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CBDT Notification: PAN Application Form Now Includes Transgender Option

Relevant Central Board of Direct Taxes CBDT's Notification G.S.R. 352(E) dated the 9th April, 2018, reads as follows.— In exercise of the powers conferred by section 139A read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—

1. Short, title and commencement.— (1) These rules may be called the Income–tax (Fourth Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, in Form number 49A and Form number 49AA, for column number 4 and entries relating thereto, the following item shall be substituted, namely:-

Transgender option included in PAN application form


Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification number S.O. 1517(E), dated the 06th April, 2018.

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