POST LLP registration

A.  Since Income tax act apply as its apply on Firm So in my opinion TAN & PAN should be category under Firm

B. Pls be clear filling under income tax act or under ROC

well the FA 2009 has granted the A Limited Liability Parnership Firm a status equivalent to that of an Partnership Firm(usual ones's with unlimited liability), thus you would be required to file your return as under a"Firm", thus requiring a new PAN for the firm and TAN since the previuos ones would be in the name of the Company. and "Designated Partner" as precribed under hte limited liability act would sign the return.

you can also use the provisions of Income Tax Act fro carrying forward the losses of your company,just in case you have them.