5 August 2022
PAN application integration with LLP incorporation form FiLLiP
The Central Board of Direct Taxes (functioning under the Ministry of Finance) through its notification dated 26 July 2022 has issued the procedure for Permanent Account Number (PAN) application and allotment through LLP form FiLLiP of the Ministry of Corporate Affairs (MCA).

Application for PAN for LLPs
With reference of sub-rule (1) to Rule 114 of Income Tax Rule, 1962, a Limited Liability Partnership (LLP) may apply for allotment of PAN through a Common Application Form (CAF) along with the incorporation form FiLLip.
Our Comments
For incorporation of LLPs, the MCA has notified a web-based form called FiLLiP through which the application for PAN can now be made by submitting a CAF along with the web-based incorporation form FiLLiP.

This is in line with the integration of company incorporation forms with various statutory registrations. The application for allotment of PAN will be filed in form FiLLiP using a Digital Signature Certificate (DSC) of the applicant. Once the LLP is incorporated and the LLPIN is generated, the MCA shall forward the application for PAN in Form 49A to the Income Tax Authority along with the digital signatures. The PAN and LLPIN will be issued along with the certificate of incorporation to the LLP.

The circular link is given for your ready reference.
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