Duplicate PAN allocation: revised administrative rule ties re allotment to ITR filing status, with audit log review required. The Directorate revises PAN duplication policy so outcomes turn on ITR filing status: if the first allottee has not filed ITR but the second has, the first receives a new PAN and the second keeps the original; if neither filed ITR, the first retains the original and the second is given a new PAN. Cases where both filed ITR for part years, and other uncategorised cases, require information on pending demands and refunds and approval of ADG(System)-1. Field officers must analyse PAN details and audit logs before applying the instruction.
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.
Duplicate PAN allocation: revised administrative rule ties re allotment to ITR filing status, with audit log review required.
The Directorate revises PAN duplication policy so outcomes turn on ITR filing status: if the first allottee has not filed ITR but the second has, the first receives a new PAN and the second keeps the original; if neither filed ITR, the first retains the original and the second is given a new PAN. Cases where both filed ITR for part years, and other uncategorised cases, require information on pending demands and refunds and approval of ADG(System)-1. Field officers must analyse PAN details and audit logs before applying the instruction.
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 
