The CBDT vide Notification No. 04 of 2022 F. No. DGIT(S)/ADG(S)-1/FiLLiP form for LLP/2022-23/ dated July 26, 2022 has issued procedure of Permanent Account Number (“PAN”) application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (“LLPs”) electronically (Form: FiLLiP) of Ministry of Corporate Affairs (“MCA”).
Proviso to sub-rule (1) to rule 114 of Income Tax Rules, 1962 notified vide notification G.S.R. No. 117(E) dated February 09, 2017, states that:
“an applicant may apply for allotment of permanent account number through a common application form notified by the Central Government in the Official Gazette, and the Principal Director General of Income Tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, forms and format along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of Permanent Account Number (PAN)”.
A Common Application Form (CAF) in the form of Simplified Proforma for incorporating Limited Liability Partnership (LLP) (Form – FiLLiP) has been notified by the Ministry of Corporate Affairs vide notification G.S.R. 173 (E), dated March 04, 2022.
In exercise of the powers delegated by the Central Board of Direct Taxes vide notification G.S.R. No. 117(E) dated February 09, 2017, the Director General of Income-tax (Systems) lays down the classes of persons, forms, format and procedure for Permanent Account Number (PAN) as under:
|
S. No. |
Particulars |
|
|
1. |
Classes of persons to which FiLLiP form will apply |
Newly incorporated Limited Liability Partnership (LLP)
|
|
2. |
Applicable form |
Simplified Proforma for incorporating Limited Liability Partnerships (Form : FiLLiP) of Ministry of Corporate Affairs (MCA) notified vide notification G.S.R. 173 (E), dated March 04, 2022 |
|
3. |
Procedure |
Application for allotment of Permanent Account Number (PAN) will be filed in FiLLip form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Limited Liability Partnership Identification Number (LLPIN), MCA will forward the data in form 49A to the Income-tax Authority under its Digital signature, Class 2/Class 3 of MCA. |
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4. |
Format |
Xml |
The Notification can be accessed at: https://www.incometaxindia.gov.in/communications/notification/notification-4-dated-26-7-2022.pdf
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