CBDT has issued instructions on the issue of allotment of PANs to one or more persons. In this regard, Instruction No. 9 dated 25.03.2021 is issued to Principal Chief Commissioners of Income Tax to resolve the issue of allotment of one PAN to two or more persons and in rare cases to more than two persons. The Instruction states that “the person who has been allotted PAN earlier in time will be the actual owner of that PAN and the same will be retained by him and the person who has been inadvertently allotted the same PAN later in time, will have to obtain a new PAN by surrendering his wrongly allotted PAN.”
This was as per an Instruction issued in 2013. The operation of the said instruction has resulted in some grievances which have been addressed in this Instruction.
Read the full text of Instruction No. 9 dated 25.03.2021.
DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2. Jhandewalan Extension
New Delhl·110055
F.No ADG(S)-1/PAN/2020-21/6177 ITBA-PAN INSTRUCTION No.9
Dated: 25-03-2021
To,
All Principal Chief Commissioners of Income Tax,
Sir/Madam,
Sub: - Allotment of one PAN to two or more taxpayers- resolution regarding.
Instances of allotment of one PAN to two persons and in rare cases even to more than two persons have come to the notice of Directorate of Income-tax(Systems). In this regard the Directorate formulated a policy and the same was issued vide AIS Instruction No. 82 dated 21.06.2013 which stated that "the person who has been allotted PAN earlier in time will be the actual owner of that PAN and the same will be retained by him and the person who has been inadvertently allotted the same PAN later in time, will have to obtain a new PAN by surrendering his wrongly allotted PAN".
2. However, application of the said instruction has resulted in some grievances. After considering the grievances raised and with the approval of Competent Authority the above instruction is partially modified as follows:-
3. Therefore, it is requested that the field officers and RCCs may be directed to deal with such type of cases relating to allotment of one PAN to two or more taxpayers as per this instruction after proper analysis of PAN details along with examination of audit log of PAN under consideration.
(Sanjai Kumar Yadav)
Addl. DIT(S)- I,
O/0 ADG(S)-1 , New Delhi
Download Copy of CBDT Instruction No. 9 dated 25.03.2021 on Allotment of one PAN to two or more taxpayers
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