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of <h1>PAN Applications Require Specific Forms: Use Form 49A or 49AA; Companies Use SPICE-INC-32 as per Section 7.</h1> Application for a Permanent Account Number (PAN) cannot be made on plain paper. It must be submitted using the prescribed forms: Form No. 49A for Indian citizens, companies, and entities incorporated or formed in India, and Form No. 49AA for individuals and entities not being citizens of India or incorporated outside India. For companies not registered under the Companies Act, 2013, the PAN application must be made through SPICE-INC-32, as specified under section 7 of the Act for company incorporation.
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