PAN allotment to all taxpayers. - Income Tax - 1453/CBDT

INSTRUCTION NO. 1453/CBDT Dated: February 3, 1982 Sub-sections 1 2 of sec.139 A cast a statutory obligation on certain categories of persons who apply to the ITO for allotment of PAN. Sub-section 3 of that section states that the ITO may also allot a PAN to any other person by whom tax is payable. In their 9th report for the year 1980-81, the estimates committee have suggested that PANs should be allotted to all the assessees who are enrolled on the register of the Department whether they apply for it or not. The board therefore desire that all the ITOs/IACs should invoke the powers vested in them u/s.139(3) and allot PANs to all the assessees who are enrolled on the registers of the department whether they apply for it or not. This work should be completed by 28th February 1982 in respect of those assessees who are on the register of the Department as on 15-1-82. The board further desire that as this is a continuing process and the work should remain updated, PANs in future should be allotted to all the new assessees within one month of the date of filing the first return or the date on which he is enrolled on the registers either as a result of survey or for any other reason.