PAN rule changes: New requirements for NRIs, foreign entities and their authorised reps in India. Details here

What Happened

India's income tax rules require non-residents and foreign entities to provide stricter documentation for Permanent Account Number applications effective April 2026. New requirements include Tax Identification Numbers, Indian representatives, and identity proofs. The revised framework uses category-specific forms 93-96, replacing legacy forms, strengthening compliance for foreign financial linkages.

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