The legal authority for allotment and use of the new series of PAN CARD is derived from PAN CARD, e.g, who is required to apply for PAN CARD, who else can apply for PAN CARD, who will allot PAN, transactions where PAN CARD is required to be quoted, use of PAN CARD in TDS certificates and TDS returns, that one person can have only one PAN and the manner of applying for PAN.1962. This rule, amended in 2003, also specifies the copies of documents required to be submitted along with the PAN Card application as proof of identity and address of the PAN CARD Applicant. entering into specified transactions/activities. Persons who do not have PAN are the persons to whom section 139A does not apply. These are persons who have Govt./State Govt. and Consular offices, where they are payers. provisions of section 139A.