Application for PAN cannot be made on plain paper. The application for PAN is to be made in the prescribed form i.e. Form 49A/49AA as the case may be. Form 49A is to be used by Indian Citizen/Indian Companies/Entities incorporated in India/Unincorporated entities formed in India and Form 49AA is to be used by individual not being a citizen of India/Entities incorporated outside India/Unincorporated entities formed outside India).
In case of an applicant, being a company which has not been registered under the Companies Act, 2013, the application for allotment of a Permanent Account Number is to be made in SPICE-INC-32 specified under sub-section (1) of section 7 of the said Act for incorporation of the company.
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