Annexure A for a PAN card is the certificate of identity or address signed by a Member of Parliament, MLA, Municipal Councillor, or a Gazetted Officer, used when an applicant lacks standard proof documents like Aadhaar or a passport. It is submitted alongside the PAN application, not instead of it. As of April 2026, this document type is filed under the new PAN forms rather than as a standalone “Annexure A” PDF, a change most guides online have not caught up with.
What Is Annexure A for PAN Card?
Annexure A is an official-format certificate that a PAN applicant uses as proof of identity or proof of address when they do not have documents such as Aadhaar, a passport, a driving licence, or a voter ID. An MP, MLA, Municipal Councillor, or Gazetted Officer fills in the applicant’s personal details, attests the applicant’s photograph with a signature and rubber stamp placed half on the photo and half on the certificate, and confirms that the details are correct to the best of their knowledge.
This certificate has existed under Rule 114(4) of the Income-tax Rules, 1962, and is documented on the Income Tax Department’s own site as the verification certificate for PAN (Individual/HUF) applications.
Important: How the April 2026 PAN Rule Change Affects Annexure A
This is the part most articles on this topic get wrong, because they still describe the pre-2026 process.
From 1 April 2026, Forms 49A and 49AA were replaced by Forms 93, 94, 95, and 96 under Rule 158 of the Income-tax Rules, 2026, corresponding to Section 262 of the Income-tax Act, 2025. The old Rule 114(4) has been replaced by Rule 158.
Here’s what that means for Annexure A specifically:
- The certificate itself is still accepted. The Income Tax Department’s official FAQ on Forms 93-96 confirms that a “certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer” remains a valid Proof of Identity document, and a parallel “certificate of address” signed by the same category of officials remains a valid Proof of Address document, under Rule 158.
- It is no longer packaged as one combined “Annexure A” form. Form No. 93 (the current individual PAN application) instructs applicants to attach supporting documents as annexures labelled A-1 (Proof of Identity), A-2 (Proof of Address), and A-3 (Proof of Date of Birth). The MP/MLA/Gazetted Officer certificate, if used, goes in under A-1 or A-2 depending on what it certifies.
- Protean’s current PAN downloads page no longer lists a separate “Annexure A” PDF. As of this writing, Protean eGov Technologies (formerly NSDL) lists only Forms 93, 94, 95, 96, the PAN Change Request forms, and the Aadhaar Seeding Request Form under Downloads → PAN. The standalone Annexure A/B download links from the Form 49A era have been removed from that listing.
- One government page still cites the old rule. The Income Tax Department’s own page titled “Verification Certificate under provisions of Rules 114(4) of IT Rules, 1962,” last updated in June 2026, still references the superseded rule number. Treat Rule 158 as the current, correct reference for any new PAN application; the older page appears not to have been refreshed after the transition.
Practical takeaway: if you are applying for PAN today, you don’t fill a separate “Annexure A” form. You fill Form 93 (or 94/95/96, as applicable) and attach the MP/MLA/Gazetted Officer certificate as your Annexure A-1 or A-2 supporting document.
When You Need Annexure A
Use this certificate route only if you genuinely lack the standard documents. It applies when:
- You have no Aadhaar, passport, driving licence, voter ID, or ration card with photograph
- You need identity or address proof for a minor, elderly relative, or someone without conventional documents
- You are correcting your name or father’s name on an existing PAN and don’t have a matriculation certificate or gazette notification to support the change
- You lack a bank passbook, utility bill, or other standard address proof and need an alternative
Most applicants today complete PAN applications using Aadhaar-based e-KYC, which skips this route entirely. Annexure A is a fallback for documentation gaps, not the default path.
