Form 49A Complete Guide - PAN Application for Indian Residents

Quick Overview

Form 49A is the official application form for Indian citizens and residents to apply for a new PAN card. It must be filled accurately with supporting documents and submitted either online (via NSDL/UTIITSL) or offline at designated centers.

What is Form 49A?

Form 49A is the prescribed application format under Rule 114 of the Income Tax Rules, 1962, specifically designed for:

• Indian citizens (whether residing in India or abroad)
• Hindu Undivided Families (HUF)
• Companies registered in India
• Partnership firms, LLPs, Trusts registered in India
• Association of Persons (AOP) / Body of Individuals (BOI) in India

Foreign nationals must use Form 49AA instead.

Form 49A Structure & Sections

Section 1: Applicant Details

• Name (as per Aadhaar or proof of identity)
• Date of Birth / Incorporation
• Gender (for individuals)
• Father's Name (mandatory for individuals)
• Mother's Name (optional but recommended)

Section 2: Contact Information

• Residential address (mandatory)
• Office address (optional)
• Telephone numbers (mandatory - mobile preferred)
• Email address (mandatory for online submission)

Section 3: Source of Income

Select applicable income sources (multiple selections allowed):

• Salary
• Business / Profession
• House Property
• Capital Gains
• Other Sources (Interest, Dividends, etc.)
• No Income (valid option)

Section 4: Representative Assessee Details

Required only for minors, lunatics, or applicants unable to manage their own affairs. Must provide representative's name, PAN, and relationship.

Section 5: Aadhaar Details

Mandatory: 12-digit Aadhaar number (unless exempt category)

Name on PAN must match name on Aadhaar exactly for auto-linking.

Section 6: AO Code

Select appropriate Area Code and AO Code based on residential address. System auto-suggests based on PIN code for online applications.

Section 7: Declaration & Signature

Applicant must sign declaring all information is true and correct. For online applications, digital signature uploaded. Thumb impression accepted for illiterate applicants.

Required Documents for Form 49A

Submit ONE document each for:

1. Proof of Identity (any one):

• Aadhaar Card (preferred, auto-verifies)
• Voter ID Card
• Passport
• Driving License
• Ration Card with photograph
• Government Photo ID

2. Proof of Address (any one):

• Aadhaar Card (serves dual purpose)
• Bank Statement / Passbook (not older than 3 months)
• Electricity / Telephone Bill (not older than 3 months)
• Post Office Passbook with address
• Property Tax Receipt
• Employer Certificate on letterhead

3. Proof of Date of Birth (any one):

• Birth Certificate
• School Leaving Certificate / Marksheet
• Passport
• Driving License
• Aadhaar Card (if DOB mentioned)

4. Photograph:

• Two recent passport-size color photographs
• For online: JPEG format, 3.5cm x 2.5cm, max 500KB
• White background preferred
• Clear facial features, no glasses

5. Signature:

• Scanned signature on white paper
• JPEG format, max 500KB
• Black ink preferred
• For illiterate: left thumb impression

How to Fill Form 49A - Field-by-Field Instructions

Field 1: Application Type

Select "New PAN - Indian Citizen" for first-time applications.

Common mistake: Selecting wrong application type causes rejection.

Field 2: Name

Critical: Enter name EXACTLY as on Aadhaar Card (same spelling, spaces, order).

Format: First Name | Middle Name | Last Name/Surname

Example: RAJESH | KUMAR | SHARMA (not Rajesh K Sharma)

No prefixes (Mr, Mrs, Dr) or suffixes (Jr, Sr) allowed.

Field 3: Date of Birth

Format: DD/MM/YYYY. Must match Aadhaar / Birth Certificate.

For minors: Parent must apply on child's behalf and provide parent PAN.

Field 4: Father's Name

Mandatory for individuals. Enter as per Aadhaar / birth certificate.

If father deceased or not applicable: Enter "NA" or leave blank (system dependent).

Field 5: Address

Residential address mandatory. Enter complete address with:

Flat/House number
Building/Society name
Street/Road name
Area/Locality
City/Town
State
PIN code (6 digits)

Must match address proof document.

Field 6: Telephone & Email

Mobile number: 10 digits, mandatory for OTP verification.

Email: Valid, active email mandatory - used for acknowledgment and ePAN delivery.

Verify email and mobile before submission - cannot be changed later without correction request.

Field 7: Aadhaar Number

Enter 12-digit Aadhaar number. System validates against UIDAI database.

Name on Form 49A must match Aadhaar exactly for auto-linking.

If exempt (NRI, 80+ age): Check exemption box and provide reason.

Field 8: AO Code

Area Code: First 3 characters based on city (e.g., MUM for Mumbai, BLR for Bangalore).

AO Code: Income Tax office jurisdiction code.

