DOCUMENTS REQUIRED FOR PAN ITR GST

1. DOCUMENT REQUIRATION LIST
Presented By
Heeta
Pan Card documents
Tan Number Documents
ITR Documents
For GST Conversion Documents

2. PAN CARD (FORM- 49 A)
1. Proof of Identity
2. Proof of Address
3. Proof of Date of Birth
Documents Required for PAN Card
Application

3. PAN CARD
Document based on the category
1 • Individual
2 • HUF
3 • Company
4 • Firm
5 • AOP
6 • Trusts

4. PROOF OF IDENTITY (INDIVIDUAL)
 2 Passport Size Photo
 Aadhar card
 Voter ID
 Driving licence
 Passport
 Ration Card
 Copy of Pensioner Card
 Arm’s License

5. PROOF OF ADDRESS (INDIVIDUAL)
 Aadhar Card
 Electricity Bill
 Landline Bill
 Broadband Connection Bill
 Bank Account Statement
 Credit Card Statement
 Passport
 Copy of Spouse Passport
 Voter Card
 Driving License
 Domicile Certificate

6. PROOF OF DATE OF BIRTH (INDIVIDUAL)
 Birth certificate
 Pension payment order
 Marriage certificate issued by Registrar of Marriages
 Matriculation certificate
 Passport
 Driving license; or
 Domicile certificate issued by the central or state
government
 Affidavit signed before a magistrate stating the date
of birth

7. DOCUMENTS REQUIRED FOR PAN APPLICATION
BY A HINDU UNDIVIDED FAMILY (HUF)
 A declaration signed by the karta of the
HUF stating the name, father's name and
address of all the HUF members
 Copy of any of the above listed proof
documents of the member who is supposed
to act as the karta of the Hindu Undivided
Family

8. DOCUMENTS REQUIRED FOR PAN CARD
APPLICATION BY A COMPANY
For a Company Registered in India
 Copy of Registration Certificate issued by the Registrar
of Companies
For a Company Registered outside India
 Certificate of Residence copy issued by the country of
residence, duly attested by the Apostille or by Indian
Embassy or High Commission or Consulate in the country
 Copy of Registration Certificate issued in India or copy of
approval granted to set up company in India by Indian
authorities

9. DOCUMENTS REQUIRED TO APPLY FOR PAN
CARD BY A FIRM
Documents Required for PAN Application by a firm (includes Limited
Liability Partnership) registered or formed in India
 Copy of Registration Certificate issued by the Registrar of
Limited Liability Partnerships or;
 Copy of partnership deed
Documents Required for PAN application by a Firm Registered outside
India
 Certificate of Residence copy issued by the country of
residence, duly attested by the Apostille or by Indian Embassy or
High Commission or Consulate in the country
 Copy of Registration Certificate issued in India or copy of
approval granted to set up the firm in India by Indian authorities

10. DOCUMENTS REQUIRED FOR PAN APPLICATION
BY TRUSTS REGISTERED OR FORMED IN INDIA
 Copy of deed of Trust
 Copy of Certificate of Registration Number
issued by Charity Commissioner

11. DOCUMENTS REQUIRED TO APPLY FOR PAN
CARD BY TRUSTS REGISTERED OUTSIDE INDIA
 Certificate of Residence copy issued by
the country of residence, duly attested by the
Apostille or by Indian Embassy or High
Commission or Consulate in the country
 Copy of Registration Certificate issued in
India or copy of approval granted to set up
the trust in India by Indian authorities

12. DOCUMENTS REQUIRED FOR PAN APPLICATION
BY AN ASSOCIATION OF PERSONS (OTHER THAN
TRUSTS)
 Agreement copy
 Copy of Certificate of Registration
Number issued by Charity Commissioner or
Registrar of Co-operative Society or any
other Competent Authority; or
 Any other document originating from any
Central Government or State Government
Department establishing Identity and address
of such person.

