IFHRMS - UPDATE EDUCATIONAL QUALIFICATION
THANK YOU
J.MANIVANNAN BT Asst
GHS NEEDAMANGALAM
THIRUVARUR DIST
How to Activate Your PAN If It Has Been Deactivated
Persons to whom PAN under new series has already been allotted shall not apply for such number again. No person who has already been allotted a PAN under the new series shall apply, obtain or possess another PAN.
Subscribe to updates
As we are aware that, CBDT has notifies Income Tax Rule 114AAA prescribing that permanent account number (PAN) will become inoperative if a person, who has been allotted PAN as on the 1st day of July, 2017 and is required to intimate his Aadhaar number under section 139AA(2), has failed to intimate the same on or before the 31st day of March, 2020. In this article we are covering procedure to reactivate PAN along with format of letter and indemnity bond, etc.
Procedure to Reactivate Your PAN
Page Contents
Procedure to Reactivate Your PAN
Format of Letter To AO
Format of Indemnity Bond
PAN Provisions
Who Shall Get PAN
Facts of PAN
Why Duplicate PAN
Why Fake Pan
Extract of Section 139AA.
What 139AA will do
1. Once, PAN is de-activated by department, income tax e-filing login of assessee also gets blocked
2. To Activate your PAN again do following:
3. Write an Application to your AO (in duplicate) for activation of your PAN. Following documents need to be attached to application:
1. Indemnity Bond in favour of the Income Tax Department.
2. Copy of PAN on which the PAN holder is regularly filing the Income Tax Return.
3. Copy of last 3 years Income Tax Returns filed on the PAN de-activated.
4. Reactivation of PAN is 10-15 days process for Income Tax Department
5. If you have received any notice/intimation from ITD for which an online response needs to be filed but your e-filing login is blocked then you should file that physically to your AO and as your PAN gets activated file that in online mode too.
6. There can be a scenario where you haven’t filed earlier returns then in that case add another declaration in the Indemnity bond explaining the scanerio.
Format of Letter To AO
The Accessing Officer of Income Tax, Dated:********
Ward No. ****
Civic Centre
New Delhi-110002
Sub: Request for Activating PAN Card no. ********** in the Name of Mr. *********
Respected Sir/Madam,
Through this Application, I bring to your notice that PAN CARD No ********** was deactivated and the current status on the Income Tax Department website is also Deactivated as message “Your PAN card is deactivated by department” is being displayed while login. Due to this I am unable to file the Income Tax Return for the Assessment Year 2020-2021.
In this regard I request to you to please look into matter and activate my PAN card so as to enable me for Income Tax Return filling for the AY 2020-2021. The activation will also help me in migration to GST.
For the Purpose of activation of PAN Card, I am enclosing the following documents
1. Photo copy of my PAN CARD
2. Indemnity Bond and
3. Copies of last 3 years ITR filed as enclosure to this application are not available since my Income for last 3 Assessment Year was below taxable limit. In lieu of these documents I have added another declaration in the Indemnity Bond enclosed in this letter vide point A.
Kindly do the needful at the earliest and help me in being compliant with other laws also.
Details in respect of the PAN mentioned in Subject
1. Name in PAN Card: ***************
2. Father’s Name : *************
3. Date of Birth: *************
4. Residential Address : **********************
Yours faithfully,
***************
Format of Indemnity Bond
(Include these 7 Points if You do not have last 3 year ITR Copies)
I,*******************, R/o *****************, do hereby solemnly affirm and declare as under:
1. My PAN is: **********
2. I am regularly assessedin your ward/jurisdiction with PAN: **********.
3. I have only one PAN i.e********** which isused for last many years for the purpose of Income Tax Procedures and Proceedings, if any.
4. I do not have any other PAN with me neither I applied for any other PAN, if any other PAN is allotted in your records, kindly deactivate the same and activate the PAN for which I have submitted the Application.
5. I undertake to indemnify the income Tax Department for any loss that may be caused in the future.
6. Kindly activate my PAN: ****************.
7. I also declare that my income for earlier years for which I didn’t filed my return was below taxable limit. Therefore, I do not have copies of Income Tax Return for last 3 years as aksed by the Income Tax Department.
