Representative assessee may apply for PAN for non-resident, minor or incapacitated persons, providing details and ID/address proof. Section 160 allows representation through a Representative Assessee for non-residents, minors, persons of unsound mind, deceased persons and wards of court when applying for PAN; the PAN application must include details of both the principal person and the Representative Assessee in the specified item and the Representative Assessee must provide Proof of Identity and Proof of Address.