What the Annexure A Format Contains
The certificate format asks the certifying MP, MLA, Municipal Councillor, or Gazetted Officer to provide:
| Field | Detail Required |
|---|---|
| Applicant’s photograph | Affixed on the certificate, signed/stamped half on photo, half on paper |
| Applicant’s name | Full name as it should appear on PAN |
| Father’s name | Required even for married women applicants |
| Date of birth | As per supporting record |
| Residence address | All addresses if the applicant lived at more than one place in the last year, with dates |
| Certifying officer’s details | Name, designation, department, office address |
| Officer’s ID card number | With a photocopy of the ID card attached |
| Officer’s contact number | Mobile or landline |
| Declaration | A statement that the officer knows the applicant and recommends PAN issuance |
| Signature and rubber stamp | Overlapping the certificate and the photograph |
Only a currently serving Gazetted Officer, MP, MLA, or Municipal Councillor can issue this certificate. A retired officer or a private-sector referee cannot sign it.
How to Download Annexure A for PAN Card
Because the standalone Annexure A PDF has been phased out of Protean’s current downloads section, use one of these routes instead:
- Through Form 93/94/95/96 directly. Download the applicable form from Protean (tinpan.proteantech.in → Downloads → PAN) or UTIITSL (pan.utiitsl.com). The annexure structure (A-1, A-2, A-3) and document list are built into the form’s instructions.
- UTIITSL’s legacy annexure files. UTIITSL’s portal has historically hosted this certificate under file names referencing both “Annexure A” and “Annexure-I” for the same MP/MLA/Gazetted Officer format. If you find one of these older files, cross-check it against the current Form 93/94 document list before using it, since specimen formats can be revised without notice.
- PAN Facilitation Centres. Any Protean TIN-FC or UTIITSL PAN centre can provide the current certificate format on request.
Do not rely on third-party PDF-editing or form-filling websites for this document. Cross-check the specimen against Protean or UTIITSL directly before an MP, MLA, or Gazetted Officer signs it, since an outdated format can get an application rejected on discrepancy.
How to Fill Annexure A for PAN Card
- Get the current specimen from Protean or UTIITSL rather than an old saved copy.
- Affix your photograph in the space provided, matching the photo used on your PAN application.
- Fill in your personal details in your own hand or have the officer’s staff do it: full name, father’s name, date of birth, and residence address(es) for the last year.
- Take it to the certifying official in person. The MP, MLA, Municipal Councillor, or Gazetted Officer must personally verify your identity before signing.
- Get the photograph attested. The officer’s signature and rubber stamp must appear half on the photograph and half on the certificate itself, not entirely on one side.
- Confirm the officer fills in their own details completely: name, designation, department, office address, ID card number, and contact number, and attaches a photocopy of their ID card.
- Submit it with your PAN application as Annexure A-1 (identity) or A-2 (address) under Form 93/94/95/96, along with your other documents.
Who Can Certify Annexure A
| Can Certify | Cannot Certify |
|---|---|
| Sitting Member of Parliament (MP) | Retired Gazetted Officer |
| Sitting Member of Legislative Assembly (MLA) | Panchayat member (not a Municipal Councillor) |
| Municipal Councillor | Notary Public (valid only for thumb-impression attestation, not this certificate) |
| Currently serving Gazetted Officer | Private employer (use Annexure B instead) |
Annexure A vs Annexure B for PAN Card
| Aspect | Annexure A | Annexure B |
|---|---|---|
| Purpose | Identity and/or address certificate | Address certificate only |
| Who signs it | MP, MLA, Municipal Councillor, or Gazetted Officer | Employer, on company letterhead |
| Used for | Applicants without Aadhaar/passport/driving licence etc. | Applicants who can’t produce standard address proof but have a verifiable employer |
| Applicable to | Individual/HUF applicants | Individuals only, not companies, firms, or other entities |
| Current annexure label (Form 93/94) | A-1 (identity) or A-2 (address) | Falls under Proof of Address as “employer certificate” |
Old vs New: Annexure A Then and Now
| Before 1 April 2026 | From 1 April 2026 | |
|---|---|---|
| PAN application form | Form 49A / 49AA | Form 93 (Indian citizen), 94 (Indian entity), 95 (foreign individual), 96 (foreign entity) |
| Governing rule | Rule 114(4), Income-tax Rules, 1962 | Rule 158, Income-tax Rules, 2026 |
| Governing Act section | Section 139A, Income-tax Act, 1961 | Section 262, Income-tax Act, 2025 |
| MP/MLA/Gazetted Officer certificate | Standalone “Annexure A” PDF | Attached as Annexure A-1 (identity) or A-2 (address) within Form 93/94/95/96 |
| Employer certificate | Standalone “Annexure B” PDF | Listed as an accepted document under Proof of Address |
Common Mistakes to Avoid
- Using an outdated specimen. Downloading an old “Annexure A” PDF from an aggregator site instead of checking the current Form 93/94 document instructions.
