Process to change constitution of your entity i.e. Artificial Juridical Person (AJP) to a Firm (Partnership/LLP) on a PAN card

 

To change the constitution of your entity from an Artificial Juridical Person (AJP) to a Firm (Partnership/LLP) on a PAN card, you must apply for a new PAN card. Since a firm is a completely separate legal and tax entity, it requires a new 10-digit Permanent Account Number (PAN).

Here is the step-by-step process:

Step 1: Apply for a New PAN for the Firm

Because the entity type is changing, you cannot simply update the existing AJP PAN. You must apply for a new PAN for the Firm via an authorized portal: 

• Visit the Protean PAN Website (formerly NSDL) or the UTIITSL Portal.
• Select the category for application as Firm / Limited Liability Partnership (LLP).
• Fill in the necessary details (such as the name of the firm, date of incorporation/partnership, and office address) exactly as they appear on your legal documents.
• Pay the processing fee online. 

Step 2: Gather Required Supporting Documents

Along with the physical acknowledgment of your online application, you must submit documents verifying the Firm's formation: 

• For Partnership Firms: Copy of the Partnership Deed and the Certificate of Registration (if registered with the Registrar of Firms).
• For LLPs: Certificate of Incorporation issued by the Ministry of Corporate Affairs (MCA).
• Office Address Proof: Utility bills (electricity, telephone), rental/lease agreement, or No Objection Certificate (NOC) from the property owner. 

Step 3: Submit and Track Application

• Digitally: If you have a Digital Signature Certificate (DSC), you can submit the application online without mailing physical documents.
• Physically: Print the generated acknowledgment form, attach the documents, sign with the firm’s stamp, and mail it to Protean or UTIITSL within 15 days.
• Use the Protean Track PAN Status Page or UTIITSL tracker to follow the delivery of the new PAN card. 

Step 4: Surrender the Old AJP PAN

Once the new PAN for the Firm is issued, you must surrender the old PAN card that was registered under the Artificial Juridical Person category. You can do this by writing a formal letter to your jurisdictional Assessing Officer (AO) at the local Income Tax Ward, requesting the surrender/cancellation of the old AJP PAN and citing the new Firm PAN. [1, 2, 3, 5]