PAN or Aadhaar declaration required for section 230(1A) filings; alternatives allowed if not chargeable to tax. Form No. 30C under section 230(1A) requires personal and contact details, nature of business, purpose and period of visit outside India, passport particulars, and either the Permanent Account Number or Aadhaar Number. If no PAN/Aadhaar is allotted or the applicant's total income is not chargeable to tax or they are not required to obtain PAN/Aadhaar, the annexure provides a certificate template for such declarations, followed by verification and signature by the applicant.