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Permanent Account Number(PAN) in Certificate of Incorporation(CoI) of Companies

Ministry of Corporate Affairs(MCA) Notification dated 25th January, 2017

In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014, namely: -

1. (1) These rules may be called the Companies (Incorporation) Amendment Rules, 2017.
(2)They shall come into force on the 30th day of January, 2017.

2. In the Companies (Incorporation) Rules, 2014 (hereinafter referred to as the principal rules) for rule 18, the following rule shall be substituted, namely:-

“18. The Certificate of Incorporation shall be issued by the Registrar in Form No.INC-11 and the Certificate of Incorporation shall mention permanent account number of the company where if it is issued by the Income-tax Department”.


3. In the principal rules, for Form No.INC-11, the following form shall be substituted, namely:- 

company certificate of incorporation with permanent account number


4. In the principal rules, for form No.INC-32, the following form shall be substituted, namely:-

(form is available in the notification - check MCA site to download)

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