PAN application requirements updated-new form designations and documentary proof rules govern identity and address verification. The notification amends rule 114 and Appendix II of the Income tax Rules, 1962 to recognise Forms 49A and 49AA, replace 'accounting year' with 'financial year', permit PAN application where income subject to deduction under Chapter XVIIB arises before the financial year end, and substitute the Table specifying, by applicant category, the required application form and accompanying identity and address documents (including attestation/Apostille requirements for foreign applicants). Appendix II substitutes the new PDF application and instructions for Form 49A.
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PAN application requirements updated-new form designations and documentary proof rules govern identity and address verification.
The notification amends rule 114 and Appendix II of the Income tax Rules, 1962 to recognise Forms 49A and 49AA, replace "accounting year" with "financial year", permit PAN application where income subject to deduction under Chapter XVIIB arises before the financial year end, and substitute the Table specifying, by applicant category, the required application form and accompanying identity and address documents (including attestation/Apostille requirements for foreign applicants). Appendix II substitutes the new PDF application and instructions for Form 49A.
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