That the above statements are true to the best of my knowledge and belief.
(Deponent)
VERIFICATION
Verified at New Delhi on this 08th day of February, 2020, that above contents are true and correct to the best of my knowledge and belief. No part of it is false and nothing material has been concealed therefrom.
(Deponent)
PAN Provisions
Who Shall Get PAN
Person if his total income > maximum amount which is not chargeable to income-tax
Person, if total income of any other person in respect of which he is assessable > maximum amount which is not chargeable to income-tax
Person carrying on any business or profession whose sales/turnover/gross receipts are or is likely to exceed Rs. 5 lakh
Person who is required to furnish a return u/s 139(4A)
Class of person that CG notifies by whom tax is payable under this Act or any other law e.g. GST Law
Other persons notified by CG
Person applying voluntarily
Facts of PAN
Persons to whom PAN under new series has already been allotted shall not apply for such number again. No person who has already been allotted a PAN under the new series shall apply, obtain or possess another PAN.
Person Possessing a duplicate PAN card is offence in the eyes of law and invites invokes a penalty of Rs 10,000.
Government recently deleted approx. 11.56 lacs duplicate PANs
Major Problems are duplicate PAN (person having more than one PAN) and Fake Pan (Person do not exist for such PAN)
Why Duplicate PAN
1. People who lost their PAN cards simply apply for fresh ones without going for filing FIR and Reprint of existing PAN
2. Person who did not received original PAN due to courier agency failure , impatiently applied a fresh one.
3. Personal Vendetta
Why Fake Pan
Though having least chances of having it but still tax evasion is the main reason for same
Government Remedial Actions
Extract of Section 139AA.
Quoting of Aadhaar number.
“139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
(i) in the application form for allotment of permanent account number;
(ii) in the return of income:
Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him.
(2) Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be 32[made inoperative after the date so notified in such manner as may be prescribed].
(3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette.
Explanation.—For the purposes of this section, the expressions—
(i) “Aadhaar number”, “Enrolment” and “resident” shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(ii) “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.”
What 139AA will do
1. Weed out Duplicate and Fake PAN in circulation.
Cancellation or Deactivation of Duplicate PAN
1. As per recent media reports, Government recently deactivated approx. 11.56 lacs duplicate PANs.
2. You can use above procedure to activate your PAN Again
Replaced with Amendments
Tonnage Tax Scheme - A simplified approach | Sec 115V to Sec 115VZC » « TDS: Some Practical and Procedural Issues
Persons to whom PAN under new series has already been allotted shall not apply for such number again. No person who has already been allotted a PAN under the new series shall apply, obtain or possess another PAN.
Subscribe to updates
As we are aware that, CBDT has notifies Income Tax Rule 114AAA prescribing that permanent account number (PAN) will become inoperative if a person, who has been allotted PAN as on the 1st day of July, 2017 and is required to intimate his Aadhaar number under section 139AA(2), has failed to intimate the same on or before the 31st day of March, 2020. In this article we are covering procedure to reactivate PAN along with format of letter and indemnity bond, etc.
Procedure to Reactivate Your PAN
Page Contents
Procedure to Reactivate Your PAN
Format of Letter To AO
Format of Indemnity Bond
PAN Provisions
Who Shall Get PAN
Facts of PAN
Why Duplicate PAN
Why Fake Pan
Extract of Section 139AA.
What 139AA will do
1. Once, PAN is de-activated by department, income tax e-filing login of assessee also gets blocked
2. To Activate your PAN again do following:
3. Write an Application to your AO (in duplicate) for activation of your PAN. Following documents need to be attached to application:
1. Indemnity Bond in favour of the Income Tax Department.
2. Copy of PAN on which the PAN holder is regularly filing the Income Tax Return.
3. Copy of last 3 years Income Tax Returns filed on the PAN de-activated.
4. Reactivation of PAN is 10-15 days process for Income Tax Department
5. If you have received any notice/intimation from ITD for which an online response needs to be filed but your e-filing login is blocked then you should file that physically to your AO and as your PAN gets activated file that in online mode too.
6. There can be a scenario where you haven’t filed earlier returns then in that case add another declaration in the Indemnity bond explaining the scanerio.
