Foreign corporations, trusts, and unincorporated associations operating in India now utilize **Form 96** for PAN allotment starting April 2026. This form captures the complex entity and beneficial ownership data required for compliance.

Necessary Proof of Identity (POI) for Entities

• Certificate of Incorporation in the home country.
• Proof of address of the entity's principal place of business.
• Board resolution or power of attorney for the authorized signatory.

Final Thoughts

Form 96 applications involve significant document verification and should be submitted under expert guidance to ensure full compliance with Indian tax laws.