PSA Terms and Conditions

PSA Terms and Conditions Scope of Work/Functions of PSA:

PSA shall keep the Collection Center/its Branches open from 9.30 am to 5.30 pm from Monday to Saturday.
PSA can keep the collection center open even after 5.30 pm and even on Sundays or other public holidays, as per its discretion.
PSA shall receive PAN applications i.e. F49A/F49AA/CSF (Composite Service form) as prescribed by Income Tax Department in a prescribed form on behalf of UTIITSL.
PAN forms should be made available to the applicant free of cost. PAN forms can be downloaded freely by the PSA from the website of UTIITSL i.e. www.utiitsl.com and www.incometaxindia.gov.in and should make the same available to the applicants free of cost.
PSA should ensure that the supporting documents as prescribed by Income Tax Department (ITD) under Rule 114(4) of Income Tax
Rule, 1962 are attached with the PAN application (F49A/F49AA/CSF). The list of prescribed documents to be accepted as Proof of Identity(POI), Proof of Address(POA) and Proof of Date of birth(PDOB) in case of F49A/F49AA/CSF form is attached as Annexure – I.
PSA should ensure that the accepted PAN application forms are complete with respect to all fields, so that the PAN application cannot be placed under objection by UTIITSL.
PSA shall verify the PAN applications as under before acceptance of PAN application:
- The PAN form should be checked if it has been filled incompletely and proper tick is marked wherever applicable, two colored photograph are pasted at appropriate places on the application form along with the signature of the applicant.
- The PAN form should be checked for Identity proof. It is to be checked that then name filled in the application form is exactly same which appears in the photocopy of the document attached for Identity proof.
- The PAN form should be checked for Address proof. It is to be checked that the address filled in the application form is the same which appears in the photocopy of the document attached for Address proof.
- The PAN form should be checked for date of birth proof. It is to be checked that the date of birth filled in the application form is the exactly same which appears in the photocopy of the document attached for date of birth proof.
- In case of F49A i.e. for obtaining a new PAN, Quoting of Aadhaar Number/Enrollment ID is mandatory for Individuals. Aadhaar authentication should be carried out through a portal before acceptance of PAN application form. Instruction for quoting of Aadhaar Number/Enrollment ID is attached as
- Annexure-II : In case if Aadhar Authentication fails, then the same will fall under biometric Authentication. PSA should be equipped with the Infrastructure for biometric Authentication.
In case any discrepancies are noticed in the PAN application form, the PSA should return the application to the applicant immediately informing him / her about the deficiency therein for resubmission after necessary correction/rectification.
PAN application should get accepted under following mode:

Mode of PAN application

Paper less Application:-
Online using Digital mode application (e-KYC)- (i.e. Physical PAN application and documents submission is not require)

Paper Application :-
Online using physical mode (i.e. Physical PAN application and documents forwarded to UTIITSL)

With Physical Laminated PAN Card
Without Physical Laminated PAN Card

With Physical Laminated PAN Card
Without Physical Laminated PAN Card

Acceptance of Paper less Application under Digital Mode (e-KYC):-
- Once the payment is successful then the Aadhaar authentication will be carried out.
- In case of mismatch in Demographic Aadhaar authentication, then the application will be rejected and the payment will be refunded by end of day through the system itself.
- On successful completion of application immediately after generation of application no., Aadhaar based e-Sign service will be called through the system for electronic/digitally signing of the application.
- If e-Sign is not completed instantly or on the same day, the case will be moved to ‘objections list’ for electronic/digitally signing later.
- For Digital application, the user need not send physical printed copy to UTIITSL unless it is demanded for.
Acceptance of PAN Paper Application using physical mode:-

An option has been provided whether, PAN application is with PAN Card or without PAN card.

- If Physical PAN Card is required: If applicant opts for physical PAN Card, then physical PAN card will be printed and
  dispatched at communication address mentioned in the PAN application. The e-PAN card in PDF format will be dispatched at e-mail ID mentioned in PAN application form, if the same is provided.
- If Physical PAN Card is not required: If applicant opts for physical PAN Card is not required. In such cases, email ID is mandatory and e-PAN Card will be sent to the PAN applicant at the email ID. Physical PAN Card will not be dispatched in such
  cases. PAN applicants should be asked to manually inscribe on top of the application form ‘Physical PAN Card is not required’. In case if applicant is not able to provide email-id then PAN application can be accepted for dispatch Physical PAN Card, and fees accordingly should be charged.

