PAN requirement for registration forms: Form 10A now mandates PAN for authors/founders and trustees/managers. The Income tax (20th Amendment) Rules, 2016 substitute items 4 and 6 in Appendix II, Form 10A to require that details of author(s)/founder(s) and trustee(s)/manager(s) include name, address and PAN, thereby adding permanent account number disclosure to the information required for registration under section 12A.