02 March 2012
Dear sir, I would like to know that, in case of a partnership firm having different addresses for Head office and Branch office in the partnership deed. Whether the PAN of firm can be received at branch office address instead of Head office address. Please advice me.
02 March 2012
The address of the firm at the IT database should be the address as mentioned in the partnership deed. Normally it will be head-office of the firm. Now, if you intend to receive the card at branch office, it means that you will be assessed at the place at which branch office situated. If a PAN was already issued at Head-office address, you have to apply for change of address which results in transfer of your ITO.
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