(1) An application for a certificate of enrolment under sub-section (2) [1][or sub-section (2A) of section 5 shall be made in Form II. An applicant having more than one place of work in the State of Maharashtra, whether within the jurisdiction of the prescribed authority or outside such jurisdiction, shall be granted only one certificate of enrolment.
(2) Where an applicant has more than one place of work within the State of Maharashtra, he shall make a single application in respect of all such places, name in such application one of such places as the principal place of work for the purposes of these rules and submit such application to the prescribed authority in whose jurisdiction the said principal of work is situated.
(3) On receipt of an application in Form II, the prescribed authority may call upon the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by him according to Schedule I to the Act.
(4) After considering the application and such additional information or evidence as may be furnished, the prescribed authority shall grant a certificate of enrolment in Form II-A.
(5) Where the applicant has more than one place of work in the State, as many copies of the certificate shall be issued to him as there are additional places of work, in respect of the places of work other than the principal place of work.
--------------------------------- [1][4A. Providing Permanent Account Number or Tax Deduction and Collection Account Number.—
(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.
[2][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 https://mahagst.gov.in/en/grant-certificate-registration-1#_ednref1 https://mahagst.gov.in/en/grant-certificate-enrollment#_edn1 https://mahagst.gov.in/en/providing-permanent-account-number-or-tax-deduction-and-collection-account-no#_edn1 https://mahagst.gov.in/en/providing-permanent-account-number-or-tax-deduction-and-collection-account-no#_edn2 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.]
--------------------------------- [1] Rule 4A inserted by GN No PFT-102/CR-60/Taxation-3, dated 19.10.2012.
[2] This Proviso was inserted by GN No.PFT-1221/C.R. 3/Taxation-3, dated
12.02.2021.