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Live Mint
Live Mint
1 week ago

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

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

Recent income tax rule changes have tightened the requirements for non-residents and foreign entities to obtain a PAN in India. The 2025 Income Tax Act mandates additional personal details for authorised signatories and the use of Form 96 from April 2026.