Online applications: System auto-suggests based on PIN code - verify and select.

Form 49A Submission Methods

Method 1: Online Submission (Recommended)

Via NSDL (tin.tin.nsdl.com):

1. Visit NSDL portal → Apply Online → Form 49A
2. Fill form digitally, upload documents (ID, address, DOB proofs)
3. Pay online: ₹107 (₹93 + GST) via card/netbanking
4. Submit → Receive acknowledgment with 15-digit application number
5. No physical signature needed - fully digital

Via UTIITSL (utiitsl.com):

Similar process as NSDL
Payment: ₹107 online
Acknowledgment with application number

Method 2: Physical Submission at Centers

1. Download Form 49A PDF from NSDL/UTIITSL website
2. Fill manually in BLOCK LETTERS, black ink
3. Attach self-attested photocopies of documents
4. Attach two passport-size photographs
5. Visit nearest PAN center with documents
6. Pay fee: ₹107 (cash/DD accepted at most centers)
7. Collect acknowledgment slip with application number

Method 3: Aadhaar-Based e-KYC (Fastest)

If Aadhaar details are complete and mobile linked:

1. Select "Aadhaar e-KYC" option on NSDL/UTIITSL portal
2. Enter Aadhaar number → Receive OTP on Aadhaar-linked mobile
3. Verify OTP → System auto-fills name, DOB, address from UIDAI
4. Review and confirm details
5. Pay ₹107 online
6. No document upload needed - instant verification
7. ePAN generated in 10 minutes if successful

Common Form 49A Errors & Rejections

Name mismatch with Aadhaar

Most common cause. Solution: Enter name exactly as on Aadhaar. Check spelling, spaces, middle name inclusion.

Incorrect document upload

Blurry scans, wrong document type, expired documents. Solution: Upload clear, color scans of valid documents.

Address proof mismatch

Address on form doesn't match address proof. Solution: Ensure exact match including PIN code.

Invalid Aadhaar number

Wrong Aadhaar digits, or Aadhaar not activated. Solution: Verify 12-digit number, ensure Aadhaar is active on UIDAI portal.

Photograph specifications not met

Wrong size, low quality, old photo. Solution: Upload recent, clear photo meeting exact specifications.

Incomplete form submission

Mandatory fields left blank. Solution: Fill ALL mandatory fields before submission.

After Form 49A Submission - Next Steps

Standard Timeline:

Day 0: Application submitted → Acknowledgment received with 15-digit number
Day 1-2: Application under verification → Status shows "Application Under Process"
Day 3-7: PAN allotted → Status shows "PAN Allotted" → ePAN available for download
Day 8-15: Physical PAN card dispatched via Speed Post
Day 15-30: PAN card delivered to registered address

Form 49A vs Form 49AA

Aspect	Form 49A	Form 49AA
Applicant Type	Indian citizens & residents	Foreign nationals
Aadhaar Requirement	Mandatory (unless exempt)	Not applicable
Documents	Indian ID proofs	Passport mandatory
Processing Time	7-15 days standard	15-30 days (longer verification)

Frequently Asked Questions

Can I apply for PAN without Aadhaar?

No, Aadhaar is mandatory for all Indian citizens unless you fall under exemption categories (NRI, age 80+, or residing in Assam/Meghalaya/Jammu & Kashmir). Without Aadhaar, application will be rejected. Apply for Aadhaar first, then PAN.

Can I use Form 49A to update my existing PAN details?

No. Form 49A is only for NEW PAN applications. For corrections/updates to existing PAN, use "Request for New PAN Card or/and Changes or Correction in PAN Data" option on NSDL/UTIITSL portals. Do not submit Form 49A if you already have a PAN - this creates duplicate PAN and causes issues.

How long is Form 49A acknowledgment valid?

Acknowledgment is valid indefinitely for status tracking. However, if application rejected, acknowledgment becomes invalid and you must submit fresh application. For pending applications, acknowledgment remains valid until PAN is allotted or application is rejected.

Can I apply Form 49A offline and track online?

Yes. Even offline applications can be tracked online using 15-digit acknowledgment number on NSDL/UTIITSL status tracking portals. The application number format starts with first 3 letters indicating agency (e.g., "UTITSL..." for UTIITSL, "NSDL..." for NSDL).

What if I make a mistake in Form 49A after submission?

Once submitted, Form 49A cannot be edited. Minor errors may be corrected after PAN is allotted using correction process. Major errors (wrong name, DOB) will likely cause rejection - you'll need to reapply with correct information. For online applications before final payment, you can go back and edit. After payment, no changes possible.

Is physical signature required for online Form 49A?

No physical signature on paper needed for fully online submissions. You only upload a scanned/digital signature image. The system accepts this as valid. For Aadhaar e-KYC applications, even signature upload may not be required if Aadhaar has biometric authentication.