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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)".
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.
[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.
I.
- 2.
3.
- -
Particulars
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Classes of persons to
which FiLLiP form
will apply
Applicable form
Procedure
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Newly incorporated Limited Liability Partnership (LLP)
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
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
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~
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-
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1
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Copy to:
~~2.:
(Govind Lal)
Director General ofIncome-tax (Systems)
New Delhi.
I. Chairman and Members, CBDT, North Block, New Delhi.
2. Web Manager, "incometaxindia.gov.in" for hosting on the websitc.
3. Database cell for uploading on www.irsofticersonline.gov.in and in DG IT (S) comer.
4. !TBA publisher for uploading on IT13A portal.
5. Ministry of Corporate Affairs.
6. Guard file.
(G. S. S'~"h)
Add!. DGIT (Systems)-l
New Delhi.