10. Issue acknowledgment to the applicant by doing data capturing for F49A/F49AA/CSF application form through an access Login provided by UTIITSL.

11. Two sets of acknowledgement will be generated, out of which one copy of acknowledgement should be given to the applicant as an acknowledgement duly signed by the person who is accepting the PAN application. The second copy of the acknowledgement should be attached with filled in PAN application submitted by the applicant.

12. Collect prescribed processing fees only, from the applicant for clear and complete PAN application form. Processing fees should be charged as per Mode of Application selected by applicant. Details information is mentioned under Clause no. G of Financial Arrangement.

13. PSA should capture remaining complete details of accepted PAN applications (digitize the PAN applications) in Portal provided by UTIITSL. This activity should be carried out on a daily basis.

14. PSA should scan the application form along with supporting documents received from the PAN applicants as per the specifications provided by UTIITSL.

15. PSA should crop photograph and signature from the PAN application received from the applicants as per the specifications provided by UTIITSL.

16. PSA on completion of the above process as specified in point no. 12 & 13 & 14 all scanned and cropped images should be uploaded
to UTIITSL server.

17. The activities specified activities mentioned in point no. 12,13,14,15 should be completed on a daily basis.

18. Thereafter, PSA should download an Inward Sheet and prepare a Batch of PAN applications (F49A/F49AA/CSF) accepted in the prescribed format on daily basis.

19. PSA should forward batch of Physical PAN Application forms to the designated Regional Office of UTIITSL, including the Inward Sheet duly signed on Monthly basis.

20. UTIITSL on receipt of the scanned image of complete PAN application and supporting documents along with cropped
signature and photograph will verify the completeness and correctness of the filled-in applications along with documentary proofs, thereafter, only the PAN applications found correct would be processed.

21. In case of any discrepancy found, during verification at UTIITSL, the same will be marked under objection and the details will be made available in the PSA portal.

22. PSA should inform the PAN applicant about the discrepancy/ deficiency therein for resubmission of documents after necessary
correction/rectification.

23. UTIITSL shall intimate the PSA regarding discrepancy and advise him to do the needful for correction of the PAN application. In such case the responsibility would lie with PSA or its branch offices if any.

24. PSA on receipt of information as above should arrange to comply with the necessary requirements for the returned invalid/ incorrect applications and re-upload the corrected PAN Applications and the requisite documents to UTIITSL portal for processing again.

25. It is clarified here that no additional charges on any account in such cases should be collected from the applicant by the PSA or its branch offices if any.

26. UTIITSL processes the PAN application and sends the PAN Cards / E-PAN directly to the applicant at the address/Email address
filled in by the applicant in the PAN application form.

27. The cost for sending the PAN applications to the designated Regional Office should be borne by the PSA.

28. PSA may contact designated UTIITSL Regional Office for any further assistance. The addresses of all offices of UTIITSL are uploaded on UTIITSL website www.utiitsl.com

29. The PSA shall answer all queries of applicant(s) for PAN card and render all assistance to him/them within the said area diligently
and to the best of its abilities.

30. The PSA shall display the name board of the standard size (as specified by UTIITSL) describing itself as the PSA of UTIITSL at principal place of business subject to provided by UTIITSL.

31. For the general information of PAN applicants, the PSA shall display PAN Poster in English and Hindi language at the collection center at its branch offices containing guidelines for application for obtaining PAN. Banner of prescribed PAN Processing Fees for PAN application with PAN card and PAN application without PAN card should be displayed at its counter. Format of banner is as under.

PAN Applicant PAN Card of Income Tax Department at Government prescribed Rates

Mode of PAN application

Paper Application- Online using physical mode where physical PAN application
and documents are forwarded to UTIITSL

With Physical Laminated PAN Card
Without Physical Laminated PAN Card

Communication Address

Indian

₹ 107/-

₹ 72/-

Foreign

₹ 1017/-

₹ 72/-

The above rates are Inclusive of all taxes

32. The PSA shall also display in the Collection Center/its branches a notice board with the jurisdiction codes/A.O. codes, other requirements, FAQ (Frequently Asked Questions) etc. (as specified by UTIITSL.)

33. The PSA shall have its own/rented infrastructure for carrying out the business as a PSA, like space of 100 sq.ft, landline telephone, internet connectivity, dedicated staff, drinking water facility, proper ventilation, etc.

34. The PSA shall not be eligible for any allowance or compensation or reimbursement in respect of any expenses incurred in undertaking travels within the area from time to time as may be advised by UTIITSL.

