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 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 procedure for safe and secure transmission of such forms and fonnats in relation to furnishing of Penn anent Account Number (PAN)”.
3. 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.
| 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 ( form : FiLLiP) of Ministry of Corporate Affairs (MCA) notified vide notification G.S.R. 173(E), dated 4’h March, 2022 |
| 3 | Procedure | Application for allotment of Permanent Account Number (PAN) wilI be filed in FiLLip form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Limited Liability Partnership Identification Number (LLPIN), MCA will forward the data in form 49A to the Income-tax Authority under its Digital signature, Class 2/Class 3 of MCA. |
| 4 | Format | Xml |
Govind Lal
Director General of Income-tax (Systems)
New Delhi.
Copy to :
1. Chairman and Members, CBDT, North Block, New Delhi.
2. Web Manager, “incometaxindia.gov.in” for hosting on the website.
3. Database cell for uploading on www.irsofticersonline.gov.in and in DG IT (S) comer.
4. ITBA publisher for uploading on IT13A portal.
5 .Ministry of Corporate Affairs.
6. Guard file.