pan card of properitory firm

[SAGAR SHELKE]

Dear Sir,

i am starting a  properitory firm.  While Filling a PAN CARD THROUGH ONLINE 49A,i get little confused while chosing category.

PL GUIDE For proprietary firm, which category should I select among following:-

Firm or (2)Company or (3) Body of individuals .

Also,

For this firm , which Tax registration is needed?

The firm will be engaged in manufacturing of biomass briquetting & will sell across state.

Rgds

SAGAR SHELKE

 

 

AI Summary

Use of individual PAN: proprietors must use their personal PAN (and TAN) for sole proprietorship tax reporting and TDS certificates.
A proprietorship is not a separate legal person; the proprietor's individual PAN should be used for the business and the same PAN/TAN may cover multiple proprietorships. Deductors should issue TDS certificates in the proprietor's name, and invoices and business documents should identify the trade name as a proprietorship of the named proprietor.