PAN number is an important part of Income Tax Return filing. According to the Income Tax Act, 1961 every person must have a PAN for filing an Income Tax Return. Under section 139A of Income Tax Act, 1961, PAN number is required for the following persons:-
Whose total annual income is more than the amount which is not chargeable under income tax act
Whose income through business or other profession is more than Rs. 5 lakhs
Who is filling income tax return
The application form requesting for the allotment of PAN (PAN Card) is given in the undermentioned link. Download it