Transfer of PANs of Non-Resident Assessees

By Vijay Kumar

JURISDICTION over non-resident assessee lies with the AOs under administrative control of DGIT (Intl. Tax). It has been observed by DGIT (Intl. Tax.) that PAN of many non-resident assessees are lying with the AOs who do not have jurisdiction over them.

PAN not lying in correct jurisdiction poses many operational and administrative difficulties, e.g. in some cases where AAR report is required to be sent and if, PAN is not in correct jurisdiction, the situation often leads on to incorrect and erroneous report. Similarly, AO cannot view the e-filed returns of an assessee if the PAN is not with them. As a result they cannot examine their returns for selection of scrutiny, survey, TDS monitoring, grievances handling etc.

CBDT Chairman has directed that all such PANs should be transferred by 24.09.2012.

F.No. Addl. DIT/ Intl. Taxation/2012-13; Dated: September 19, 2012