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

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.