1. Jurisdiction over non-resident assessee lies with the AOs under administrative control of DGIT (Intl. Tax). It has been observed by DGIT (Intl. Tax.) that PAN of many non-resident assessees is lying with the AOs who do not have jurisdiction over them.
2. PAN not lying in correct jurisdiction poses many operational and administrative difficulties, e.g. in some cases where AAR report is required to be sent and if, PAN is not in correct jurisdiction, the situation often leads on to incorrect and erroneous report. Similarly AO cannot view the e-filed returns of an assessee if the PAN is not with them. As a result they cannot examine their returns for selection of scrutiny, survey, TDS monitoring, grievances handling etc.
3. Accordingly, a list of all such PANs where the return of income was e-filed for AY 2011-12 and lying with AOs who do not have jurisdiction over non-resident assessee has been obtained from O/o DGIT System. The total of such PANs are 64697. RCC wise breakup of such PANs is attached as per Annexure – A and ‘RCC wise and Formwise breakup’ is attached as per Annexure – B.
4. The breakup of these PANs as per return form filled is as under:
DISTRIBUTION OF PAN AS PER FORMS OF RETURNS OF INCOME
Total of PAN