Transfer of PANs Of Non-Resident Assessees

LETTER [F.NO. ADDL. DIT/INTL. TAXATION/2012-13], DATED 19-9-2012

Jurisdiction over non-resident assessee lies with the AOs under administrative control of DGIT (Intl. Tax). It has been observed by DGIT (Intl. Tax.) that PAN of many non-resident assessees are lying with the AOs who do not have jurisdiction over them.

2. PAN not lying in correct jurisdiction poses many operational and administrative difficulties, e.g. in some cases where AAR report is required to be sent and if, PAN is not in correct jurisdiction, the situation often leads on to incorrect and erroneous report. Similarly AO cannot view the e-filed returns of an assessee if

the PAN is not with them. As a result they cannot examine their returns for selection of scrutiny, survey, TDS monitoring, grievances handling etc.

3. Accordingly, a list of all such PANs where the return of income was e-filed for AY 2011-12 and lying with AOs who do not have jurisdiction over non-resident assessee has been obtained from O/o DGIT System. The total of such PANs are 64697. RCC wise breakup of such PANs is attached as per Annexure – A and ‘RCC wise and Formwise breakup’ is attached as per Annexure – B.

4. The breakup of these PANs as per return form filled is as under:

DISTRIBUTION OF PAN AS PER FORMS OF RETURNS OF INCOME
FORM_NAME	Total of PAN
ITR-1	30042
ITR-2	23876
ITR-3	1944
ITR-4	5670
ITR-4S	674
ITR-5	965
ITR-6	1391
Total	64697

5. I am directed by Hon’ble Chairman, CBDT to inform all concerned CCsIT/DGsIT regarding the pendency of such PANs in their charge and request them to transfer such PANs by 24.09.2012 afternoon or else automatic transfer will be resorted to in a week’s time.

6. Please take this matter on priority.

ANNEXURE - A

RCC wise breakup of PANs lying in domestic jurisdiction

S. No.	RCC	CCA	No. of PANs
1	Agra	UP(W)	324
2	Ahmedabad	Ahmedabad	2651
3	Allahabad	UP(E)	217
4	Amritsar	NWR	399
5	Bangalore	Bangalore	6583
6	Baroda	Ahmedabad	1469
7	Bhopal	Bhopal	1257
8	Bhubaneshwar	Bhubaneshwar	217
9	Chennai	Chennai	4132
10	Coimbotore	Chennai	602
11	Delhi	Delhi	6977
12	Hyderabad	Hyderabad	2781
13	Jabalpur	Jabalpur	417
14	Jaipur	Jaipur	1102
15	Jalandhar	NWR	928
16	Jodhpur	Jaipur	846
17	Kanpur	Kanpur	206
18	Kochi	Kochi	1482
19	Kolhapur	Pune	191
20	Kolkata	Kolkata	2299
21	Lucknow	UP(E)	563
22	Madurai	Chennai	389
23	Meerut	UP(W)	1336
24	Mumbai	Mumbai	14480
25	Nagpur	Nagpur	471
26	Nashik	Pune	357
27	Patiala	NWR	1146
28	Patna	Patna	236
29	Pune	Pune	4647
30	Rajkot	Ahmedabad	924
31	Ranchi	Patna	391
32	Rohtak	NWR	1769
33	Shillong	NER	144
34	Surat	Ahmedabad	1436
35	Trivandrum	Kochi	785
36	Vizag	Hyderabad	410
		Total	64697

ANNEXURE - B

RCC wise and Form wise Breakup

RCC	Total Of ID	ITR-1	ITR-2	ITR-3	ITR-4	ITR-4S	ITR-5	ITR-6
AGR	324	168	82	4	47	4	16	3
AHM	2651	860	1191	128	329	30	83	30
ALD	217	97	42	5	42	13	16	2
AMR	399	200	90	18	49	11	28	3
BBN	217	136	52	2	23	2	1	1
BLR	6583	4116	1971	87	308	14	8	79
BOM	14480	5369	6655	545	1069	35	224	583
BPL	1257	581	399	33	176	25	27	16
BRD	1469	631	514	141	140	20	14	9
CAL	2299	960	999	51	171	45	38	35
CHN	1482	679	485	118	179	11	4	6
CMB	602	250	230	25	73	8	15	1
DEL	6977	3417	2495	127	545	73	60	260
HYD	2781	1485	1017	70	160	10	20	19
JBP	415	211	73	7	69	26	23	6
JDH	846	450	163	9	128	68	24	4
JLD	928	438	239	57	123	25	38	8
JPR	1102	607	256	49	125	25	17	23
KLP	191	73	58	6	32	11	8	3
KNP	206	124	50	1	22	3	1	5
LKN	563	298	155	9	72	10	17	2
MDS	4132	2044	1629	68	316	12	22	41
MRI	389	152	151	18	61	1	4	2
MRT	1336	866	317	14	97	20	16	6
NGP	471	192	145	7	90	16	16	5
NSK	357	120	154	3	41	8	10	21
PNE	4647	2039	1971	87	355	20	39	136
PTL	1146	653	319	23	100	20	23	8
PTN	236	108	85	5	29	2	5	2
RCH	391	235	114	5	30	6	1
RKT	924	211	425	90	124	19	44	11
RTK	1769	1098	398	19	139	34	33	48
SHL	144	70	32	2	24	5	4	7
SRT	1436	466	555	74	240	39	58	4
TVD	785	448	218	24	89	2	2	2
VPN	410	190	147	13	53	1	6