PAN application requirement: must use prescribed form; plain paper not permitted and distinct forms apply by applicant status. Application for PAN cannot be made on plain paper; it must be filed in the prescribed form. Form 49A is required for Indian citizens and entities incorporated or formed in India; Form 49AA is required for non Indian individuals and entities incorporated or formed outside India. A company not yet registered under the Companies Act must apply for PAN using SPICE INC 32 prescribed for incorporation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
PAN application requirement: must use prescribed form; plain paper not permitted and distinct forms apply by applicant status.
Application for PAN cannot be made on plain paper; it must be filed in the prescribed form. Form 49A is required for Indian citizens and entities incorporated or formed in India; Form 49AA is required for non Indian individuals and entities incorporated or formed outside India. A company not yet registered under the Companies Act must apply for PAN using SPICE INC 32 prescribed for incorporation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.