(1) An employer or a person engaged in any profession, trade calling or employment and liable to pay tax under the Act, shall state the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961 or both, in the application for registration or enrolment, as the case may be, and also submit the proof of the same at the time making the application.

Provided that, where an employer or a person is a Company specified under sub-section (3A) of section 5 of the Act, apply for certificate of registration or enrolment, shall provide the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961 of all the directors and authorized signatory of the Company. However, where the director or the authorized signatory is a foreign national who does not have Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN), then he shall provide his Passport Number and he shall furnish the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) to the registering authority as soon as he obtains it, along with the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) of the Company.

(2) An employer or a person who is holding a certificate of registration or a certificate of enrolment, as the case may be, as on the 1st April 2011, if,‐

(i) he has not obtained the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961, or both, then he shall obtain and furnish the same to the registering authority on or before the 30th November 2012;

(ii) he has not furnished the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961, or both, then he shall furnish the same to the registering authority on or before the 30th November 2012.