This application should be used when the applicant has never applied for a PAN or does not have PAN allotted to him.
There are strict regulations regarding owning multiple PANs, with the government imposing a fine of Rs 10,000 on anyone who owns duplicate PANs.
This application should be used when PAN has been allotted already to applicant but a new PAN card is required or when data associated with the PAN (e.g. name of applicant / date of birth / address) is required to be updated in the records of Income Tax Department.
This form should be used when the applicant has never applied for a PAN or does not have PAN allotted to him. An applicant can visit Income Tax Department (ITD) website to find whether a PAN has been allotted to him or not.