HUF - HINDU UNDIVIDED FAMILY (FOREIGN CITIZEN)
a) Requirements:
Proof of Identity of the Karta (Copy of any 1 of the following):
1. Copy of passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille. (Apostille is for those countries who are signatories to the Hague Convention of 1961. For the countries who are otherwise attestation by the Indian Embassy or High Commission or Consulate in the country where the applicant is located.)
Address Proof of the Karta (Copy of any 1 of the following):
1. Copy of Passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by .Apostille. (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located
5. Copy of Bank account statement in the country of residence
6. Copy of Non-resident External(NRE0 bank account statement in India
7. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities
8. Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address
9. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.
b) Steps in applying for PAN
Step 1: Read the instructions carefully before filling the form from
“https://tin.tin.nsdl.com/pan/Instructions49AA.html#instruct_documents”
Step 2: Go to the website “https://tin.tin.nsdl.com/pan/index.html.” Click on “New PAN for Foreign Citizens (Form 49AA)”.
Step 3: Click on “Online Application for New Pan (Form 49AA)”. Scroll to the bottom of the screen and select the ~Category of Applicant~ from the drop box as Firm/ LLP/ Company/ AOP/ BOI/ Trust/ AJP/ Local Authority accordingly.
Step 4: Applicants should provide only International Taxation AO code. If the AO code is not known then a default AO code of international taxation under Delhi RCC (DLC-C-35-1) may be provided.
Step 5: After filling in the form, select a mode of payment as per your convenience. The options provided are demand draft, cheque, credit/ debit card and net banking.
c) General guidelines for filling the form:
(i) In the column for date of Incorporation/Registration of the HUF, date of creation of HUF should be mentioned. In case the HUF is an ancestral HUF date can be 01-01-0001 where the date of creation is not available.
(ii) HUFs should write their full name starting from the first block of Last Name/Surname. If the name is longer than the space provided for the last name, it can be continued in the space provided for First and Middle Name.
(iii) HUFs shall mention HUF after their full name.
(iv) For HUF, residential address is mandatory
(v) Only Karta of the HUF must fill and submit the form online. In case of any errors the form can be rectified and resubmitted.
(vi) On submission, a confirmation screen with all the data filled by the applicant will be displayed. The applicant may either edit or confirm the same.
(vii) On confirmation, an acknowledgement will be displayed. The acknowledgement will contain a unique 15-digit acknowledgement number.
(viii) This number is important and must be saved for future tracking of PAN status
(ix) The Signature / Left Thumb Impression of the Karta should be only within the box provided in the acknowledgement. If the Karta is providing thumb impression, the same should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.
(x) If applicant selects 'copy of depository account' as proof of identity or proof of address, it is mandatory to fill in Depository Account Details.
Proof of Identity of the Karta (Copy of any 1 of the following):
1. Copy of passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille. (Apostille is for those countries who are signatories to the Hague Convention of 1961. For the countries who are otherwise attestation by the Indian Embassy or High Commission or Consulate in the country where the applicant is located.)
Address Proof of the Karta (Copy of any 1 of the following):
1. Copy of Passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India
3. Copy of Overseas Citizen of India (OCI) card issued by Government of India
4. Copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by .Apostille. (in respect of the countries which are signatories to the Hague Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located
5. Copy of Bank account statement in the country of residence
6. Copy of Non-resident External(NRE0 bank account statement in India
7. Copy of Certificate of Residence in India or Residential permit issued by the State Police Authorities
8. Copy of Registration certificate issued by the Foreigner's Registration Office showing Indian address
9. Copy of Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.
b) Steps in applying for PAN
Step 1: Read the instructions carefully before filling the form from
“https://tin.tin.nsdl.com/pan/Instructions49AA.html#instruct_documents”
Step 2: Go to the website “https://tin.tin.nsdl.com/pan/index.html.” Click on “New PAN for Foreign Citizens (Form 49AA)”.
Step 3: Click on “Online Application for New Pan (Form 49AA)”. Scroll to the bottom of the screen and select the ~Category of Applicant~ from the drop box as Firm/ LLP/ Company/ AOP/ BOI/ Trust/ AJP/ Local Authority accordingly.
Step 4: Applicants should provide only International Taxation AO code. If the AO code is not known then a default AO code of international taxation under Delhi RCC (DLC-C-35-1) may be provided.
Step 5: After filling in the form, select a mode of payment as per your convenience. The options provided are demand draft, cheque, credit/ debit card and net banking.
c) General guidelines for filling the form:
(i) In the column for date of Incorporation/Registration of the HUF, date of creation of HUF should be mentioned. In case the HUF is an ancestral HUF date can be 01-01-0001 where the date of creation is not available.
(ii) HUFs should write their full name starting from the first block of Last Name/Surname. If the name is longer than the space provided for the last name, it can be continued in the space provided for First and Middle Name.
(iii) HUFs shall mention HUF after their full name.
(iv) For HUF, residential address is mandatory
(v) Only Karta of the HUF must fill and submit the form online. In case of any errors the form can be rectified and resubmitted.
(vi) On submission, a confirmation screen with all the data filled by the applicant will be displayed. The applicant may either edit or confirm the same.
(vii) On confirmation, an acknowledgement will be displayed. The acknowledgement will contain a unique 15-digit acknowledgement number.
(viii) This number is important and must be saved for future tracking of PAN status
(ix) The Signature / Left Thumb Impression of the Karta should be only within the box provided in the acknowledgement. If the Karta is providing thumb impression, the same should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.
(x) If applicant selects 'copy of depository account' as proof of identity or proof of address, it is mandatory to fill in Depository Account Details.