Change in registered office- How to change PAN and AO jurisdiction, Income Tax

[Ramanathan Seshan]

Dear Experts,

I am reaching out to seek your guidance on the process for changing the PAN jurisdiction due to a change in registered office from one state to another. Could you please provide me with information on the forms and proofs that need to be submitted, as well as the appropriate authorities to which these documents should be submitted?

Regards.

S Ram

Posts / Replies

[YAGAY andSUN]

Changing the PAN jurisdiction due to a change in the registered office from one state to another is an important step in ensuring your PAN details are up to date and in compliance with tax authorities. The process involves submitting a request to the Income Tax Department to update the PAN records with the new jurisdiction. Here's a step-by-step guide on how to go about this:

Steps to Change PAN Jurisdiction

1. Determine the Correct Jurisdiction:
   • First, you need to determine the jurisdiction of the Income Tax Officer (ITO) based on the new address of your registered office. The jurisdiction will depend on the area where the new office is located. This can be done by checking the Income Tax Office Jurisdiction Finder available on the official Income Tax website or by contacting the jurisdictional office.
2. Obtain and Fill Out the Form:
   • For changing the jurisdiction, you need to submit Form 49A (for individuals or entities requesting a change or correction of details in PAN) or Form 49AA (for non-individuals like companies). You will need to update the address in the PAN records.
   • If you are seeking to change the PAN jurisdiction specifically, this is not directly possible via the online form for PAN changes. You will need to request the Income Tax Department to process the jurisdiction update by sending the necessary documents and proofs.
   • Forms you will need:
     • Form 49A or Form 49AA (as per your entity type).
     • Address proof for the new registered office.
     • Request letter for jurisdiction change (may be required in some cases).
3. Documents Required:
   • Proof of address for the new registered office. Acceptable documents include:
     • Rental Agreement (if the property is rented).
     • Utility Bill (electricity bill, water bill, etc.) in the name of the company or proprietor, showing the new office address.
     • Property tax receipt or ownership documents (if the property is owned).
     • Certificate of Incorporation (for companies, in case the change of registered office is also part of the corporate restructuring).
   • Board Resolution (for companies) or a partnership deed (for partnerships) indicating the change of the registered office address.
   • Request Letter for PAN jurisdiction change. The letter should clearly state the reason for the request and mention the new address, along with supporting documents.
4. Submit the Application:
   • Online Submission: You can apply for PAN correction, including an address change, through the NSDL website (www.tin-nsdl.com) or the UTIITSL portal (www.utiitsl.com).
     • After filling out the form, you will need to submit the documents required and pay the processing fee.
     • You will have to select the option that indicates a change of address and specify the new jurisdiction if applicable.
   • Offline Submission: In case the online process doesn't directly allow you to update the jurisdiction:
     • Submit a written request to the relevant jurisdictional Assessing Officer (AO) in the new state.
     • Attach a copy of your PAN card, the Board Resolution (for companies), address proof of the new office, and any other documents related to the registered office change.
5. Authority for Submission:
   • The request needs to be submitted to the Assessing Officer (AO) at the new jurisdiction where the new registered office is located.
   • You may need to visit the local Income Tax Office or send the documents by post to the jurisdictional ITO in the new state.
6. Processing Time:
   • It typically takes a few weeks to process the change of jurisdiction request. Once the request is approved, you will be updated with the new jurisdiction details in your PAN record.

Additional Tips:

• Ensure that the new jurisdiction details align with the address recorded in the Income Tax Department database.
• Keep track of your application status through the PAN application portal (NSDL or UTIITSL).
• If the change of jurisdiction is not handled directly via online forms, seeking professional assistance or consulting with a tax expert may help expedite the process.

Summary:

• Forms to Submit: Form 49A (for individuals) or Form 49AA (for companies).
• Documents Required: Address proof, board resolution, proof of the registered office change.
• Submit to: New Assessing Officer (AO) at the new jurisdiction.
• Process Duration: Typically, a few weeks.

If you're facing any difficulty navigating the online portals or need further clarification, consulting a tax professional or CA may streamline the process for you.

[Ramanathan Seshan]

Dear sir,

Thank you very much for the detailed explanation.

Regards,

S Ram

[YAGAY andSUN]

Thanks Sir. :)