Non Pan Holders can also file income declaration under Income tax declaration scheme 2016.

Non Pan holder can manually filed the declaration by quoting the date and acknowledgement Number of PAN application form before the jurisdictional Pr.Commissioner/Commissioner.

The due date of income tax declaration scheme is 30^th September 2016. The concern has come into notice of CBDT that there can be a few cases where the assesse may not have PAN but would like to file declaration under the Scheme towards the date of closure of the Scheme. In such cases it is not possible for the assesse to get the PAN before 30^th September 2016.

Therefore it has been decided by the CBDT that such assesse can manually filed the income declaration by quoting the date and acknowledgement Number of PAN application form before the jurisdictional Pr.Commissioner/Commissioner.

However the commissioner will issue FORM-2 only after the allotment of PAN to the declarant. The limit under Income tax declaration scheme 2016, for issuance of FORM-2 under such case, will be calculated from the date of allotment of PAN number to the assesse. In case PAN number not allotted to the assesse due to non-compliance/non furnishing of documents , then the declaration shall be treated as invalid.

(Instruction No.10, dated 28^th September 2016)