New pan
application form 49A 49AA Notifiied- Documents required to apply PAN card
Modified ,New Performa for ID Address Proof
CBDT has amended the rules regarding application of new pan card.
New List of documents required to apply new pan or amend pan card has been
notified. Aadhar card has also been added as ID as well as residential address
proof for PAN application purpose. Further new pan application form 49A and
49AA has also been notified.
GOVERNMENT OF INDIA MINISTRY OF
FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES
Notification
New Delhi, the 23rd day of December, 2013
S.O. 3794 (E) - In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income –tax (19th Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
(i) in rule 114, for sub- rule (4), the following sub-rules shall be substituted, namely:-
“(4) The application, referred to in sub-rule (1) in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:
Notification
New Delhi, the 23rd day of December, 2013
S.O. 3794 (E) - In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income –tax (19th Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
(i) in rule 114, for sub- rule (4), the following sub-rules shall be substituted, namely:-
“(4) The application, referred to in sub-rule (1) in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:
TABLE
art� # m n 0/�
ṕ
p class=MsoNormal>An addition to the transfer pricing family “Qatar”
Qatar
has introduced transfer pricing guidelines vide tax law no. 21 of 2009 (Qatar
Income Tax Laws) and it’s supporting Executive regulations as Qatar Financial
Centre (“QFC”) tax law which was published recently in the official Gazette,
and is applicable retrospectively from January 1, 2010. The new law introduces
new concepts including a self assessment regime, an advance ruling scheme and
specific rules for Islamic finance. A few key highlights of the new law are
provided below as it pertains to transfer pricing.
As
per the QFC law, parties are associated with each other if:
Ø For natural persons, where
one of them is a spouse, an in-law or a relative up to the fourth degree
Ø For natural and legal
persons, where the natural person owns, alone or with other related person or
persons, directly or indirectly, more than 50% of the capital, voting rights or
income rights of the legal person
Ø For legal persons, where
one of them owns, alone or with other related person or persons, more than 50%
of the capital, voting rights or income rights of the other, or where another
person, or other related persons, own, directly or indirectly, more than 50% of
the capital, voting rights or income rights of both legal persons.
The
guidelines are based largely on the OECD model; however there is no mention of
OECD in the law itself
As
per the QFC Tax Law, the market price in the case of related party transactions
should be determined in accordance with the comparable uncontrolled price
method (“CUP”). In cases where the necessary information is not available to
apply the CUP method, the taxpayer may apply any of the specified methods in
the OECD Guidelines by submitting an application to Public Revenue and Taxes
Department (“PRTD”).
There
is no specific provision for documentation in the law, but since the Qatar
Income Tax Law requires the use of the CUP method, or other transfer pricing
methods also authorized by the OECD, there is an implied requirement to have
documentation in place. A written approval to use an OECD authorized transfer
pricing method other than the CUP method may be obtained from the PRTD in
advance of the related party transactions taking place.
There
are no penalty specific penalties for failure to properly document related
party transactions, however, interest on any additional income tax due
resulting from a transfer pricing adjustment may be levied at the rate of 1.5%
per month of delay (capped at amount of income tax due). Also, there is
currently no requirement for contemporaneous transfer pricing documentation or
for documentation to be submitted to the PRTD together with the filing of tax
declaration.
Qatar
is the second Middle Eastern country after Egypt to introduce transfer pricing
regulations, emphasising the growing importance of the subject worldwide.
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Sl.
No.
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Applicant
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Form
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Documents
as proof of identity, address and date of birth
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(1)
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(2)
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(3)
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(4)
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1.
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Individual who is a citizen of
India
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49A
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(A) Proof of identity-(i)Copy of,(a) elector’s photo identity card ; or(b) ration card
having photograph of the applicant; or(c) passport; or
(d) driving licence; or
(e) arm’s license;or
(f) AADHAR Card issued by the
Unique Identification Authority of India; or
(g) photo identity card issued by
the Central Government or a State Government or a Public Sector Undertaking;
or
(h) Pensioner Card having
photograph of the applicant; or
(i) Central Government Health Scheme Card or Ex-servicemen Contributory Heath Scheme photo
card; or
(ii) certificate of identity in original signed by a Member of
Parliament or Member of Legislative Assembly or Municipal Councillor or a
Gazetted Officer, as the case may be; or
(iii) bank certificate in original on letter head from the
branch (along with name and stamp of the issuing officer) containing duly
attested photograph and bank account number of the applicant.
Note: In case of a person being a minor, any of the above
documents of any of the parents or guardian of such minor shall be deemed to
be the proof of identity.
