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of <h1>Form 49AA Updated: New PAN Application Process for Foreign Individuals and Entities Under Rule 114 of Income Tax Regulations.</h1> The application process for obtaining a Permanent Account Number (PAN) for individuals who are not citizens of India, as well as entities incorporated or formed outside India. It refers to Form 49AA, which has been updated through notifications in 2014 and 2018. The form is applicable under Rule 114 of the Income Tax regulations and is designed to facilitate tax identification for foreign individuals and entities engaged in financial transactions within India.
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