Allotment of one PAN to two or more taxpayers- resolution

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....am, Sub : - Allotment of one PAN to two or more taxpayers- resolution regarding. Instances of allotment of one PAN to two persons and in rare cases even to more than two persons have come to the notice of Directorate of Income-tax(Systems). In this regard the Directorate formulated a policy and the same was issued vide AIS Instruction No. 82 dated 21.06.2013 which stated that "the person who has....

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....e will retain the original PAN and second allottee will be given a new PAN 3. Filed ITR for part years Filed ITR for part years To be resolved after gathering information with regard to the pending demands and refunds in respect to those returns filed, with the approval of ADG(System)-1 4. Any other case not covered above Resolution will be made after gathering information with regard to th....