General Circular 16/2014, F.No:
01/12/2013 CL-V, dated 10th June, 2014
In continuation
of the General Circular No. 12/2014 dated
22.05.2014 regards the above subject, it is clarified that the provisions
of the said Circular are applicable to a Foreign National who is a
subscriber/promoter at the time of incorporation of the Company.
2. In case the said
subscriber/promoter, does not possess Permanent Account Number (PAN),
he/she shall furnish a declaration in the prescribed proforma, as an
attachment to the Incorporation Form (INC-7).
3. Further, it is clarified that, in case of a Resident Director of the proposed company he/ she shall be required to submit PAN details at the time of incorporation.
4. This issue with
the approval of the Competent Authority.
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