13. PAN CARD
 If pan card information need to update or if
pan card lost than pan correction form is
filled and same procedure, documents and
fees is charged

14. TAN NUMBER
Documents Required to Apply for TIN:
 Proof of identity
 Proof of address
 Proof of address of business enterprise
 PAN card of proprietor along with 4-6
passport sized photographs
 Reference or Security

15. TAX
Types
of Tax
Direct
Tax
Income
Tax
Wealth
Tax
Indirect
Tax
GST

16. ITR forms
 ITR-1 – For Individual Salaried Person
 ITR-2 – For partners of Partnership firm and
salaried person who have income from Capital
gains
 ITR-3 – For Business & Profession
 ITR-4 – For showing Income presumptive basis
 ITR-5 - For Partnership Firm
 ITR-6 – For Companies
 ITR-7 – For Trusts
DIRECT TAX
1. INCOME TAX

17. IMPORTANT TERMS
Financial Year
The financial year is a 12 month period beginning the April1st each year
and ending on 31st of March the following year.
For example: You will pay taxes on your earnings during the April 1st 2015
to March 31st 2016 which is referred to as financial year 2015-16.
Assessment Year
The assessment year refers to your income earned in the previous financial
year. For example,Assessment Year 2016-17 refers to the income earned
in the financial year2015-16.
The Income Tax department in India wants you to assess your income for a
financial year ending March 31st each year. Example: As you can only
find out the actual total earnings after March 31st2017, the tax
department gives you time till July 31st 2017 to assess and file your Tax
Return.

18. CONTINUED…
 PAN number
The Income Tax Department of India identifies you with this number. This is
a 10 digit number given by the I-T department to each individual,
Business, Firm, Company, in the form of a laminated card (called the
PAN card).
Whenever you do a tax related transaction, PAN has to be given. All major
financial transactions need you to quote this number.
 TAN number
TAN or Tax deduction and collection account number is a 10 digit number
given by the tax department to all individuals / companies, who make
payments to others.
Whenever a company makes a payment to someone, tax is deducted at the
company’s end (tax deduction at source) and put in a government
account on behalf of the tax department. The companies that deduct this
tax are supposed to have a TAN number identifying them.

19. CONTINUED…..
 Self-Assessment Tax
An individual / company has to calculate one’s tax liability at the end
of the financial year, on the earnings during that year.
The taxpayer self-assesses (or gets the taxes assessed by an
authorized expert) to find one’s tax liability after accounting for
TDS and advance tax. This is called the self-assessment tax.
 Form 16
An employer has to give its employee a form 16 stating:
● The employee’s salary
● The tax deducted at source (TDS)
● Tax paid to the tax department.

20. CONTINUED….
 ASSESSEE – is any person who is required to pay Income
tax or any other sum payable under the Income Tax Act
being interest, penalty etc.
 Partnership Firms – is an arrangement, where people have agreed to
share profits of a business, carried on by all or any of them acting for all.
 Co-operative Societies – is a group of individuals who have come
together for their mutual benefit.
 Companies – can be Indian/ domestic (public – in which public have a
substantial interest or private – where public do not have a substantial
interest) or a foreign company.
 Local Authorities – include Panchayats, Local Municipality

21. CONTINUED…
 INCOME – refers to earning by the deployment of asset or by rendering
any service. Revenue receipts come under this category, which keep
accruing from time to time.
Heads of Income
 Income from Salary – includes income from wages, annuity, pension,
gratuity, fee, commission, advance salary etc. For income under the head
salary, the existence of employer-employee relationship is a must. It is
chargeable on due or paid basis, whichever is earlier.
 Income from House Property – house property is any building or land
appurtenant thereto (courtyard/ compound), of which the person is the
owner.
 Profits& Gains of Business / Profession – the term Business includes
any trade, commerce or manufacture. Profession means any vocation,
occupation requiring intellectual or manual skill.

