PAN compliance for Official Liquidators: use company PAN in returns, personal PAN for verification, and list office address. Official Liquidators must take possession of company PAN/TAN on appointment or obtain PAN from the ITO or apply company-wise where absent, invoking Rule 130 if management withholds details; company-wise PANs may be procured with Company Judge approval and charged to company accounts. For e-filing, OLs should quote the company PAN in the return and give their personal PAN only in the verification column while entering the Official Liquidator's office address in Part A to prevent personal correspondence. Staff must be trained for PAN applications and online ITR filing without external consultants.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
PAN compliance for Official Liquidators: use company PAN in returns, personal PAN for verification, and list office address.
Official Liquidators must take possession of company PAN/TAN on appointment or obtain PAN from the ITO or apply company-wise where absent, invoking Rule 130 if management withholds details; company-wise PANs may be procured with Company Judge approval and charged to company accounts. For e-filing, OLs should quote the company PAN in the return and give their personal PAN only in the verification column while entering the Official Liquidator's office address in Part A to prevent personal correspondence. Staff must be trained for PAN applications and online ITR filing without external consultants.
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