PAN is to be obtained by following persons:
Every person if his total income or the total income of any other person in respect of which he is assessable during the previous year exceeds the maximum amount which is not chargeable to tax.
A charitable trust who is required to furnish return under Section 139(4A)
Every person who is carrying on any business or profession whose total sale, turnover, or gross receipts are or is likely to exceed five lakh rupees in any previous year
Every importer/exporter who is required to obtain Import Export code
Every person who is entitled to receive any sum/income after deduction of tax at source
Any person who is liable to pay excise duty or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and an authorized agent of such person
Persons who issue invoices under Rule 57AE requiring registration under Central Excise Rules, 1944
A person who is liable to pay the service tax and his agent
Persons registered under the Central Sales Tax Act or the general sales tax law of the relevant state or union territory
Every person who intends to enter into specified financial transactions in which quoting of PAN is mandatory
A person not covered in any of the above can voluntarily apply for PAN.
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