Applying for fresh Income Tax Permanent Account Number in New
Series.
In the following circumstances, the assessee should apply for a
fresh Income Tax Permanent Account Number:
Partition of Hindu Undivided Family into one or more new Hindu Undivided family (HUFs)
Coming into being of new Hindu Undivided Family (HUF)
Change of constitution of Partnership firm (entailing change of
partners)
Splitting up or de-merger of an existing company into two or
more companies.
PAN - Income Tax Permanent Account Number: Persons liable to obtain PAN
Procedure for obtaining Income Tax Permanent Account Number (PAN)
Intimation to Assessing officer in case of changes in Income Tax Permanent Account Number (PAN)
When to apply for a fresh Income Tax Permanent Account Number (PAN) in new series