Format of Letter To AO
The Accessing Officer of Income Tax, Dated:********
Ward No. ****
Civic Centre
New Delhi-110002
Sub: Request for Activating PAN Card no. ********** in the Name of Mr. *********
Respected Sir/Madam,
Through this Application, I bring to your notice that PAN CARD No ********** was deactivated and the current status on the Income Tax Department website is also Deactivated as message “Your PAN card is deactivated by department” is being displayed while login. Due to this I am unable to file the Income Tax Return for the Assessment Year 2020-2021.
In this regard I request to you to please look into matter and activate my PAN card so as to enable me for Income Tax Return filling for the AY 2020-2021. The activation will also help me in migration to GST.
For the Purpose of activation of PAN Card, I am enclosing the following documents
1. Photo copy of my PAN CARD
2. Indemnity Bond and
3. Copies of last 3 years ITR filed as enclosure to this application are not available since my Income for last 3 Assessment Year was below taxable limit. In lieu of these documents I have added another declaration in the Indemnity Bond enclosed in this letter vide point A.
Kindly do the needful at the earliest and help me in being compliant with other laws also.
Details in respect of the PAN mentioned in Subject
1. Name in PAN Card: ***************
2. Father’s Name : *************
3. Date of Birth: *************
4. Residential Address : **********************
Yours faithfully,
***************
Format of Indemnity Bond
(Include these 7 Points if You do not have last 3 year ITR Copies)
I,*******************, R/o *****************, do hereby solemnly affirm and declare as under:
1. My PAN is: **********
2. I am regularly assessedin your ward/jurisdiction with PAN: **********.
3. I have only one PAN i.e********** which isused for last many years for the purpose of Income Tax Procedures and Proceedings, if any.
4. I do not have any other PAN with me neither I applied for any other PAN, if any other PAN is allotted in your records, kindly deactivate the same and activate the PAN for which I have submitted the Application.
5. I undertake to indemnify the income Tax Department for any loss that may be caused in the future.
6. Kindly activate my PAN: ****************.
7. I also declare that my income for earlier years for which I didn’t filed my return was below taxable limit. Therefore, I do not have copies of Income Tax Return for last 3 years as aksed by the Income Tax Department.
That the above statements are true to the best of my knowledge and belief.
(Deponent)
VERIFICATION
Verified at New Delhi on this 08th day of February, 2020, that above contents are true and correct to the best of my knowledge and belief. No part of it is false and nothing material has been concealed therefrom.
(Deponent)
PAN Provisions
Who Shall Get PAN
Person if his total income > maximum amount which is not chargeable to income-tax
Person, if total income of any other person in respect of which he is assessable > maximum amount which is not chargeable to income-tax
Person carrying on any business or profession whose sales/turnover/gross receipts are or is likely to exceed Rs. 5 lakh
Person who is required to furnish a return u/s 139(4A)
Class of person that CG notifies by whom tax is payable under this Act or any other law e.g. GST Law
Other persons notified by CG
Person applying voluntarily
Facts of PAN
Persons to whom PAN under new series has already been allotted shall not apply for such number again. No person who has already been allotted a PAN under the new series shall apply, obtain or possess another PAN.
Person Possessing a duplicate PAN card is offence in the eyes of law and invites invokes a penalty of Rs 10,000.
Government recently deleted approx. 11.56 lacs duplicate PANs
Major Problems are duplicate PAN (person having more than one PAN) and Fake Pan (Person do not exist for such PAN)
Why Duplicate PAN
1. People who lost their PAN cards simply apply for fresh ones without going for filing FIR and Reprint of existing PAN
2. Person who did not received original PAN due to courier agency failure , impatiently applied a fresh one.
3. Personal Vendetta
Why Fake Pan
Though having least chances of having it but still tax evasion is the main reason for same
Government Remedial Actions
Extract of Section 139AA.
Quoting of Aadhaar number.
“139AA. (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number—
(i) in the application form for allotment of permanent account number;
(ii) in the return of income:
Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him.
(2) Every person who has been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to such authority in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette:
Provided that in case of failure to intimate the Aadhaar number, the permanent account number allotted to the person shall be 32[made inoperative after the date so notified in such manner as may be prescribed].
