If your total income exceeds certain amount, you need to obtain a PAN.
If you run a charitable trust, you will have to obtain a PAN for your trust.
If you are carrying on any business or profession whose total sale, turnover, or gross receipts are, or is likely to exceed, certain amount in any previous year, you need to apply for a PAN
If you are an importer or exporter, who is required to obtain Import Export code, you required to apply for a PAN.
If you receive any income after deduction of tax at source, you are required to apply for a PAN.
If you are liable to pay excise duty, or if you are a producer or manufacturer of excisable goods, or if you are a registered person of a private warehouse, in which excisable goods are stored, or if you are an authorized agent of suchperson, you will have to obtain a PAN.
If you are issuing invoices, as defined under Central Excise Rules, 1944, you are required to apply for a PAN.
If you are liable to pay the service tax, you are required to apply for a PAN. Your agent is also required to apply for a PAN.
If your company is registered under the Central Sales Tax Act, or the general sales tax law of relevant state or union territory in India, you are required to apply for a PAN.
If you wish to enter into certain specified transactions, in which quoting of PAN is mandatory, you will have to apply for a PAN.
You can also voluntarily apply for a PAN