Supporting document for gender not needed for PAN in transgender category: I-T

The Income Tax department today said those seeking a PAN card under the transgender category do not need to furnish any documents specifying their gender.

Supporting documents will not be needed in the filing of fresh application or for those wishing to change their sex in an existing card, it clarified.

The department had on April 10 amended Income Tax (I-T) rules to allow members of the transgender community to be recognised as an independent category of applicants for a Permanent Account Number (PAN) needed for tax-related transactions and other functions.

Till now, PAN application forms only specified two gender categories -- male and female.

The CBDT had effected the change in view of representations from the transgender community.

"New PAN allotment and change request applications with gender as transgender is allowed without hassle. Also, there is no requirement of depositing any supporting document for change of gender to transgnder...," the department today said in an advisory.

PAN is a 10-digit unique alphanumeric number allotted by the I-T department to individuals and entities.

The Central Board of Direct Taxes (CBDT), in the notification issued in April, under sections 139A and 295 of the Income Tax Act, had specified the new application process for obtaining a PAN number by an individual.

"Individuals from the transgender community were facing hassles in obtaining a PAN card and this problem was further magnified as Aadhaar had the third gender category but not PAN. Hence, transgenders were not able to link their PAN with their Aadhaar due to this anomaly," a senior official had told PTI.

The amendments will now be reflected in Form 49A (PAN application form for Indian citizens) and 49AA (PAN application form for individuals not a citizen of India).

The government has now made quoting of Aadhaar mandatory for filing income tax returns as well as obtaining a new PAN.

Section 139 AA (2) of the Income Tax Act says that PAN holder as on July 1, 2017, and eligible to obtain Aadhaar, must intimate his or her Aadhaar number to the tax authorities.

According to data updated till March 5, over 16.65 crore PAN holders, out of a total of about 33 crore, had been linked with Aadhaar. The deadline to link the two has been extended to June 30 by the CBDT.