Notification No. 02/2017 : Procedure of PAN application through Simplified Profoma for Incorporating Company Electronically (SPICe)(Form No. INC-32) of Ministry of Corporate Affairs

F.No. Pr.D(ilT(S)iTech/e-Ril/2008-09 /Part Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-taxtSystemsl Notification ~ of2017. New 1>Clhi. 4 th of March. 20 17 Subjcct :- Procedure of IJAN application through Simplified Proroma for Incorporating Company F:leclronicall, (Sr lCe)(Form No. I~ C-32 ) of Minish) orCorporate Affairs. Proviso to sub-rule ( I) to rule 11-1 of Income Tax Rules. 1962 notified vide notificatio n (i.S.R. No. 117(E) dated 9.2 .20 17. states that :. "an appli cant may apply for allotment of permanent account number through a common application form notified b~ the Central Governm ent in the OOidal Gazcue. and the Principal Director General of Income Tavt Systems) or Director General of tncorne-raxrxysrems) shall specify the classes of persons. forms and format along with procedure for sail: and sec ure transmission of such forms and format s in relation to furn ishing of Permanent Account Numbcr{PANY ·. 1 A common application form in the limn of Simplified Proforma for Incorporating Company Electronically (SPICe)( Form No. INC·32) has been not ified by the Ministry of Corporate AlTai ..... vide notification G.S.R. No. 70(E) dated 25.1.2017. 3. In exercise of the powers delegated by the Central Board of Direct Taxes vide notification G.S.R. No. I I7 ( ~ ) dated 9.2.2017. the Principal Director General of lnccmc-tax/Systcrns) lays down the classes of persons. forms. format and procedure for Permanent Account Number(PAN) as under :- ~,o:- Particulars I Classes "f Ne.... ly incorporated Company persons '" - which SPIC e form will aonlv 2 Applicable form Simplified Proforma for Incorporating Company Electronically (SPICe) (Form No. INC· 32) of Ministry of Corporate AffairstMCA) notified ... ide notification G.S.R. No. 70(E) dated 25.1.20 17. ) Procedure Application for allotment of Permanent Account Numbcr(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the applicant a... spec ified by (he Ministry of Corporate Affairs. Aller generation of Corporate Identity Number (CIN). MeA will forw ard data in form ~qA to prescribed Income Tax Authority through digital signature. e las.:; 2,Cla.... 3. of MeA. , Format xml (5. S. Rathore ProDirector General of Income-ta xtxy stems) Sc'" Ddhi.