Government of India

Ministry of Finance

Central Board of Direct Taxes

Directorate of Income-tax (Systems)

Notification 04- of2022.

Subject: l'rocedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministr y 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 fo rm 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: