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PAN is an all India, unique ten-digit alphanumeric number, issued in the form of a laminated card by the Income Tax Department. It does not change with changes in address or place where you are being assessed. For obtaining PAN related information the Income Tax department has authorized :- (i) UTI Technology Services Ltd (UTITSL) to set up and manage IT PAN Service Centers in all those cities or towns where there is an Income Tax office and (ii) National Securities Depository Limited (NSDL) to dispense PAN services from Tax Information Network (TIN) Facilitation Centers. For further information, please visit http://www.incometaxindia.gov.in/Pages/pan.aspx

French companies and individuals who are applying online for a Permanent Account Number (PAN) are requested to refer to the two following links in French :

FAQ's on PAN

Double Taxation Relief- Double Taxation means taxation of the same income of a person in more than one country. This results due to countries following different rules for income taxation. There are two main rules of income taxation i.e. (a) Source of income rule and (b) residence rule. In India, the liability under the Income Tax Act arises on the basis of the residential status of the assesse during the previous year. In case the assesse is resident in India, he also has to pay tax on the income, which accrues or arises outside India, and also received outside India. The position in many other countries being also broadly similar, it frequently happens that a person may be found to be a resident in more than one country or that the same item of his income may be treated as accruing, arising or received in more than one country with the result that the same item becomes liable to tax in more than one country. Relief against such hardship can be provided mainly in two ways: (a) Bilateral relief, (b) Unilateral relief.

For more information, visit the following tax related ressources:

 

International Taxation

Other resources for DTAA-

DTAA Comprehensive Agreements - (With respect to taxes on income)

DTAA Limited Agreements – With respect to income of airlines/ merchant shipping

Limited Multilateral Agreement

DTAA Other Agreements/Double Taxation Relief Rules

Specified Associations Agreement

Tax Information Exchange Agreement (TIEA)

Other useful Tax related resources-

eBiz Portal

Custom and Excise Duties

Online services for Indirect Taxes

Goods and Services Tax