Govt proposes changes in I-T Rules for PAN application to suit single parent
01 September 2018
The government has proposed amendments to the Income Tax Rules to allow a person to use his or her mother’s name in place of father, in cases where the mother is the single parent, for applying for a permanent account number (PAN).
This removes the anomaly, especially in cases of adopted children brought up by a single mother. At present, furnishing of father’s name is mandatory for the allotment of PAN.
It is proposed to amend the I-T Rules so as to provide that furnishing of father’s name shall not be mandatory for a person whose mother is the single parent. Besides this, it is also proposed to amend the I-T Rules for specifying the time-line for making an application for allotment of PAN by certain persons and issuance of PAN.
The changes will be made in Rule 114 of the Income-tax Rules, 1962, which inter alia provides for the manner in which an application for allotment of a permanent account number (PAN) shall be made in Form No.49A and Form No.49AA (PAN application Forms), as per an official release.
Accordingly, a draft notification proposing amendments in Form 49A, Form 49AA and Rule 114 of the IT Rules has been uploaded on the website of the Income Tax Department for comments by stakeholders and the general public.
The comments and suggestions on the draft notification may be sent by 17 September 2018 electronically at the email address firstname.lastname@example.org, the release said.