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of <h1>India's Finance Ministry Updates PAN Application Forms 49A & 49AA for Citizens and Non-Citizens in Income-tax Rules</h1> The Government of India's Ministry of Finance, through the Central Board of Direct Taxes, issued Notification No. 26/2014, amending the Income-tax Rules, 1962. This amendment, effective upon publication in the Official Gazette, substitutes Forms 49A and 49AA in Appendix II. Form 49A pertains to the application for a Permanent Account Number (PAN) for Indian citizens and entities incorporated or formed in India. Form 49AA applies to individuals who are not Indian citizens and entities incorporated or formed outside India. This amendment follows the previous update made by the Income-tax (4th Amendment) Rules, 2014.
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