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of <h1>Income Tax Rules Amended: New PAN Application Process & Updated ID Proofs for Companies</h1> The Income Tax (Fifth Amendment) Rules, 2015, effective from April 10, 2015, amend the Income-tax Rules, 1962. Key changes include provisions for companies not registered under the Companies Act, 2013, to apply for a Permanent Account Number (PAN) and a tax deduction and collection account number using Form No. INC-7. Additionally, the amendment updates proof of date of birth requirements, allowing various documents like birth certificates, passports, and Aadhaar cards. It also provides alternatives for proof of company registration, including the corporate identity number issued under the Companies Act, 2013.
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