Form 96 Explained: Powerful Guide to PAN Application Changes Under Income Tax Act

Navigating PAN Allotment for Foreign Entities: A Guide to the New Form 96 (2026)

With the implementation of the Income Tax Rules, 2026, the process for foreign organizations to operate within the Indian tax ecosystem has been refined. If you are representing an entity incorporated or formed outside of India, Form 96 is now your essential tool for obtaining a Permanent Account Number (PAN).

This update ensures that international businesses, trusts, and associations have a clear, dedicated path to compliance under Rule 158.

What is Form 96?

Form 96 is the specialized application for the allotment of a PAN specifically for entities incorporated outside India or unincorporated entities formed outside India. It replaces previous general forms to better capture the unique registration and tax identification details of global organizations.

Who Should Use This Form?

This form is the standard requirement for a wide range of international legal structures, including:

• Foreign Companies.
• Foreign Partnership Firms and Limited Liability Partnerships (LLP).
• Foreign Trusts.
• Associations of Persons (AOP) or Bodies of Individuals (BOI) formed abroad.
• Foreign Government bodies or Artificial Juridical Persons.

Key Requirements for Global Entities

Form 96 requires specific information tailored to international applicants:

• Taxpayer Identification Number (TIN): You must provide the TIN used in your country of residence.
• Registration Details: The entity’s registration number from its home country must be quoted.
• Proof of Formation: Evidence of the date of incorporation, partnership deed, or trust deed is mandatory.
• AO Code: Just like domestic entities, foreign organizations must identify their specific Assessing Officer (AO) details, including Area Code, AO Type, Range Code, and AO Number.

The Role of the Representative Assessee (RA)

Because the applicant is an offshore entity, the role of the Representative Assessee (RA) or Authorized Representative (AR) is critical.

• Required Info: The RA must provide their full name, address, and contact details.
• Identification: The RA must quote their own Indian PAN or Aadhaar number.
• Documentation: The RA is required to submit their own Proof of Identity and Proof of Address alongside the entity’s documents.

Compliance and Declarations

The form concludes with a rigorous Verification & Declaration. The representative must declare that:

1. The information provided is accurate to the best of their belief.
2. The applicant does not already possess a PAN.

Under the Income-tax Act, 2025, any false declaration regarding PAN possession will result in legal consequences for the entity