Permanent Account Number applications follow prescribed forms, documentary proof, Aadhaar intimation rules, and secure verification procedures.

Application for allotment of a Permanent Account Number must be made in the prescribed forms or, where notified, through a common application form, with Aadhaar-based application permitted for a person not already allotted PAN. The rule prescribes the authority to whom the application is to be made, time limits for different categories of applicants, and detailed documentary requirements for Indian citizens, minors, non-individual entities, non-citizens and foreign entities. It also provides for Aadhaar intimation, a fee for delayed intimation, and procedural standards for secure transmission, verification, authentication and issue of PAN.

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