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The Director General of Income-tax Systems specifies the procedure for Permanent Account Number allotment for newly incorporated Limited Liability Partnerships. The applicant files the Permanent Account Number application through the Simplified Proforma for incorporating Limited Liability Partnerships form using a Digital Signature. The Ministry of Corporate Affairs forwards the data in form 49A to the Income-tax Authority after generating the Limited Liability Partnership Identification Number.
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F. No. DGlT(S)/ADG(S)- I/FiLLil' form for LLP/2022-231 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax (Systems)
Notification 04- of2022. -1i ew De l hi, ~6 0f July, 2022;
Subject: l'rocedure 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 (I) 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 fonnat along with procedure for safe and secure transmission of such forms and fonnats in relation to furnishing of Penn anent 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 4/03/2022.
[n excrcise of the powers delcgatcd by the Central Board of Direct Taxes vide notification G.S.R. No. 117(E) dated 9/02/2017, the Director General of [neome-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 (I' ~orm ation : FiLLiP) of Ministry of Corporate Affairs (MCA) notified vide notific G.S.R. 173(E), dated 4'h March, 2022 |
| 3. | Procedure: Application for allotment of Pennanent Account Number (PAN) wil I be d by filed in FiLLip form using Digital Signature of the applicant as specific ~ ~ ~ the Ministry of Corporate Affairs. After generation of Limited Liability Partnership Idcntification Number (LLPIN), MCA will forward the data in form 49A to the Income-tax Authority under its Digital signature, Class 2/Class 3 of MeA. |
| 4. | Format: Xml |
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(Govind Lal) Director General ofIncome-tax (Systems) New Delhi.
Copy to:
~~2.:
(G. S. S'~"h) Add!. DGIT (Systems)-l New Delhi.
