INCOME-TAX (FIFTH AMENDMENT) RULES, 2014 - SUBSTITUTION OF FORMS 49A AND 49AA
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PAN application forms substituted to require expanded identity, address, KYC and representative details for Indian and foreign applicants.
The Income-tax (5th Amendment) Rules, 2014 substitute Forms 49A and 49AA for PAN allotment: Form 49A applies to Indian citizens and domestic entities, Form 49AA to non-citizens and foreign entities. Both require full expanded names, parental particulars for individuals, date of birth or incorporation, applicant status, registration numbers, Aadhaar where applicable, specified photograph and signature/thumb impression, certified proofs of identity and address, source of income, representative/agent details, and a declaratory signature verifying accuracy.