FNo. DGIT’(S)/ADG(S)-1/1-iLLiP form for LLP/2022-23/
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax ISystems)
Notification 0 of 2022.
New Delhi, of July, 2022;
Subject: Procedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Afifairs.
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 the Ccntral Government in the Official Ciazette, and the Principal Director
£›cneral of Income Tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, forms and format along with procedure for safe and sccure transmission of such forms and formats in relation to furnishing of Permanent Account Number (PAN)”.
- A Common Application Form (CAF) in the form of Simplified Proforma for incorporating I-imitcd Liability Partnership (LLP) (Form— FiLLiP) has been notified by the Ministry of Corporate Affairs vidc notification S. R. 173(E), dated 4/03/2022.
- In exercise of the powers delegated by the Central Board of Direct Taxes vide notification CI.S.R. 1 17(li) dated 9/02/2017, the Director General of Income-tax (Systems) lays down the classcs of persons, forms, format and procedure for Permanent Account Number (PAN) as under:
| S.No. | Particulars | ||
| 1. | Classes of persons to which FiLLiP form will apply | Newly incorporate Limited Liability Partnership (LLIP) | |
| 2. | Applicable form | Simplified Proforma for incorporating Limited Liability Partnership (Form :FiLLiP) of Ministry of Corporate Affairs (MCA) notified vide notification G.S.R 173 (E) dated 4th March 2022 | |
| 3. | Procedure | Application for allotment of Permanent Account Number (PAN) will be filed in FiLLiP form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Limited Liability Partnership Identification Number (LLPIN) MCA will forward the date in form 49A to the Income Tax Authority under its Digital Signature, Class 2/ Class 3 of MCA | |
| 4. | Format | Xml | |