(B)Proof of address-
(i)copy of the following documents
of not more than three months old –
(a) electricity bill; or
(b) landline telephone or
broadband connection bill; or
(c) water bill; or
(d) consumer gas connection card
or book or piped gas bill; or
(e) bank account statement or as
per Note 1; or
(f) depository account statement ;
or
(g) credit card statement; or
(ii) copy of,
(a) post office pass book having
address of the applicant; or
(b) passport; or
(c) passport of the spouse; or
(d)elector’s photo identity card;
or
(e) latest property tax assessment order; or
(f) driving licence; or
(g) domicile certificate issued by
the Government; or
(h) AADHAR Card issued by the
Unique Identification Authority of India; or
(p) allotment letter of accommodation issued by the Central Government
or State Government of not more than three years old; or
(q) property registration
document; or
(iii) c ertificate of address signed by a Member of Parliament
or Member of Legislative Assembly or Municipal Councillor or a Gazetted
Officer, as the case may be; or
(iv) employer certificate in original.
Note 1. In case of an Indian citizen residing outside India, copy
of Bank Account Statement in country of residence or copy of Non-resident
External bank account statements shall be the proof of address.
Note 2: In case of a minor, any of the above documents of any of
the parents or guardian of such minor shall be deemed to be the proof of
address.
(C) Proof of date of birth
copy of,
(a) birth certificate issued by the Municipal Authority or any office
authorised to issue Birth and Death Certificate by the Registrar of Birth and
Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of
section 2 of the Citizenship Act, 1955 (57 of 1955); or
(b) pension payment order; or
(c) marriage certificate issued by
Registrar of Marriages; or
(d) matriculation certificate; or
(e) passport; or
(f) driving licence; or
(g) domicile certificate issued by
the Government; or
(h) affidavit sworn before a magistrate
stating the date of birth.
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2.
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Hindu Undivided Family
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49A
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(a) An affidavit by the karta of
the Hindu Undivided Family stating the name, father’s name and address of all
the coparceners on the date of application; and(b) copy of any document applicable
in the case of an individual specified in serial number 1, in respect of
karta of the Hindu undivided family, as proof of identity, address and date
of birth.
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3.
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Company
registered in India
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49A
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Copy of Certificate of
Registration issued by the Registrar of Companies.
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4.
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Firm (including Limited Liability
Partnership) formed or registered in India
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49A
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(a) Copy of Certificate of
Registration issued by the Registrar of Firms/Limited Liability Partnerships;
or(b) copy of Partnership Deed.
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5.
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Association of persons (Trusts)
formed or registered in India
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49A
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(a) Copy of trust deed; or(b) copy
of Certificate of Registration
Number issued by Charity Commissioner.
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6.
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Association of persons (other than
Trusts) or body of individuals or local authority or artificial juridical
person formed or registered in India
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49A
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(a) Copy of Agreement; or(b) copy
of Certificate of Registration Number issued by Charity Commissioner or
Registrar of Co-operative Society or any other Competent Authority; or(c) any
other document originating from any Central Government or State Government
Department establishing Identity and address of such person.
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7.
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Individuals not being a citizen of
India
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49AA
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(i) Proof of identity :-(a) copy of Passport; or(b) copy of person of Indian
Origin card issued by the Government of India; or(c) copy of Overseas
Citizenship of India Card issued by Government of India; or(d) copy of other
national or citizenship Identification Number or Taxpayer Identification
Number duly attested by “Apostille”(in respect of countries which are
signatories to the Hague Apostille Convention of 1961) or by Indian embassy
or High Commission or Consulate in the country where the applicant is located
or authorised officials of overseas branches of Scheduled Banks registered in
India.
(ii) Proof of address:-
(a) copy of Passport; or
(b) copy of person of Indian
Origin card issued by the Government of India; or
(c) copy of Overseas Citizenship
of India Card issued by Government of India; or
(d) copy of other national or
citizenship Identification Number or Taxpayer Identification Number duly
attested by “Apostille”(in respect of countries which are signatories to the
Hague Apostille Convention of 1961) or by Indian embassy or High Commission
or Consulate in the country where the applicant is located or authorised
officials of overseas branches of Scheduled Banks registered in India; or
(e) copy of bank account statement
in the country of residence; or
(f) copy of Non-resident External
bank account statement in India; or
(g) copy of certificate of
residence in India or Residential permit issued by the State Police
Authority; or
(h) copy of the registration
certificate issued by the Foreigner’s Registration Office showing Indian
address; or
(i) copy of Visa granted and copy
of appointment letter or contract from Indian Company and Certificate (in
original) of Indian Address issued by the employer.
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8.
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LLP registered outside India
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49AA
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(a) Copy of Certificate of
Registration issued in the country where the applicant is located, duly
attested by “Apostille”(in respect of countries which are signatories to the
Hague Apostille Convention of 1961) or by Indian embassy or High Commission
or Consulate in the country where the applicant is located or authorised
officials of overseas branches of Scheduled Banks registered in India; or(b)
copy of registration certificate issued in India or of approval granted to
set up office in India by Indian Authorities.
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9.
