The Directorate of Income-tax (Systems) vide Notification No. 4/2022 dated 26.07.2022 notified the procedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically Form FiLLiP of Ministry of Corporate Affairs (MCA).
Rule 114(1) of the Income-tax Rules, 1962 prescribes Form No. 49A and Form No. 49AA for making an application for obtaining the Permanent Account Number or PAN in accordance with the provision of section 139A of the Income-tax Act, 1961.
The application for obtaining PAN in Form No. 49A is required to be made by-
● An Individual who is a citizen of India
● HUF
● Company or Firm or LLP or Association of persons (AoPs) formed or registered in India.
The application for obtaining PAN in Form No. 49AA is required to be made by-
● An Individual who is not a citizen of India
● HUF
● Company or Firm or LLP or Association of persons (AoPs) formed or registered outside India.
The proviso to Rule 114(1) prescribes that one can apply for allotment of PAN through a common application form (CAF) to be 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 the procedure for the safe and secure transmission of such forms and formats in relation to furnishing of Permanent Account Number (PAN).
By exercising this power conferred to it by the said proviso, the CBDT has notified the Form-FiLLiP notified by the MCA as the CAF for incorporation of LLPs.
The Director General of Income-tax (Systems) lays down the classes of persons being the newly incorporated LLPs through the Form FiLLiP to whom the PAN will be allotted after the generation of LLP Identification Number by the MCA.
The MCA will forward the data in Form 49A to the Income-tax authority under its digital signature for the allotment of PAN to the newly incorporated LLP with MCA.
Read the full text of DIT (Systems) Notification No. 4/2022 dated 26.07.2022 on Allotment of PAN through CAF to LLPs
F. No. DGlT(S)/ADG(S)- I/FiLLiP' form for LLP/2022-23/
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax (Systems)
Notification 04 of 2022
New Delhi, 26th July, 202;
Subject: Procedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Affairs.
Proviso to sub-rule (1) to rule 114 of Income Tax Rules, 1962 notified vide notification G.S.R. No. 117(E) dated 9/02/2017, states that:
"an applicant may apply for allotment of permanent account number through a common application form notified by tbe Ccntral 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 Penn anent Account Number (PAN)".
2. 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 4/03/2022.
3. In exercise of the powers delegated by the Central Board of Direct Taxes vide notification G.S.R. No. 117(E) dated 9/02/2017, the Director General of Income-tax (Systems) lays down the classes of persons, forms, format and procedure for Permanent Account Number (PAN) as under:
(Govind Lal)
Director General of Income-tax (Systems)
New Delhi.
 through Form FiLLiP of MCA){kind=link}
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