PAN application (Form 49AA) for non resident individuals and foreign entities requires POI/POA, AO code, signatures and KYC. Form 49AA (Rule 114) is the application mechanism for allotment of PAN to non citizen individuals and foreign entities, requiring full expanded name, date of birth or incorporation, parental details for individuals, complete addresses, AO code, status/registration number, source of income and KYC for certain foreign investors. Mandatory certified Proof of Identity and Proof of Address documents must accompany the application per Rule 114; individuals must affix photographs with signature/thumb impression, and applications must be signed by the applicant or authorised signatory. Fees, acknowledgement tracking, attestation and penalty for multiple PANs are specified.