TaxTMI 
TaxTMI 
Dear members,
What PAN or person type I have to be considered for filing the form 61A for issue of shares by foreign company under rule 114E of the income tax rules ? (Reporting entity in this case is a Foreign company)
PAN to be Mentioned in form 61A in case of foreign company
30 Jan 2019 
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PAN mention requirement in reporting form: classifying person type for foreign company issuing shares under reporting rules.
Whether a permanent account number (PAN) must be furnished in the reporting return arises where a foreign company issues shares and is the reporting entity; the operative question is the PAN requirement and the appropriate person type classification to be used in the reporting form when the obligor is a nonresident corporate entity issuing equity. (AI Summary)
Whether a permanent account number (PAN) must be furnished in the reporting return arises where a foreign company issues shares and is the reporting entity; the operative question is the PAN requirement and the appropriate person type classification to be used in the reporting form when the obligor is a nonresident corporate entity issuing equity. (AI Summary)