A PAN card for a trust is required for banking, donations, financial transactions, and tax compliance. PAN is a 10-character alphanumeric identifier issued by the Income Tax Department to identify taxpayers and entities. A trust uses PAN for activities such as opening a bank account, receiving donations, filing tax returns, and completing specified financial transactions. The applicable PAN application for trust process must be followed through an authorised PAN service provider. Having a valid PAN card for trust helps the entity meet its tax and financial requirements.
What is the format of a trust PAN?
The PAN card for a trust follows a 10-character alphanumeric format, with “T” as the 4th character, identifying it as a trust PAN. For example, AYZTG2108L follows the trust PAN format. While individual and trust PANs both contain 10 alphanumeric characters, a trust PAN is issued under the “T” category and is used for the trust’s financial and legal activities, not an individual’s personal transactions.
How to apply for a PAN card for A trust: Step-by-step
To apply for a PAN card for a trust, start a PAN application for a trust through the Protean or UTIITSL official portal.
- Start the application: Select New PAN – Indian Citizen (Form 49A). You can also review the PAN card application process.
- Select the category: Under Application Category, select Trust from the dropdown.
- Enter trust details: Provide the trust name, trust deed or registration date, address, and authorised trustee details.
- Upload documents: Submit self-attested copies of the trust deed or registration certificate, trustee identity and address proof, and photographs.
- Pay and submit: Pay the applicable fee online and submit the application.
After submission, you will receive an acknowledgment number that you can use to track your PAN application status.
What documents are required for a trust PAN card?
Required documents for a trust PAN card include proof of trust identity, address, and existence, along with trustee documents and photographs. If you are checking what documents are required for a trust PAN card, the following table summarises the key requirements:
| Document Type | Acceptable Proof | Purpose |
| Trust identity proof | Trust deed or Charity Commissioner certificate | Proves trust identity |
| Trust address proof | Trust deed, Charity Commissioner certificate, utility bill or property tax order | Confirms registered address |
| Proof of existence | Trust deed or Charity Commissioner certificate | Establishes existence |
| Trustee identity proof | Aadhaar, Passport, Voter ID, etc. | Verifies trustee identity |
| Trustee address proof | Accepted address proof | Confirms trustee address |
| Photographs | 2 recent passport-size photographs per trustee | Form submission |
All documents should be self-attested, and documents not in English should include an English translation. For some NGOs, additional documents such as a managing-body resolution, latest ITR, or managing person's PAN may also apply.
Who should sign a trust's PAN application?
Any trustee may sign the PAN application for the trust on its behalf. If the authorised trustee cannot sign, a left-thumb impression can be used, subject to the prescribed verification requirements. The trustee signing the application should be authorised to act for the trust. If the trust's authorised signatory changes later, update the Income Tax Department records by submitting a correction application.