(3) The provisions of this section shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the Central Government in this behalf, in the Official Gazette.
Explanation.—For the purposes of this section, the expressions—
(i) “Aadhaar number”, “Enrolment” and “resident” shall have the same meanings respectively assigned to them in clauses (a), (m) and (v) of section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(ii) “Enrolment ID” means a 28 digit Enrolment Identification Number issued to a resident at the time of enrolment.”
What 139AA will do
1. Weed out Duplicate and Fake PAN in circulation.
Cancellation or Deactivation of Duplicate PAN
1. As per recent media reports, Government recently deactivated approx. 11.56 lacs duplicate PANs.
2. You can use above procedure to activate your PAN Again
Replaced with Amendments
Tonnage Tax Scheme - A simplified approach | Sec 115V to Sec 115VZC » « TDS: Some Practical and Procedural Issues
வருமானவரி சான்றிதழ் மற்றும் ஒருங்கிணைந்த படிவம்
Click to download consideration copy
Click to download certificate and letter to download
Click to download certificate and letter to download
Kindly edit unwanted words in this item
ஆதார் உடன் இணைக்கப்படாவிட்டால் மார்ச் 31 க்குப் பிறகு பான் கார்டு செயல் இழக்கும் என தகவல் வெளியாகியுள்ளது.
2020 மார்ச் 31 க்குள் ஆதார் உடன் இணைக்கப்படாவிட்டால் நிரந்தர கணக்கு எண் (பான் கார்டு ) செயல் இழக்கும் என்று வருமான வரித்துறை தெரிவித்துள்ளது. பான் கார்டு மற்றும் ஆதார் இணைப்பதற்கான காலக்கெடு பல முறை நீட்டிக்கப்பட்டது மற்றும் தற்போதைய காலக்கெடு மார்ச் மாதத்துடன் முடிவடைகிறது.
பான்-ஆதார் எவ்வாறு இணைக்க முடியும்:
- முதலில், நீங்கள் வருமான வரி மின் வலைத்தளத்திற்குச் சென்று www.incometaxindiaefiling.gov.in ஐக் கிளிக் செய்ய வேண்டும்.
- கிளிக் செய்த பிறகு, பக்கத்தில் சிவப்பு நிற கிளிக் பட்டன் இருக்கும்.
இதில் "இணைப்பு ஆதார்" எழுதப்பட்டிருக்கும்.
- ஏற்கனவே உங்களுக்கு கணக்கு இல்லையென்றால், நீங்கள் முதலில் பதிவு செய்ய வேண்டும். பதிவு செய்த பிறகு, உங்களுக்கு முன்னால் புதிய பக்கம் திறக்கும்.
- உள்நுழைய விவரங்களை இட்ட பிறகு, ஆதார் அட்டையை இணைக்கும் பக்கம் திறக்கும்.
- பக்கம் திறந்த பிறகு, கொடுக்கப்பட்ட பிரிவில் நீங்கள் ஆதார் எண் மற்றும் கேப்ட்சா குறியீட்டை நிரப்ப வேண்டும்.
- அதை நிரப்பிய பின், உங்கள் பான் எண் மற்றும் ஆதார் எண் இணைக்கப்படும்.
எஸ்எம்எஸ் வழியாகவும் இணைக்க முடியும்:
இணையதளத்தில் ஆதார் மற்றும் பான் இணைப்பதில் உங்களுக்கு ஏதேனும் சிக்கல் இருந்தால், கவலைப்பட தேவையில்லை. உங்கள் மொபைலில் இருந்து ஒரு எஸ்எம்எஸ் மூலமாகவும் இதைச் செய்யலாம். வருமான வரித் துறையின் கூற்றுப்படி, 567678 அல்லது 56161 என்ற எண்ணுக்கு எஸ்எம்எஸ் (SMS) அனுப்புவதன் மூலம், பான் மற்றும் ஆதார் எண் இணைக்கப்படும்.
