Individuals who are not holding Income Tax Permanent Account Number (PAN) can also enter into some transactions by signing necessary declaration forms. Person who do not hold PAN is required to make a declaration in Form No. 60 while entering into any of the specified transactions.
Those who earn only agricultural income and not any other taxable income required to make a declaration in form No. 61 in lieu of PAN.
The declaring person needs to furnish proof of residence i the form of a copy of ration card, passport, driving license, identity card issued by an institution, copy of electricity bill or telephone bill or any document or communication from a central or state government authority or local body, along with the declaration in form No. 60 or 61.