PAN issued under the Income Tax Act is mandatory for grant of registration.
a) It is one of the document listed.
b) Yes, but non-resident taxable person may be granted registration on the basis of any other document.
c) No, for persons who are required to deduct tax at source u/s 51 shall have TAN in lieu of PAN.
d) Both (b) and (c)
Aug. 09, 2017