New Delhi, April 24 -- Recent changes to income tax rules have tightened the requirements for obtaining a Permanent Account Number (PAN) for non-resident individuals and foreign entities that are operating in India. The revised framework puts greater emphasis on documentation and identification.

A key change under the Income Tax Act, 2025, is that individuals acting as authorised signatories for foreign companies will now have to provide additional personal details, including PAN and address information. From April 2026, they must use Form 96 (formerly 49AA) for the application.

This change is part of a major overhaul of PAN application procedures, where category-specific forms (from 93-96) replaced legacy forms like 49A and 49AA. The u...