35. For the general information of PAN applicants, the PSA shall display PAN Poster in English and Hindi language at the Collection Center containing guidelines for application for obtaining PAN Card and such PAN Poster shall be given by the Controlling Branch of UTIITSL to PSA for the purpose of display by the PSA.

36. The PSA should not use name and logo of UTIITSL in any form of Document, letterhead, leaflet etc. Any violations of the same will be liable for action under the law which shall entitle damages and apart from taking appropriate legal action.

37. UTIITSL reserves the right to depute any officer of UTIITSL duly authorized in writing or Auditor to inspect the records maintained by the PSA at any time within working hours pertaining to the services provided by PSA under this Agreement and PSA shall extend the required co-operation in carrying out the smooth inspection of the records by the Officer and /or Auditors.

38. Save as provided otherwise in this Agreement, the PSA shall not, under any circumstances, be entitled in any way to act for or on behalf of UTIITSL nor shall make any purchases or incur any expenditure on behalf of UTIITSL or deal with any property, paper, Security, documents, person, institution, etc. without an express consent in writing signed by an officer duly authorized by UTIITSL.

39. The PSA shall not engage himself / herself/ itself in carrying out activities related to PAN card for any Company or Firm who is a competitor of UTIITSL during the currency of this agreement or its subsequent renewal. UTIITSL shall retain the right to take such action not limited to immediate termination of this agreement and withholding such amounts as may be due to the PSA, on obtaining any evidence, either physical or electronic communication, or proof of involvement of the PSA and/or its personnel in any activity which violates basic of Business Ethics.

40. PSA shall not indulge in any competitive activity related to PAN cards or carry out any such activity which is detrimental to the PAN cards business of UTIITSL or any other activity which directly or indirectly reduces the PAN card business of UTIITSL till this Agreement is in force and thereafter for the period of 1 year after expiry/ termination of this Agreement. If, it is found that the PSA is engaged in any competitive activities related to PAN CARDS, in the event UTIITSL will be entitled to claim liquidated damages or any other kind of damages which are entitled for from PSA and the same shall be solely decided by UTIITSL.

41. PSA shall take prior approval/permission and consent in writing from UTIITSL for any type of advertising / publishing the article related to PAN activities in the media. If, it is found that PSA has advertised or published any article without the knowledge of UTIITSL, in the event UTIITSL will be entitled to claim liquidated damages and also shall be entitled to prosecute the PSA, as may be decided by UTIITSL.

42. In case PSA desires to conduct PAN Camp on behalf of UTIITSL, PSA will have to follow the following guidelines:-

- PSA should take prior permissions in writing from UTIITSL for organizing PAN Camp, as per format being Annexure-III. The
  said Annexure-III format can be obtained by the PSA from the controlling Branch of UTIITSL before organizing camps. The said Annexure-III should be completely filled with all material details relating to the proposed camp, duly signed and stamped by the PSA.
- PSA to report daily receipt of PAN Applications and corresponding PAN Coupon sale to their controlling branch of UTIITSL during the camp in the format being Annexure-IV.
- PSA to report total receipt of PAN application forms and PAN coupon sale during the PAN Camp to the controlling branch of UTIITSL in the format being Annexure V.
- The said Annexure IV and V format shall be given by the controlling branch of UTIITSL to PSA once the permission for organizing the said camp is granted by the controlling branch of UTIITSL in writing.

The controlling Branch of UTIITSL shall provide permission to PSA to conduct PAN Camp and for this purpose, a stamp in the prescribed format shall be utilized by the controlling branch.

Controlling branch of UTIITSL shall obtain report from the PSA relating to such permitted camps in the said Annexure III and IV and shall also monitor on the receipt of PAN Application forms for processing interalia check if there is any discrepancy between the forms received at PSA level and that sent for processing.

PSA Terms and Conditions Time Schedule :-

PSA should upload scanned PAN application form along with supporting documents received from PAN applicants and photograph and signature as per the specifications provided by UTIITSL on daily basis to UTIITSL server.
PSA should download an Inward Sheet and prepare a Batch of PAN applications (F49A/F49AA/CSF) accepted in the prescribed format on daily basis.
PSA should forward batch of Physical PAN Application forms to the designated Regional Office of UTIITSL, including the Inward Sheet duly signed on Monthly basis.

