Transfer of Pans of Non-Resident Assessees

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

FORM_NAME

Total of PAN

ITR-1

30042

ITR-2

23876

ITR-3

1944

ITR-4

5670

ITR-4S

674

ITR-5

965

ITR-6

1391

Total

64697

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