Form (1961 regime) → Form (2025 regime)
Form 49AA → 95 + 96
Form 49AA under the 1961-Act regime corresponds to Form 95 + 96 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 49AA Application for Allotment of Permanent Account Number | 95 Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India] |
| 96 Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India] |
This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.