PSA Terms and Conditions Confidentiality & Secrecy:-

The UTIITSL is committed to maintain high standards of confidentiality, secrecy and business ethics. It is a condition of this assignment as well as of the continued relationship that the PSA shall observe and maintain high levels of confidentiality, secrecy and business ethics and shall not disclose any details available in the PAN system to anyone. The PSA would be responsible for any consequences in case of such disclosure. PSA hereby indemnifies UTIITSL for any consequences arising due to non-adherence of above.
The PSA shall maintain strict confidentiality of all the contents of application forms, documents, information, data and other information received by PSA under this agreement including any oral, written or other tangible information disclosed for evaluation or for any other purpose by UTIITSL.
The PSA shall ensure that any information and confidentiality is not used or permitted to be used in any manner incompatible or inconsistent with that as authorized by UTIITSL. The confidential information will be safeguarded and PSA shall take all necessary action to protect it against misuse, loss, destruction, alterations or deletions thereof. Any violation of the same will be liable for action under the law which shall entitle UTIITSL to claim damages apart from taking action under the appropriate Law. The PSA acknowledges that in the event of any breach or threatened breach of this clause by anyone associated for the performance of the services under this Agreement, the PSA shall be liable to pay damages as may be quantified by UTIITSL. Apart from the above,
UTIITSL shall have the right to proceed against PSA and or his assigned/appointed personnel under appropriate law. The PSA shall furnish details of personnel appointed or persons to whom activities assigned for collecting PAN Application from applicants.
PSA shall ensure complete security and confidentiality of all documents/data/information that comes in its possession or in the possession of its agents/employees and the PSA or its agents/employees shall not disclose or part with such documents/data/information without the express permission of the UTIITSL during the currency of the present arrangement and at all times in future.
PSA shall ensure to have such systems and procedures in place to track the handling of such documents/data/information by
individuals. In case of any fraud and or unauthorized disclosure of information by any person/PSA comes to the knowledge of
UTIITSL and concerned person/PSA is identified then the such person/PSA shall be responsible for the same i.e. such act of fraud or unauthorized discourse of information and under such circumstances action shall be taken by UTI ITSL against such person/PSA. Also, a penalty of ₹ 25,000/- on first such incident shall be levied by UTIITSL on such person/PSA. PSA should therefore take all out efforts at the initial stage so that such incident should not take place and if happened then it should be ensured by the PSA that such incident should not be repeated in future. However, if such incident is repeated again then for subsequent incident, UTIITSL shall issue show cause notice to PSA seeking explanation in writing from the PSA. Appropriate legal action shall be initiated by UTIITSL if satisfactory explanation is not provided by PSA.

PSA Terms and Conditions Penalty :- Penalty will be levied for the following errors/ delays:-

Time is the essence of contract! The PSA and its centres should use only UTIITSL’s authorized application to upload on daily basis, all the scanned PAN application forms along with the scan images of the supporting documents received from PAN applicants and of the photographs and signatures as per UTIITSL provided specifications, for further processing at UTIITSL end. If at any point of time during the contract it is observed that any delay is caused in dispatch of PAN cards due to delay in uploading of PAN application along with documents and photograph and signature scan images OR delay in creation of batch by PSA OR delay in updation of Payment transfer to UTIITSL OR delay in handling of any other part or process as per Scope of Work assigned to PSA, and ONLY IF a penalty for the same reasons is levied by Income Tax Department onto UTIITSL for such delays; UTIITSL in such scenario shall levy a penalty of the same amount which as of now is equivalent to ‘three times’ of the application fee amount chargeable per application for all the applications included under penalty.
In case if a PAN card is received from applicant for correction in data/photo-signature and it is found that the discrepancy occurred while capturing the data/photo-Signature by PSA, the PSA shall deposit with UTIITSL a penalty of an amount of three times the application fee amount per such erroneous card. UTIITSL will forward report of incorrect data/photo-signature
captured by PSA on Monthly basis.
PSA should forward batch of Physical PAN Application forms to the designated Regional Office of UTIITSL, including the Inward Sheet duly signed on Monthly basis and the applications should be received by the designated Regional Office of UTIITSL before 05th of the succeeding month. UTIITSL shall review on quarterly basis the receipt of the Physical PAN application. If it is observed that there is delay in submission of Physical PAN Application on monthly basis by 05 days and the occurrence of such delay is more than two times for the said quarter, then UTIITSL shall levy penalty of an amount of three times the application fee for the number of delayed application received in the quarter.

PSA Terms and Conditions ID Activation Fee: -

The PSA will pay Rs. 799/- plus GST as a One Time ID Activation Fees Note: Training and Support will be given during Office Hours Monday to Saturday 10:00 AM to 06:00 PM.