How to Apply for a PAN for a Companys Gratuity Trust?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ow to Apply for a PAN for a Companys Gratuity Trust? <br> Query (Issue) Started By: - Ramanathan Seshan Dated:- 27-6-2025 Income Tax <br> Got 2 Replies <br> Income Tax<br> <br> Dear Experts, I need guidance on the process of applying for a PAN for a gratuity trust set up by a company. What are the required documents and supporting materials to be submitted? Also, since the trust is to be registere....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d as an exempted organization, are there any specific considerations or procedures to follow? Would appreciate insights from anyone who has gone through this process. Thanks in advance! Regards, S Ram --Reply By: YAGAY andSUN The Reply: To apply for a PAN for a gratuity trust set up by a company, the application must be made in Form 49A under the category "Association of Persons (Trusts)". The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....trust deed, along with the certificate of registration (if registered with any authority like EPFO or under Indian Trusts Act), and identity/address proof of the trust (e.g., registered office address proof, company resolution, etc.) must be submitted. Additionally, details of the authorized signatory (such as a trustee or principal officer) with their proof of identity and address are required. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ince the gratuity trust seeks exemption under Section 10(25)(iv) of the Income-tax Act, a separate application for approval must be filed before the jurisdictional Principal Commissioner/Commissioner of Income Tax, supported by the trust deed and actuarial valuation. PAN is a prerequisite for such approval, and correct classification of the trust in the PAN application ensures regulatory complianc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. --- Sub-Reply By: Ramanathan Seshan The Sub-Reply: Thanks Yagay san for your response <br>***<br> Discussion Forum - Knowledge Sharing....