CBDT has issued the notification whereby any new company can apply for PAN Number and TAN Number through ROC/MCA website at the time of incorporation of company, this whole process is created as single window clearance for New Corporate entity. The Company can select the option for allotment of PAN & TAN Number once company get incorporation certificate by ROC while submitting INC 7 Form for Incorporation.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
has amended vide Notification No. 38/2015 [F.No. 142/15/2013-TPL]/SO 995(E) dated April 10, 2015 which is called the Income Tax (Fifth Amendment) rules, 2015 and they shall come into force on the date of their publication in the Official Gazette, whereby certain additional documents have been prescribed as proof of Date of Birth, which will be effective on immediate basis.
Rule 114(1), Income Tax Rules, 1962:
PAN for new company, the application may be made in Form No. INC-7 specified u/s 7(1) of the said Act for incorporation of the company.
Rule 114(4), Income Tax Rules, 1962:
Proof of Date of Birth-
Documents must bear the name, date, month and year of birth of the applicant.
- Birth Certificate issued by the Municipal Authority
- Pension Payment Order
- Marriage Certificate issued by the Registrar of Marriages
- Matriculation Certificate or Mark Sheet of Recognized Board
- Driving Licence
- Aadhar Card issued by the UIDAI
- Elector’s Photo Identity Card
Rule 114A(1), Income Tax Rules, 1962:
The Application for Allotment of a Tax Deduction Collection Account Number may be made in Form No. INC-7 specified u/s 7(1) of the said Act for incorporation of the company.