Allotment of one PAN to two or more taxpayers- resolution

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...., All Principal Chief Commissioners of Income Tax, Sir/Madam, 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....

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.... 2. Not filing ITR Not filing ITR Existing procedure will be followed i.e. first allottee 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....