22. CONTINUED..
 Income from Capital Gains – is any profit or gain arising from the
transfer of capital assets during the previous year.
 Income from Other Sources – This is the residues head of income.
Income that does not fall under any of the above heads of income, are
taxed under this head.
 Corporate Tax:-
Corporate Taxes are annual taxes payable on the income of a corporate
operating in India. For the purpose of taxation companies in India are
broadly classified into domestic companies and foreign companies.
 TAXABLE INCOME /NET INCOME – is the gross total income less
the deductions. It is on this sum that the tax liability is calculated.

23. CONTINUED…
Education Cess , Surcharge:-
1. Education cess is deducted and used for Education of poor people in
INDIA. All taxes in India are subject to an education cess, which is 3%
of the total tax payable. The education cess is mainly applicable on
Income tax, excise duty and service tax.
2. Surcharge is an extra tax or fees that added to your existing tax
calculation. This tax is applied on tax amount.
Swachh Bharat Cess:-
Swacch Bharat Cess is recently being imposed by the government of
India. This tax is applicable on all taxable services from
15thNovemeber, 2015. The effective rate of Swachh Bharat Cess is
0.5%. After this tax we need to pay 14.5% service tax.

24. Documents required for Return
PAN number
 Documents related to interest income
 Bank statement/passbook for interest on savings
account.
 Interest income statement for fixed deposits.
 TDS certificate issued by banks and others.
INCOME TAX

25. CONTINUED….
 Section 80 Investments
 Section 80C investment documents. Investment made under PPF, NSC,
ULIPS, ELSS, LIC qualify for deductions under Section 80C.
 Provident Fund
 Children’s school tution fees
 Life insurance premium payment
 Stamp-duty and registration charges
 Principal repayment on your home loan
 Equity Linked Savings Scheme/Mutual funds investment
Other Investment Documents
 Interest paid on housing loan. Interest on housing loan is eligible for tax
saving upto Rs 2,00,000
 Education loan interest payments.
 Stock trading statement. The stock trades that were made during the
year may be taxed under Capital Gain.

26. 2. WEALTH TAX
 Buildings or land other than one house
property or piece of land less than an area of
500 square meters
 Jewelry, bullions, ornaments and other
precious metals
 Cash that is held over and above Rs.50000
 Motors, cars, aircrafts, yachts and boats

27. INDIRECT TAX (GST- GOODS AND SERVICE TAX
GST STRUCTURE

28. GST

29. GST RATES

30. INDIRECT TAX (GST- GOODS AND SERVICE TAX)
Documents required for Sole proprietorship /
Individual
Individual documents
 PAN card and ID proof of the individual.
 Copy of Cancelled cheque or bank statement.
Registered Office documents
 Copy of electricity bill/landline bill, water Bill
 Rent agreement (in case premises are rented)

31. FOR PRIVATE LIMITED COMPANY(PVT LTD)/PUBLIC
COMPANY (LIMITED COMPANY)/ONE PERSON
COMPANY (OPC):
Company documents
 PAN card of the company
 Registration Certificate of the company
 Memorandum of Association (MOA) /Articles
of Association (AOA)
 Copy of Bank Statement
 Copy of Board resolution

32. CONTINUED…
Director related documents
 PAN and ID proof of directors
Registered Office documents
 Copy of electricity bill/landline bill, water Bill
 Rent agreement (in case premises are
rented)

33. DOCUMENTS REQUIRED FOR NORMAL
PARTNERSHIPS
Partnership documents
 PAN card of the Partnership
 Partnership Deed
 Copy of Bank Statement
Partner related documents
 PAN and ID proof of designated partners
Registered Office documents
 Copy of electricity bill/landline bill, water Bill
 Rent agreement (in case premises are rented)

34. BANK ACCOUNT RELATED PROOF
 Scanned copy of the first page of Bank
passbook / one page of Bank Statement
 Opening page of the Bank Passbook held in
the name of the Proprietor / Business
Concern – containing the Account No., Name
of the Account Holder, MICR and IFSC and
Branch details.