It is required compulsory in following 3 cases

  1. Total Income >Basic Exemption Limit
  2. If turnover exceeds 5 lacs in previous year
  3. Person who is required to file ITR under Section 139(4A) (Return for Charitable trust and Institutions)

Central Government may also specify class of person or cases who shall apply for PAN

 

 

  1. Income Tax
  2. Return of Income
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.