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Company registered outside India
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49AA
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(a) Copy of Certificate of Registration
issued in the country where the applicant is located, duly attested by
“Apostille”(in respect of countries which are signatories to the Hague
Apostille Convention of 1961) or by Indian embassy or High Commission or
Consulate in the country where the applicant is located or authorised
officials of overseas branches of Scheduled Banks registered in India; or(b)
copy of registration certificate issued in India or of approval granted to
set up office in India by Indian Authorities.
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10.
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Firm formed or registered outside
India
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49AA
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(a) Copy of Certificate of
Registration issued in the country where the applicant is located, duly
attested by “Apostille”(in respect of countries which are signatories to the
Hague Apostille Convention of 1961) or by Indian embassy or High Commission
or Consulate in the country where the applicant is located or authorised
officials of overseas branches of Scheduled Banks registered in India; or(b)
copy of registration certificate issued in India or of approval granted to set
up office in India by Indian Authorities.
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11.
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Association of persons (Trusts)
formed outside India
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49AA
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(a) Copy of Certificate of
Registration issued in the country where the applicant is located, duly
attested by “Apostille”(in respect of countries which are signatories to the
Hague Apostille Convention of 1961) or by Indian embassy or High Commission
or Consulate in the country where the applicant is located or authorised
officials of overseas branches of Scheduled Banks registered in India; or(b)
copy of registration certificate issued in India or of approval granted to
set up office in India by Indian Authorities.
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12.
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Association of persons (other than
Trusts) or body of individuals or local authority or person formed or any
other entity (by whatever name called) registered outside India
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49AA
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(a) Copy of Certificate of
Registration issued in the country where the applicant is located, duly
attested by “Apostille”(in respect of countries which are signatories to the
Hague Apostille Convention of 1961) or by Indian embassy or High Commission
or Consulate in the country where the applicant is located or authorised
officials of overseas branches of Scheduled Banks registered in India; or(b)
copy of registration certificate issued in India or of approval granted to
set up office in India by Indian Authorities.]
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Annexure
-A
(Certificate
to be used by a Member of Parliament/Member
of Legislative Assembly/Municipal Councillor or
Gazetted
Officer
under sub-rule (4) of rule 114
of the Income-tax Rules, 1962)
(Affix same photograph as affixed on PAN application
form
(To be attested by issuing authority with his/her
signature & rubber stamp appearing half on the
photograph and half on the certificate)
I hereby certify that I know Sh./Smt/Kum…
………………………………. son/daughter of …… ………………………...and
his/her personal particulars as given below are correct to the best of my knowledge and belief. I recommend issue of PAN card by the
Income-tax Department to him/her.
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Name
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Father’s
Name
(even in case of married ladies father’s name is to be provided)
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Date of Birth
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Residence Address
(if applicant has resided at more than one place during last one year then all such address with dates should be mentioned)
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Office Address
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Previous Name (in case of changein
name)
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Details of issuer of certificate
Office address with location
Office Seal
Date : Place:
(Signature) Full Name: Designation:
Department/Organisation/Constituency: Identity card No:
(Enclose a photocopy of I-card)
Telephone: Mobile:
Annexure
-B
(Certificate
to be used by the Employer on
the letter head of the organisation/institution under sub-rule (4) of
rule 114 of the Income-tax Rules,
1962)
(Affix same photograph as affixed on PAN application
form)
(To be attested by issuing authority with his/her signature
& rubber stamp appearing half on the photograph and half on the certificate)
It is hereby certified that Sh./Smt/Kum… ………………………………. son/daughter of …… ………………………... is employed with us since ……. . He/She is presently
working
at the following address of the organisation:-
Office Address ……………………
……………………………………
……………………………………
The residential address of the applicant as verified by us is given below: Residential Address …………………………………..
………………………………………………………….
…………………………………………………………
Registration Number
of the Company/Institution
etc………………………………………. PAN of the Company/Institution:
Details of the Individual issuing the certificate
Full
Name: Designation:
PAN of the Individual:
Office address with location:
Telephone: (Signature) Mobile: Office Seal
Date:
Place:
Annexure
-C
(Certificate of identification
by Bank on the letter head of the bank under sub-rule (4) of rule 114 of the
Income-tax Rules, 1962)
(Affix same photograph as affixed on PAN application
form)
(To be attested by issuing authority with his/her
signature & rubber stamp appearing half on the photograph and half on the certificate)
This is to certify that Sh./Smt/Kum… ………………………………. son/daughter of
…… ………………………... whose photograph is attested above is holding an account
having account number …………………. with this branch of the bank.
Details of the Individual issuing the certificate
Full
Name: Designation:
PAN of the Individual:
Office address with location:
Telephone: (Signature)
Mobile: Office Seal
Date:
Place:
Annexure-1
(Certification under sub-rule (4) of rule 114 of the Income-tax Rules, 1962 in case of individuals not being a Citizen of India & entities incorporated outside India filling form 49AA)
This document (type of document) has been certified by (name of certifying person) acting in the capacity of at (place) on (date).
Official Seal Signature
Full Name, Address and Telephone number of the Overseas Bank Branch of Scheduled Bank registered in India
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