Unregistered Association of Persons (AOP) Agreement format for applying PAN Card

To apply for a PAN card for an unregistered Association of Persons (AOP), you must execute a formal AOP Agreement on stamp paper outlining the members, profit-sharing ratios, and objectives. This document serves as the core mandatory identity proof required by the Income Tax Department during the Form 49A submission.

For an unregistered AOP, the AOP agreement on non-judicial stamp paper serves as both identity proof and constitutional document for the PAN application. Here is what the agreement should include:

1. Names and addresses of all members
2. Date and place of the agreement
3. Name of the AOP (as you want it on the PAN card)
4. Purpose/objectives of the AOP
5. Profit-sharing ratio among members
6. Signatories - all members must sign and it should be witnessed

Stamp value: Rs. 100 non-judicial stamp paper (this varies by state, but Rs. 100 is generally accepted).

Documents to file along with Form 49A for AOP PAN:
- AOP agreement (original + self-attested copy)
- Identity proof of the authorized signatory (Aadhaar, Passport, etc.)
- Address proof of the AOP (can be the address of any member if no separate office)
- Passport-sized photograph of the authorized representative

For the PAN application itself, file Form 49A online at protean-tinpan.com or via NSDL/UTI. Select entity type as AOP.

Note: Once you have the PAN, the AOP will need to file ITR-5 for each assessment year and maintain separate books of accounts.

This [PAN card application guide for India 2026](https://taxgarden.in/blog/pan-card-application-online-new-pan-correction-epan-india-2026) has the step-by-step online process for new PAN applications including entity types like AOP.