2020 மார்ச் 31 க்குள் ஆதார் உடன் இணைக்கப்படாவிட்டால் நிரந்தர கணக்கு எண் (பான் கார்டு ) செயல் இழக்கும் என்று வருமான வரித்துறை தெரிவித்துள்ளது. பான் கார்டு மற்றும் ஆதார் இணைப்பதற்கான காலக்கெடு பல முறை நீட்டிக்கப்பட்டது மற்றும் தற்போதைய காலக்கெடு மார்ச் மாதத்துடன் முடிவடைகிறது.
பான்-ஆதார் எவ்வாறு இணைக்க முடியும்:
- முதலில், நீங்கள் வருமான வரி மின் வலைத்தளத்திற்குச் சென்று www.incometaxindiaefiling.gov.in ஐக் கிளிக் செய்ய வேண்டும்.
- கிளிக் செய்த பிறகு, பக்கத்தில் சிவப்பு நிற கிளிக் பட்டன் இருக்கும்.
இதில் "இணைப்பு ஆதார்" எழுதப்பட்டிருக்கும்.
- ஏற்கனவே உங்களுக்கு கணக்கு இல்லையென்றால், நீங்கள் முதலில் பதிவு செய்ய வேண்டும். பதிவு செய்த பிறகு, உங்களுக்கு முன்னால் புதிய பக்கம் திறக்கும்.
- உள்நுழைய விவரங்களை இட்ட பிறகு, ஆதார் அட்டையை இணைக்கும் பக்கம் திறக்கும்.
- பக்கம் திறந்த பிறகு, கொடுக்கப்பட்ட பிரிவில் நீங்கள் ஆதார் எண் மற்றும் கேப்ட்சா குறியீட்டை நிரப்ப வேண்டும்.
- அதை நிரப்பிய பின், உங்கள் பான் எண் மற்றும் ஆதார் எண் இணைக்கப்படும்.
எஸ்எம்எஸ் வழியாகவும் இணைக்க முடியும்:
இணையதளத்தில் ஆதார் மற்றும் பான் இணைப்பதில் உங்களுக்கு ஏதேனும் சிக்கல் இருந்தால், கவலைப்பட தேவையில்லை. உங்கள் மொபைலில் இருந்து ஒரு எஸ்எம்எஸ் மூலமாகவும் இதைச் செய்யலாம். வருமான வரித் துறையின் கூற்றுப்படி, 567678 அல்லது 56161 என்ற எண்ணுக்கு எஸ்எம்எஸ் (SMS) அனுப்புவதன் மூலம், பான் மற்றும் ஆதார் எண் இணைக்கப்படும்.
Pan card இலவசம் ??!!!
Instant PAN allotment in near to real time is available at free of cost. Individuals (other than minors) with a valid Aadhaar number (with updated Mobile number) can avail the PAN allotment facility.
வருமான வரி படிவம் பிரதியை மும் மற்றும் அதன் இணைப்புக் அணைத்துப் கருவுலதுறைக்கு சமர்ப்பிக்க வேண்டுமா?
சார்ந்த சம்பளம் வழங்கும் அலுவலர் சான்று மட்டும் இணைத்தால் போதுமானது என்று தெரியவருகிறது
INCOME TAX BANK CHALLAN FOR TAN AND PAN PAY IN BANK ONLY AND ALSO ONLINE PAYMENT LINK
ஆசிரியர் வருமான வரி இணையத்தளம்
9629803339
விளம்பரங்கள்
உடல்நலம் மற்றும் அனைத்து நலன் சார்ந்த AMWAY ITEMS
JOIN U get buy yours self
Subscribe to:
Comments (Atom)
-
1. INCOME TAX SOFTWARE VR 13 4-2-26 TAMILNADU GOVERNMENT STAFF USE 1 a. POLICE DEPARTMENT INCOME TAX SOFTWARE 11-02-2025 2 ONLINE INC... -
Ifhrms web site login *Method to download CPS Accounts Statement through Initiator login:* Login to IFHRMS --> eServices --...
-
அரசு ஊழியர் மற்றும் ஆசிரியர்கள் பங்களிப்பு ஓய்வூதிய திட்டத்தின் படி செலுத்தப்பட்ட தொகை காண கணக்குத் தாள் வெளியீடு 26.5.2023 CLICK TO LOGIN A...
