident) having total income up to Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh and agricultural income up to Rs.5 thousand | |
| ITR 2 | For Individuals and HUFs not having income from profits and gains of business or profession | |
| ITR 3 | For individuals and HUFs having income from profits and gains of business or profession | |
| ITR 4 | Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE and long-term capital gains under section 112A up to Rs. 1.25 lakh. |
Due dates for filing returns of income/loss
The due dates for filing return of income are as follows:
| Individual/HUF whose accounts are to be audited or partner of a firm whose accounts are to be audited or the spouse of such partner if the provisions of section 5A apply | 31st October of the assessment year |
| Filing of return where a taxpayer (corporate/non-corporate including partners of the Firm) is required to furnish a report in Form No. 3CEB under Section 139 | 30th November of the assessment year |
| In all other cases | 31st July of the assessment year |
Can a return be filed after the due date?
Yes, if one could not file the return of income on or before the prescribed due date, then he can file a belated return. A belated return can be filed at any time before 3 months prior to the end of the assessment year or before completion of the assessment, whichever is earlier. Return filed after the prescribed due date is called as a belated return.
E.g., In case of income earned during FY 2024-25, the belated return can be filed up to 31st December, 2025.
There are various deductions that are not reflected in the Form 16 issued by my employer. Can I claim them in my return?
Yes, it can be claimed if you are otherwise eligible to claim the same.
Can a return of income be filed after expiry of due date to file belated return?
Section 139 to enable the filing of an updated return. The section provides that an updated return can be filed by any person irrespective of the fact whether such person has already filed the original, belated or revised return for the relevant assessment year or not (subject to certain conditions). An updated return can be filed at any time within 48 months from the end of the relevant assessment year.
- View Refund/Demand Status
- Login to e-Filing website with User ID, Password.
- Go to Pending Actions and click on ".
- Response to Outstanding Demand
- How to Request for Refund Re-issue (in case of refund failure)
- Login to e-Filing website with User ID, Password.
- Go to Services and click on "Refund Reissue ".
- Create Refund Reissue request
View Refund/Demand Status
To view Refund/Demand Status, please follow the below steps:
How to Request for Refund Re-issue (in case of refund failure)
To request for Refund Re-issue, please follow the below steps:
Appeals
Income tax liability is determined by the Assessing Officer first. A tax payer aggrieved by various actions of Assessing Officer can appeal before Commissioner of Income Tax (Appeals). Further appeal can be preferred before the Income Tax Appellate Tribunal. On substantial question of law, further appeal can be filed before the High Court and even to the Supreme Court. Various appellate procedures at different levels of appellate authority are defined hereunder: