MCA, vide its notification dated 26 th July, 2022 published Central Board of Direct Taxes notification on procedure of Permanent Account Number (PAN) application for classes of persons, forms, format which is as under:
| S. No. | Particulars | |
| 1. | Classes of persons to which FiLLiP form will apply | Newly incorporated Limited Liability Partnership (LLP) |
| 2. | Applicable form | Simplified Proforma for incorporating Limited Liability Partnerships (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 data in form 49A to the Income-tax Authority under its Digital signature, Class 2/Class 3 of MCA. |
| 4. | Format | Xml |
Further, it is to be noted that a Common Application Form (CAF) in the form of Simplified Proforma for incorporating Limited Liability Partnership (LLP) (Form —FiLLiP) has been notified by the Ministry of Corporate Affairs vide notification G. S. R. 173(E), dated 4/03/2022.
Link to the Notification:
https://www.mca.gov.in/bin/dms/getdocument?mds=kvBTyn49lNlMUOv%252B38VTDg%253D%253D&type=open
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