Pan card issue

No.

Owner's PAN card will be treated  as firm's PAN card in case of proepritorship and all dealings and registration will only be done through owner's PAN CARD.

Regards,

Abhi

Proprietor PAN card itself is the PAN card of proprietary firm.

No, if it is a sole propritership than there is no need of separate PAN card for propritery. PAN card of the owner is enough for all registrations.

proprietary business is not a separate assessee under the Income Tax Act. As per the IT Act under the definition of Assessee only individual comes and not Proprietary concern.There is no personal PAN as such for the proprietary concern. The person must obtained PAN in his 'individual' status. You should file the return of income in the status of 'individual' only by using owners PAN......thus the PAN of proprietor will be consider as PAN of Proprietor's firm.....