New PAN Application Form for Foreign Citizens and entities registered abroad.
New Form 49AA in pdf format
New Form 49AA has been notified vide Notification no. 56/2011 dated 17-10-2011 for :-
1) Foreign Citizens - Individuals
2) LLPs, Companiesregistered outside India.
3) Firms, AOPs - Trusts/Others formed or registered outside India.
This change has been made to enable foreign entities to claim refund of tax deducted in India on their payments. Rule 114 (3) of the Income Tax Rules has been specifically amended to allow PAN applications from persons receiving payments which are liable for tax deduction.
Link to Annexure Details alongwith Form 49AA
The details of annexures to be provided alongwith Form 49AA and Form 49A has been substituted. Please refer to link hereinabove.
New Form 49AA in pdf format
New Form 49AA has been notified vide Notification no. 56/2011 dated 17-10-2011 for :-
1) Foreign Citizens - Individuals
2) LLPs, Companiesregistered outside India.
3) Firms, AOPs - Trusts/Others formed or registered outside India.
This change has been made to enable foreign entities to claim refund of tax deducted in India on their payments. Rule 114 (3) of the Income Tax Rules has been specifically amended to allow PAN applications from persons receiving payments which are liable for tax deduction.
Link to Annexure Details alongwith Form 49AA
The details of annexures to be provided alongwith Form 49AA and Form 49A has been substituted. Please refer to link hereinabove.
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