FORM NO. 96
[See rule 158]
Application for Allotment of Permanent Account Number
[For an Entity incorporated outside India/ an Unincorporated Entity formed outside India]

Under the Income Tax Rules, 2026, Form No. 96 is the newly introduced, category-specific application form for the allotment of a Permanent Account Number (PAN) designed exclusively for non-individual foreign entities.

Here are the key points regarding Form 96:

• Applicability: The form must be used by any foreign company, entity incorporated outside India, or unincorporated entity formed outside India that requires a PAN for conducting financial transactions in India.
• Replaces Old Form: Form 96 completely replaces the older, multi-purpose Form 49AA. By splitting away from individual foreign applicants (who will now use Form 95), Form 96 is streamlined to contain only the fields that are relevant to foreign entities.
• Governing Law: The application is governed by Section 262 of the new Income-tax Act, 2025, and Rule 158 of the Income Tax Rules, 2026.
• Mandatory TIN: It is strictly mandatory for entities incorporated outside India to provide their Tax Identification Number (TIN) when applying through this form.
• Proof of Incorporation: Submitting proof of the Date of Incorporation has been made a mandatory requirement for entities registered outside India to ensure the authenticity of the application.
• Application Process: Applicants can download Form 96 from the portals of authorized PAN service providers (like Protean or UTIITSL) and submit it either online or physically at designated PAN Centers.

1. What is Form No. 96?
Ans: Form No. 96 is an Application for PAN for an Entity incorporated outside India or an Unincorporated entity formed outside India.
2. Who should apply using Form No. 96?
Ans: Any Foreign company or Entity incorporated outside India or an Unincorporated entity formed outside India requiring PAN for transactions in India can apply for PAN by filing Form No. 96.
Yes, it is mandatory.

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FAQS  on Form 96 Income Tax Rules 2026

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Guidance note on Form 96 Income Tax Rules 2026

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