INCOME TAX

DIRECTORATE OF INCOME TAX (SYSTEMS)

ITBA-PAN Instruction No 4

New Delhi,  01 March, 2016

To,

The Principal Chief Commissioners of Income-tax/CCsIT

Ahmedabad/ Allahabad/ Amritsar/ Bangalore/ Baroda/ Bhopal/ Bhubaneshwar/ Bareilly/Chandigarh/ Chennai/ Cochin/ Coimbatore/ Dehradun/ Delhi/ Durgapur/ Guwahati/Hubli/ Hyderabad/ Indore/ Jaipur/ Jalpaiguri/ Jodhpur/ Kanpur/ Kolkata/ Lucknow/Ludhiana/ Madurai/ Meerut/ Mumbai/ Nagpur/ Nashik/ Panaji/ Panchkula/ Patna/ Pune/Raipur/ Rajkot/ Ranchi/ Shimla/ Shillong/ Surat/ Thane/ Trichy/ Trivandrum/ Udaipur/Vishakhapatnam; and

The Principal Commissioner of Income-tax/CsIT/CsIT(CO & Admn.)

Agra/ Bikaner/ Calicut/ Dhanbad/ Gandhinagar/ Gwalior/ Jabalpur/ Jalandhar/ Kolhapur/ Muzzaffarpur/ Mysore/ Patiala/ Rohtak/ Sambalpur/ Varanasi/ Vijayawada/ Delhi(CO & Admn.)/ Mumbai(CO & Admn.)/ Chennai(CO & Admn.)/Ahmedabad(CO & Admn.)/Bangalore(CO & Admn.)/Bhopal(CO & Admn.)/ Bhubaneshwar (CO & Admn.)/ Kolkata(CO & Admn.)/ Cochin(CO & Admn.)/ Chandigarh(CO & Admn.)/ Hyderabad(CO & Admn.)/ Jaipur(CO & Admn.)/ Kanpur(CO & Admn.)/ Patna(CO & Admn.)/ Pune(CO & Admn.)/ Guwahati(CO & Admn.)/ Nagpur(CO & Admn.)/ Lucknow (CO & Admn.).

Subject: Allotment of PAN in arrear demand cases- Reg.

Please refer to AIS Instruction No. 56 regarding special facility for allotment of PAN at Computer Centres in arrear demand cases (copy available at ITAXNET path Resources→Downloads→Systems→Instructions-AIS).

2. Facility of allowing designated field users at Directorate level, as per para 5 of the above AIS Instruction, may available through new ITBA-PAN application in due course of time.

3. References have been received from field formations about the requirement of allotment of PAN in arrear demand cases where recovery of demand has been effected and which needs to be deposited in Government accounts.

4. Therefore, it has now been decided that the allotment of PANs in above cases will meanwhile be facilitated through PAN service provider UTIITSL as per following procedure

(i) The Assessing officer will send a formal request for allotment of PAN, in form 49A or form 49AA for correctly capturing information regarding PAN applicant in structured format by PAN service provider, to respective Computer Centre through his/her JCIT/Addl.CIT and CIT/PCIT giving basic parameters as described in para 3 of the AIS Instruction No. 56.

(ii) While forwarding duly filled in PAN application form, AO will ensure to fill information of status, sex and AO code in respective columns alongwith a certificate that assessee had not obtained PAN, is not available for making an application for PAN now, and there is a recovery of arrear demand in case which needs to be deposited in bank.

(iii) Communication address field in PAN application form should be the official address of the concerned Assessing Officer so as to identify cases where PAN has been allotted in pursuance of special procedure.

(iv) On receipt of PAN application from respective field formation, RCC will scrutinize it for its completeness and required certification by the concerned AOs and forward the application to the O/o the Addl. Director General(Systems)-I in the Directorate to facilitate allotment of PAN. Forwarding letter of AO and RCC compulsorily contain official email address and mobile phone number for use in case of any enquiry and information of PAN allotted.

5. It may kindly be noted that requests for allotment of PAN will not be entertained by the Directorate unless they are routed through the jurisdictional JCIT/Addl. CIT, CIT/PCIT and respective RCC. No direct application for allotment of PAN from field formations will be processed at Directorate's level.

[F. No. SW/3/3/96/01-DIT(S)]

(K. K. Srivastava)

Addl. Director General (Systems)-1,

New Delhi