New Pan form 49A and form 49AA has been notified by CBDT. This new form has gives option to individuals to show mother’s name on PAN card. In revised pan application form Father’s name remain mandatory but column has been provided for Individuals to fill mothers name also. Further on pan card individual may opt for printing of either Mother’s name or father’s name.The complete notification and revised pan application forms are given hereunder for your ready reference.
INCOME-TAX (FIFTH AMENDMENT) RULES, 2014 – SUBSTITUTION OF FORMS 49A AND 49AA
NOTIFICATION NO. 26/2014 [F.NO.142/15/2013-TPL]/SO 2045(E), DATED 16-5-2014
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 (5th Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Appendix II, for Forms 49A and 49AA, the following Forms shall be substituted, namely:—
FORM No. 49A :Application For Allotment of Permanent Account Number
[In The Case Of Indian Citizens/Indian Companies/Entities Incorporated In India/Unincorporated Entities Formed In India]
FORM No. 49AA : Application For Allotment of Permanent Account Number
[Individuals Not Being A Citizen Of India/Entities Incorporated Outside India/Unincorporated Entities Formed Outside India]