https://www.taxtmi.com/circulars?id=54752 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. en-us Wed, 28 Sep 2016 00:00:00 +0530 Fri, 01 Aug 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54752 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. Circulars Income Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54752