Duplicate PAN card

Before you put in an application for issuance of a duplicate PAN card, first understand what does it actually stands for. It is a copy that the Income-tax department issues to an individual who has lost/damaged/misplaced his previously issued PAN card. Since it is basic human nature to expose important things to imminent danger, the Income-tax department has kept the process simple and quick.

Issuing of Duplicate PAN card

If you have misplaced or lost your PAN card, you can apply for the duplicate card either

• Online
• Offline

The online application is quicker and can be done while sitting at home whereas, for offline application, the applicant will have to locate a PAN service unit of NSDL.

Steps to make an online application

• Log into ‘TIN-NSDL’ and look for an option stating ‘Reprinting of PAN card/ Change or correction in PAN card data’. If the information furnished before is correct, then opt for the reprinting of PAN card without changing information
• Fill in the all required details and submit.
• A token number will be generated for future referencing and tracking which will be emailed to you on your registered email address.
• Post receiving the token number; continue with your PAN application by filling in your personal information, modes of submitting required documents and PAN requirement: whether you want a physical PAN or you want to opt for e-pan. Complete the form along with valid email address and contact details.
• After filing in the information and providing supporting documents, you will be redirected to the payment page and an acknowledgment receipt will be generated once you have paid the minimum amount.
• You will receive a PAN card within two weeks from when acknowledgment receipt is generated

Steps to make an offline application

• From the NSDL website, download the Form 49A.
• Fill in the form in Block letters and with black ink
• For reference purpose, mention your previously issued PAN number
• Attach documents which prove your identity, residence, PAN with the form. If the applicant is a single individual, then attach 2 passport size photographs with the form and cross sign on the form and the picture. But make sure you are not signing on the face and the face should be clearly visible.
• Send all the documents with the payment to the NSDL facilitation center
• NSDL will issue a payment acknowledgment receipt along with a 15 digit unique number once they have successfully received the application along with the payment
• The completed application will then be forwarded to the Income-tax PAN services unit for further processing

Eligibility to apply for duplicate PAN

As discussed above, PAN card is mandatory for all the taxpayers in India. The eligibility to apply for a duplicate PAN card depends on the requesting party. Only individuals can file for a duplicate PAN application. Remaining taxpayers like firms, companies, associations, and HUF need to have an authorized signatory to file their PAN application. Specification on the authorised signatories is mentioned below:

Processing fee for Issuance of duplicate PAN card

The processing fee for duplicate PAN card is different from the fee charged when applying for the PAN for the first time. The table mentioned below discussing all the figures according to the applicant’s requirement.

If physical PAN card required:

• Domestic charges are Rs. 107 and if the PAN needs to be dispatched outside India, then the charges are Rs. 1,017. These charges are applicable if the PAN card application has been submitted via PAN centers or TIN facilitation centers.
• If the application is submitted online and documents forwarded to NSDL e-Governance, then the domestic dispatch of PAN will attract a fee of Rs. 107 and if the PAN card needs to be mailed outside India, then the charges will be Rs. 1,017.
• If the application is submitted online via online modes like e-KYC and e-Sign, then processing fee for dispatching in India will be Rs. 101 and if dispatched outside India, Rs. 1,011 will be charged as a processing fee.

If physical PAN card is not required:

• Rs. 72 will be charged for mailing e-PAN on the designated email address. These charges are only applicable if the PAN card application has been submitted via PAN centers or TIN facilitation centers
• If the application has been submitted online by using NSDL e-Governance, the fee charged will be Rs. 72 for emailing e-PAN to the email address provided in the form
• Rs 66 will be charged for emailing the PAN at the email address provided in the form if the application has been submitted online using paperless modes like e-KYC and e-Sign.

Cases In Which Duplicate Pan Card Can Be Issued

Lost or misplaced is the most common reason behind excessive applications for duplicate PAN card. Another reason could be a damaged card. Since it is used frequently by people, it can possibly get damaged. Apart from these, people also put in an application to update their existing information. Change in information could be because of several factors like a change of address or contact details. In such circumstances, it is necessary to have a duplicate PAN card.

In case of more than one duplicate PAN card

According to the Income tax act, no one is allowed to possess/acquire more than one PAN card with the same or different PAN number. But in some cases, there is a possibility that the applicant receives more than one PAN card. If this is the case, do not fret. Follow the steps on how you can submit the incorrect or duplicate PAN card to the Income-tax department. The steps are as follows:

• Find the PAN assessing officer in your area and send a letter to the officer. The letter sent should contain your personal information like full name, date of birth and details of the PAN card which needs to be retained and details of the PAN which needs to hand over
• The letter can be sent either by a speed post (if the assessing officer is based far from your residence) or it can be handed over personally. If handing over personally, then you are obliged to collect an acknowledgment receipt.
• The acknowledgment receipt is proof that your duplicate/second PAN card stands annulled/canceled.

Points to remember while applying for a duplicate PAN card

It is always better to take precautions than dealing with consequences. There are some do’s and don’ts that you should follow before applying for a duplicate PAN card.

• File FIR If you are applying for a duplicate PAN card because it was stolen by someone, then you need to file an FIR at the nearest police station. The applicant needs to send a copy of the FIR along with the set of documents required for the application process.
• Send documents to NSDL All the documents, payments or demand drafts should reach NSDL within 15 days from when the online application is submitted
• Details On Envelope When the applicant is sending PAN application acknowledgment via post, some details should be mentioned clearly on the envelope. The applicant is required to mention the ‘acknowledgement number: ************’ along with ‘Application for Reprint of PAN or application for changes or correction in PAN data’.
• Processing Fee It is important that the applicants are aware of the processing fee to avoid being conned. For residents, the processing fee is Rs. 110 and for non-resident individuals, the application fee is Rs. 1020.
• Correct Residential Address It is important that the applicant is mentioning the correct residence address because the PAN card will be dispatched at the address provided by the applicant.