Income Tax Rules Amended to Include Transgender Category in PAN Card Application Form


April 11, 2018

The Ministry of Finance on April 9th has issued a notification amending the Income Tax Rules, 1962 vide Income–tax (Fourth Amendment) Rules, 2018 to incorporate the category of Transgender alongwith male and female in Form number 49A and 49AA i.e. PAN card application forms for Indian citizens and foreign citizens.


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:—

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.

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:-

“4. Gender (for individual applicants only)           oMale   oFemale   oTransgender

The notification can be accessed here.