Income tax rules, 1962 states the documents required as proof identity and address of any assessee or any one who is interested in applying for a PAN Card.
In the same rule following list of documents are stated to accept it as a proof of identity and address while applying for a PAN Card in Form 49AA.
You can download Form 49AA from this link
PAN Card Applied by A Company registered outside India
- copy of Certificate of Registration issued in the country where the applicant is located, duly attested by ‘Apostille’ (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or
- copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
PAN Card Applied by a Firm formed or registered outside India
- copy of Certificate of Registration issued in the country where the applicant is located, duly attested by ‘Apostille’ (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or
- copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
PAN Card Applied by Association of persons (Trusts) formed outside India
- copy of Certificate of Registration issued in the country where the applicant is located, duly attested by ‘Apostille’ (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or
- copy of registration certificate issued in India or of approval granted to set up office in
PAN Card Applied by Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person formed or any other entity (by whatever name called) registered outside India
- copy of Certificate of Registration issued in the country where the applicant is located, duly attested by ‘Apostille’ (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or
- Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.
