notification no. 4/2022 procedure of pan application allotment through simplified proforma for incorporating limited liability partnerships llps electronically form fillip of ministry of corporate affairs

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-- F. No. DGlT(S)/ADG(S)- I/FiLLil' form for LLP/2022-231 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax (Systems) Notification 04- of2022. -1i ew De l hi, ~6 0f July, 2022; Subject: l'rocedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Affairs. Proviso to sub-rule (I) to rule 114 of Income Tax Rules, 1962 notified vide notification G.S.R. No. 117(E) dated 9/02/2017, states that: "an applicant may apply for allotment of permanent account number through a common application form notified by tbe Ccntral Government in the Official Gazette, and the Principal Director General of Income Tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, forms and fonnat along with procedure for safe and secure transmission of such forms and fonnats in relation to furnishing of Penn anent Account Number (PAN)". 2. A Common Application Form (CAF) in the form of Simplified Proforma for incorporating Limited Liability Partnership (LLP) (Form - FiLLiP) has been notified by the Ministry of Corporate Affairs vide notification G. S. R. 173(E), dated 4/03/2022. 3. [n excrcise of the powers delcgatcd by the Central Board of Direct Taxes vide notification G.S.R. No. 117(E) dated 9/02/2017, the Director General of [neome-tax (Systems) lays down the classes of persons, forms, format and procedure for Permanent Account Number (PAN) as under: S. No. I. - 2. 3. - - Particulars --- Classes of persons to which FiLLiP form will apply Applicable form Procedure -- -- Newly incorporated Limited Liability Partnership (LLP) Simplified Proforma for incorporating Limited Liability Partnerships (I' ~orm ation : FiLLiP) of Ministry of Corporate Affairs (MCA) notified vide notific G.S.R. 173(E), dated 4'h March, 2022 Application for allotment of Pennanent Account Number (PAN) wil I be d by filed in FiLLip form using Digital Signature of the applicant as specific - -- ~ the Ministry of Corporate Affairs. After generation of Limited Liability Partnership Idcntification Number (LLPIN), MCA will forward the data in form 49A to the Income-tax Authority under its Digital signature, Class 2/Class 3 of MeA. ~4- . -+~F-o-rm-a-t----------~X~m~ 1 ~--------------------------------- Copy to: ~~2.: (Govind Lal) Director General ofIncome-tax (Systems) New Delhi. I. Chairman and Members, CBDT, North Block, New Delhi. 2. Web Manager, "incometaxindia.gov.in" for hosting on the websitc. 3. Database cell for uploading on www.irsofticersonline.gov.in and in DG IT (S) comer. 4. !TBA publisher for uploading on IT13A portal. 5. Ministry of Corporate Affairs. 6. Guard file. (G. S. S'~"h) Add!. DGIT (Systems)-l New Delhi.