Manual Filing of Declaration under IDS 2016 without PAN: CBDT Clarification

CBDT Clarification / Instructions on Process for Manual Filing of Declaration under IDS 2016 where the declarants has no PAN

The CBDT has clarified that where a declarant is not having PAN can file manual declaration under IDS 2016, subject to quoting Acknowledgement number of PAN Application, as under:

CBDT Instruction No. 10 of 2016 dt. 28 Sept. 2016 F.No.142/8/2016-TPL

1. The Income Declaration Scheme, 2016 (the Scheme) has come into effect from 1st June, 2016 and is open for declarations upto 30.09.2016. During the video conference held on 24.09.2016, concern was raised by field authorities that there can be few cases where the assessees may not have PAN but would like to file declaration under the Scheme towards the date of closure of the Scheme. In such cases, the assessee may not get PAN by the date of closure of the Scheme i.e. 30.09.2016.

2. The issue has been examined. It has been decided that in such cases a declaration under the Scheme can be filed manually before the jurisdictional Pr.Commissioner/Commissioner by quoting the date and acknowledgment number of PAN application form. The Pr.Commissioners/Commissioners are directed to accept such declarations.

3. However, the jurisdictional Pr.Commissioner/Commissioner shall issue Form-2 only after the allotment of PAN to the declarant. The time limit provided for issuance of Form-2 under sub-rule (3) of rule 4 of the Income Declaration Scheme Rules, 2016 in such cases shall apply from the date on which PAN has been allotted to the declarant. In case, PAN allotment could not be made due to noncompliance/non-furnishing of documents by the declarant, the declaration shall be treated as invalid.

To view or download pdf copy of the said Instructions issued by CBDT, please refer below:

CBDT Instruction No. 10 of 2016 dt. 28 Sept. 2016

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