- Getting it signed by the wrong official. A retired Gazetted Officer or a Panchayat member cannot certify this document; it must be a sitting MP, MLA, Municipal Councillor, or currently serving Gazetted Officer.
- Incomplete officer details. Applications commonly get flagged for discrepancy when the certifying officer’s ID card number or photocopy is missing.
- Stamp placement errors. The rubber stamp and signature must overlap both the photograph and the certificate; a stamp placed entirely on one or the other is often rejected.
- Searching for “Annexure 1” and landing on unrelated forms. “Annexure 1” and “Annexure-I” are informal or portal-specific labels for the same MP/MLA/Gazetted Officer certificate that this article covers; they are not a separate document.
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What Experts Say
Tax practitioners who handle PAN applications for clients without standard ID proof note that the MP/MLA/Gazetted Officer certificate route is the slowest of the accepted document paths, largely because officials are often reluctant to share a photocopy of their own ID card, a mandatory part of the certificate. Practitioners generally recommend Aadhaar-based e-KYC or a bank certificate as faster alternatives wherever the applicant qualifies, and reserve the Annexure A route for cases where no other document is available. On the 2026 transition, the common observation is that the underlying document requirement hasn’t changed much, but the paperwork label has, and applicants using year-old downloaded PDFs risk submitting the wrong version.
FAQs
Is Annexure A still valid after the April 2026 PAN form change?
Yes. The certificate signed by an MP, MLA, Municipal Councillor, or Gazetted Officer is still an accepted Proof of Identity and Proof of Address document under Rule 158 of the Income-tax Rules, 2026. It is now attached as Annexure A-1 or A-2 within Form 93/94/95/96 instead of being filed as a separate standalone “Annexure A” form.
Who can sign Annexure A for a PAN card?
Only a sitting Member of Parliament, a sitting Member of Legislative Assembly, a Municipal Councillor, or a currently serving Gazetted Officer can sign this certificate. Retired officers and private referees cannot.
What is the difference between Annexure A and Annexure B for a PAN card?
Annexure A is signed by an MP, MLA, Municipal Councillor, or Gazetted Officer and can serve as identity or address proof. Annexure B is an employer certificate on company letterhead and serves only as address proof, and applies only to individual applicants, not entities.
Can I download Annexure A from the UTIITSL or Protean website?
Protean’s current PAN downloads page no longer lists a standalone Annexure A PDF; it lists only Forms 93, 94, 95, and 96 along with PAN Change Request forms. UTIITSL has historically hosted a similar certificate under references to both “Annexure A” and “Annexure-I.” Cross-check any downloaded specimen against the current Form 93/94 instructions before use.
What is “Annexure 1” for a PAN card?
“Annexure 1” and “Annexure-I” are alternate labels some portals and search results use for the same MP/MLA/Gazetted Officer identity and address certificate described as Annexure A in this article. There is no separate document by that name.
Do I need to pay a separate fee for Annexure A?
No. Annexure A is a supporting document, not a separate application. It is submitted along with your Form 93/94/95/96 application and the standard PAN application fee.