ORIGIN:-

Before the introduction of the rules, there is a description of the method of PAN card in rule 114 of the Income Tax Act, under this rule, two types of forms have been given for creating PAN card, 49A and 49AA and for the application in this form, The name was required to be mentioned, which has been modified, a major change has been made in the PAN Card Form 49A.

If you apply for PAN card, you will have to use the new PAN card form 49A only if you use the old form for making PAN card, then you have rescinded the PAN card made by you. Will go.

The income tax department Tuesday said quoting of father’s name in PAN application forms will not be mandatory in cases where mother of the applicant is a single parent. Further adding to this, the Central Board of Direct Taxes (CBDT) amended the income tax rules.

The amendment clearly said the application forms would give an option to the applicant as to whether mother is a single parent and the applicant wishes to furnish the name of mother only.

RULE 114:

It suggests that the applicant’s father name should not be compulsory for the single mother’s child, which has been approved by the income tax department.

Father’s name is not mandatory for making a PAN CARD, Big change happened in Form 49A. According to the Income Tax Department, the mandatory requirement for the name of the father has been abolished and held null, and according to the draft, the rule of income tax Rule 114 has been changed, according to which the single mother it is not necessary for the children to give their father’s name.

The new rules would come into effect from December 5.

The Rule 114 of the Income Tax Department provides for the manner in which an application for allotment for permanent account number (PAN) shall be made in Form No.49A.

At present, furnishing the father’s name is mandatory for the registration in PAN form but later, as discussed in the managing authorities the PAN registration will be valid even without the name, if the applicant doesn’t wishes to add it or the parent is a single mother.

In view of all the above, a draft notification in Form 49A, Form 49AA modifications, THE NEW RULE 114 OF INCOME TAX, has been uploaded on the official website of Income Tax Department i.e. www.incometaxindia.gov.in for stakeholders and general public, keeping the awareness in mind.

You can download the new 49A form from the official website of Income Tax Department of India. Apply for PAN CARD now!

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