DGIT prescribes procedure for PAN application for LLPs through simplified proforma

The Directorate of General Income Tax (System) provides Procedure of PAN application & allotment through simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Affair.

It was notified vide Notification GSR. No.117(E) dated 9/02/2017 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 (System) or Director General of Income-tax (System) hall specify the class of person , forms and format along with procedure for safe and secure transmission of such form and format in relation to furnishing of Permanent Account Number (PA )”.

Another vide Notification G.S.R. 173(E) dated 4/03/2022, “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.”

Class of persons forms, format and procedure for Permanent Account umber (PAN) as under:

1. Classes of person 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. l73(E), dated 4th March, 2022

3. Procedure

Application for allotment of Permanent Account Number (PAN) will 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 49Ato the Income-lax Authority under its Digital Signature, Class 2/Class 3 of MCA.

4. Format

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For Official Notification Download PDF Given Below: