Huf pan card
This query is : Resolved
21 May 2015
Hi,
One of my client wants huf pan card of his father as his father is dead.Should he apply for the same? what is exact process for the same? Please Reply
One of my client wants huf pan card of his father as his father is dead.Should he apply for the same? what is exact process for the same? Please Reply
28 July 2024
If your client wants to apply for a PAN card for an HUF (Hindu Undivided Family) in the name of his deceased father, there are several important considerations and steps to follow:
### **1. Understanding the Need for HUF PAN Card**
Before applying for a PAN card for the HUF of a deceased individual, it's important to clarify the purpose:
- **HUF PAN Card for Deceased Karta:** If the HUF was already formed and had a PAN card under the name of the deceased father (as Karta), the application would be to update or correct details, or to obtain a new PAN card if the existing one was lost or not available.
- **New HUF Formation:** If the client wishes to create a new HUF or obtain a PAN card for a newly constituted HUF (with the father having been deceased), the HUF should be formed in the name of the surviving members, not the deceased Karta.
### **2. Procedure for Applying for HUF PAN Card**
#### **A. For Existing HUF with a Deceased Karta:**
**2.1 **Update PAN Card Details:**
If the HUF already has a PAN card and the Karta (father) has passed away, the PAN card should be updated to reflect the new Karta. Here’s how to proceed:
- **Determine the New Karta:** Identify who will take over as the new Karta of the HUF. Typically, this would be the senior-most surviving male member or another appointed member.
- **Prepare Documentation:**
- **Death Certificate of the Deceased Karta:** A certified copy of the death certificate of the father.
- **Proof of Identity of New Karta:** Identity proof and address proof of the new Karta.
- **Proof of HUF Constitution:** A deed of declaration or other documents confirming the constitution and existence of the HUF.
- **Existing PAN Card:** If available, the existing PAN card of the HUF.
- **Update Details with PAN Service Providers:**
- **Online Update:** Visit the [NSDL PAN Portal](https://www.tin-nsdl.com) or [UTIITSL Portal](https://www.utiitsl.com) for online services. Use the PAN correction form (form 49A) to update details.
- **Offline Application:** Alternatively, you can submit a physical application for PAN correction at a PAN service center. Include all necessary documents.
#### **B. For New HUF Formation After Deceased Karta:**
**2.1 **Forming a New HUF and Obtaining PAN:**
If the HUF is newly formed and the deceased Karta’s name is not used, follow these steps:
- **Create the HUF:** Draft a deed of declaration to constitute the new HUF. The HUF name will typically include the name of the surviving Karta or a new name if legally acceptable.
- **Obtain PAN for New HUF:**
- **Application Form:** Fill out Form 49A for applying for a PAN card. Mention the name of the HUF as per the new constitution.
- **Documentation:**
- **Deed of Declaration:** The document constituting the new HUF.
- **Identity Proof of Karta:** Proof of identity and address of the new Karta.
- **Proof of HUF:** Other relevant documents as required.
- **Online Application:** Apply online through the [NSDL PAN Portal](https://www.tin-nsdl.com) or [UTIITSL Portal](https://www.utiitsl.com).
- **Offline Application:** Submit the application form and documents to a PAN service center.
### **3. Important Considerations**
- **Legal Standing:** Ensure all legal procedures are followed to validate the formation of the HUF and the appointment of the new Karta.
- **Bank and Tax Compliance:** Update the HUF’s bank accounts and tax records to reflect the new Karta.
- **Consultation:** It’s advisable to consult a tax advisor or legal professional to ensure compliance with legal requirements and proper handling of documentation.
### **Summary**
1. **Existing HUF with Deceased Karta:**
- Update the PAN card details to reflect the new Karta.
- Submit a PAN correction form with necessary documentation.
2. **New HUF Formation:**
- Create the new HUF with a new Karta and obtain a new PAN card using the appropriate application form.
In both cases, ensure that all documentation is accurate and complete to avoid issues with the PAN application or updates.
### **1. Understanding the Need for HUF PAN Card**
Before applying for a PAN card for the HUF of a deceased individual, it's important to clarify the purpose:
- **HUF PAN Card for Deceased Karta:** If the HUF was already formed and had a PAN card under the name of the deceased father (as Karta), the application would be to update or correct details, or to obtain a new PAN card if the existing one was lost or not available.
- **New HUF Formation:** If the client wishes to create a new HUF or obtain a PAN card for a newly constituted HUF (with the father having been deceased), the HUF should be formed in the name of the surviving members, not the deceased Karta.
### **2. Procedure for Applying for HUF PAN Card**
#### **A. For Existing HUF with a Deceased Karta:**
**2.1 **Update PAN Card Details:**
If the HUF already has a PAN card and the Karta (father) has passed away, the PAN card should be updated to reflect the new Karta. Here’s how to proceed:
- **Determine the New Karta:** Identify who will take over as the new Karta of the HUF. Typically, this would be the senior-most surviving male member or another appointed member.
- **Prepare Documentation:**
- **Death Certificate of the Deceased Karta:** A certified copy of the death certificate of the father.
- **Proof of Identity of New Karta:** Identity proof and address proof of the new Karta.
- **Proof of HUF Constitution:** A deed of declaration or other documents confirming the constitution and existence of the HUF.
- **Existing PAN Card:** If available, the existing PAN card of the HUF.
- **Update Details with PAN Service Providers:**
- **Online Update:** Visit the [NSDL PAN Portal](https://www.tin-nsdl.com) or [UTIITSL Portal](https://www.utiitsl.com) for online services. Use the PAN correction form (form 49A) to update details.
- **Offline Application:** Alternatively, you can submit a physical application for PAN correction at a PAN service center. Include all necessary documents.
#### **B. For New HUF Formation After Deceased Karta:**
**2.1 **Forming a New HUF and Obtaining PAN:**
If the HUF is newly formed and the deceased Karta’s name is not used, follow these steps:
- **Create the HUF:** Draft a deed of declaration to constitute the new HUF. The HUF name will typically include the name of the surviving Karta or a new name if legally acceptable.
- **Obtain PAN for New HUF:**
- **Application Form:** Fill out Form 49A for applying for a PAN card. Mention the name of the HUF as per the new constitution.
- **Documentation:**
- **Deed of Declaration:** The document constituting the new HUF.
- **Identity Proof of Karta:** Proof of identity and address of the new Karta.
- **Proof of HUF:** Other relevant documents as required.
- **Online Application:** Apply online through the [NSDL PAN Portal](https://www.tin-nsdl.com) or [UTIITSL Portal](https://www.utiitsl.com).
- **Offline Application:** Submit the application form and documents to a PAN service center.
### **3. Important Considerations**
- **Legal Standing:** Ensure all legal procedures are followed to validate the formation of the HUF and the appointment of the new Karta.
- **Bank and Tax Compliance:** Update the HUF’s bank accounts and tax records to reflect the new Karta.
- **Consultation:** It’s advisable to consult a tax advisor or legal professional to ensure compliance with legal requirements and proper handling of documentation.
### **Summary**
1. **Existing HUF with Deceased Karta:**
- Update the PAN card details to reflect the new Karta.
- Submit a PAN correction form with necessary documentation.
2. **New HUF Formation:**
- Create the new HUF with a new Karta and obtain a new PAN card using the appropriate application form.
In both cases, ensure that all documentation is accurate and complete to avoid issues with the PAN application or updates.
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