Overview
a)Tax deducted at source (TDS);
b)Tax collected at source (TCS); and
c) Advance tax/self assessment tax/regular assessment tax etc., deposited in the bank by the taxpayers (PAN holders).
Form 26AS will be prepared only with respect to Financial Year 05-06 onwards.
a) PAN holder can personally visit any TIN-FC of its choice and get his PAN request Authorised; or,
b) PAN holder can request any TIN-FC to visit him at an address specified by him and get his PAN Authorised.
- The PAN holder should select 'PAN Registration' option from online services menu.
- After entering all details, PAN holder should click on 'Submit'.
- On successful registration, an acknowledgement will be displayed on screen.
- The PAN holder should save and print this acknowledgement. This registration request has to be authorised by a TIN-FC within 15 calendar days of registration, otherwise, the registration will cease to exist and the PAN holder will have to register online again.
- The PAN holder should select 'PAN Registration' option from 'online services' menu.
- The PAN holder should enter the details such as PAN, user id, password and the address where he wants the TIN-FC to visit him for authorization. The contact address can be same as the address for communication displayed on screen or different.
- The PAN holder can select any TIN-FC from a list of TIN-FCs who offer this facility in the city provided in the contact address. If the PAN holder has not selected a TIN-FC, a default TIN-FC will be assigned to him from that city. Details of the TIN-FC selected will be displayed to the PAN holder.
- On successful registration, an acknowledgement will be generated. There will be an additional column on the acknowledgement to enter the first four characters of the User Id of the PAN holder.
- The PAN holder should save and print this acknowledgement. This registration request has to be Authorised by a TIN-FC within 15 calendar days of registration, otherwise, the registration will cease to exist and the PAN holder will have to register online again.
- The PAN holder should personally visit a TIN-FC of his choice and present a print out of the acknowledgement generated onscreen at the time of registration of PAN, along with relevant proofs of identification as follows:
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*If the PAN holder is a HUF, the Karta of the HUF should visit the TIN-FC in person and submit the acknowledgement-cum-receipt.- After the identity of the PAN holder is verified, he should sign in the space provided for signature of PAN holder in the acknowledgement, in the presence of the TIN-FC.
- The TIN-FC will visually verify the signature with the signature on the PAN card and thereafter, authorise the registration request online.
- The PAN holder can also view the status of his registration on this website.
- The acknowledgement and contact details of all PAN holders who have chosen the option of the TIN-FC to visit them will be displayed to that particular TIN-FC when it logs in to TIN website using its DSC provided by NSDL.
- Using these details, the TIN-FC will contact the PAN holder within 24 hours of receipt of the request and fix an appointment to visit the PAN holder for verification of PAN. While fixing the appointment, the TIN-FC official will confirm the address at which he will visit the PAN holder.
- To help the PAN holder identify the official from the TIN-FC selected by him at the time of registration, the TIN-FC official visiting the PAN holder will carry with him, a proof of identity document and an authorization letter on the TIN-FC letter head issued by the TIN-FC branch head.
- The PAN holder should produce the acknowledgement generated on successful registration of PAN to the TIN-FC official for verification along with relevant proof as follows:
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- * if the PAN holder is a HUF, the Karta of the HUF should personally meet the TIN-FC official for the verification of identity process.
- As a part of verification process, the PAN holder should sign on the acknowledgement in the presence of the TIN-FC official and write the first four digits of his User Id in the specified column in the acknowledgement form.
- The signature will be verified by the TIN-FC official with relevant signature proof of the PAN holder.
- On completion of verification, the TIN-FC official will sign and stamp the acknowledgement.
- The PAN holder can access his account with the User Id and password created by him at the time of registration after three days after authorization by the TIN-FC official.
- The PAN holder can also view the status of his registration on this website.
If the PAN holder enters the same User Id and wrong password multiple times consecutively, the User Id will get locked. The PAN holder will have to use this facility to activate his User Id.
a) TIN-FC will charge Rs.17 (i.e. Rs.15 + service tax) for authorisation of PAN registration request, when the PAN holder personally visits the TIN-FC.
b) TIN-FC will charge Rs.110 (i.e. Rs.100 + service tax) for authorisation of PAN registration request in those cases where the PAN holder opts for the TIN-FC to visit him.
a) The tax deducted/collected by the deductor/collector has been deposited to the account of the government;
b) The Deductor/collector has accurately filed the TDS/TCS statement giving details of the tax deducted/collected on your behalf;
c) bank has properly furnished the details of the tax deposited by you.
In future, you will be able to use this consolidated tax statement (Form 26AS) as a proof of tax deducted/collected on your behalf and the tax directly paid by you along with your income tax return, after the need for submission of TDS/TCS certificates and tax payment challans along with income tax returns has been dispensed with by the Income Tax Department (ITD).
However, for claiming the credit for tax deducted/collected at source during the Financial Year, you are required to enclose TDS/TCS certificates (Form 16/16A) issued to you by the Deductor.