Proviso to sub -rule ( I) to rule 11-1 of Income Tax Rules. 1962 notified vide notificatio n (i.S.R. No. 117(E) dated 9.2 .20 17. states that :.
"an applicant may apply for a llotment of permanent account number through a common application form notified the Central Government in the Offical 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 a long with procedure for safe and secure transmission of such forms and formats in relation to furnishing of Permanent Account Number(PAN).
1 A common application form in the limn of Simplified Proforma for Incorpo rating Company
Electronically (SPICe)( Form No. INC·32) has been notified by the Ministry of Corporate Affairs vide notification G.S.R. No. 70(E) dated 25.1.20 17.
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| CBDT Issues Simple e-Procedure for Applying PAN for Incorporating Company |
3. In exercise of the powers delegated by the Central Board of Direct Taxes vide notification G.S.R. No. I I dated 9.2.2017. the Principal Director General of lnccm c-tax/Systcrns) lays down the classes of persons. forms. format and procedure for Permanent Account Number(PAN) as under :-
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Classes of person to which
SPICe form will apply
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Newly incorporated Company
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2
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Applicable form
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Simplifie d Proforma for Incorpo rating Company Electronically (SPICe)
(Form No. INC·32) of Ministry of Corporate Affairs(MCA) notified vide
notification G.S.R. No. 70( E) dated 25.1.2 0 17.
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3
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Procedure
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Application for allotment of Permanent Account Number(PAN) will be
filed in SPICe (INC-32) form using Digital Signature of the applicant a...
specified by (he Ministry of Corporate Affairs. Aller generation of Corporate
Identity Number (CIN). MeA will forward data in form 49A to prescribed Income
Tax Authority through digital signature Class 2 Class 3 of MCA
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4
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Format
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xml
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