PAN requirement: manual declarations accepted with PAN application details, Form-2 issued after PAN allotment, time limit reset. Assessees without PAN may file manual declarations before the jurisdictional Principal Commissioner/Commissioner by quoting the date and acknowledgment number of their PAN application; such declarations must be accepted, but Form-2 will be issued only after PAN allotment and the time limit for issuance runs from the allotment date. Declarations are invalid if PAN is not allotted due to the declarant's non compliance.
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 requirement: manual declarations accepted with PAN application details, Form-2 issued after PAN allotment, time limit reset.
Assessees without PAN may file manual declarations before the jurisdictional Principal Commissioner/Commissioner by quoting the date and acknowledgment number of their PAN application; such declarations must be accepted, but Form-2 will be issued only after PAN allotment and the time limit for issuance runs from the allotment date. Declarations are invalid if PAN is not allotted due to the declarant's non compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
