On Monday the Central Board of Direct Taxes (CBDT) announced the Income-tax (19th Amendment) Rules, 2020 with regard to non-furnishing of PAN by non-resident including FORM No. 49BA. The Income-tax Rules 
A simple way to understand all major changes under rebates and deductions in income tax rules for the FY 2020-21 (AY 2021-22). Also, we included penalty charges if ITR filing missed. read more, 1962 has been amended by the board.
In rule 37BC, after sub-rule (2), “the provisions of section 206AA shall not apply in respect of payments made to a person being a non-resident, not being a company, or a foreign company if the provisions of section 139A do not apply to such person on account of rule 114AAB,” sub-rule (3) shall be inserted.
“Section 139A of the Income Tax Act provides that every person specified therein, who has not been allotted a PAN”, shall apply to the Assessing Officer for allotment of PAN. In the provisions of section 139A, the principal rule does not include certain classes or classes of a person or the taxpayers and the principal rule in rule 114AAB does not apply to them.
Rule 114AAB says, “section 139A shall not apply to a non-resident, not being a company, or a foreign company, (hereinafter referred to as the non-resident) who has, during a previous year, made an investment in a specified fund.”
There are various conditions for the non-residents on which various rules have been imposed off. The first thing is that in India, the residents do not get any income different from the investment made for the particular capital during the previous year. Secondly, in section 194LBB of the act, any income tax due on the income for the non-resident has been deducted at the particular capital at the rates to the Central Government.
The third one is that the furnishing details of the non-resident which includes documents of the specified funds, name, email, phone number, address of the country he is a resident off, declaration of resident in the country or the territory outside India along with the tax identified number of his residence. If there is no tax number available then, a unique number has to be given from which the non-resident is to be recognised by the government of the residing country where the person living in the country proves to be the resident.
Read Also: Latest Official Tax (Income Tax + TDS) Updates by CBDT of India 
Know about all the latest official updates of income tax and TDS by the CBDT Department. Also, we have included sections, tax notifications, and circulars. read more
“The specified fund shall furnish a quarterly statement for the quarter of the financial year, in which the details and documents referred to in clause (iii) of sub-rule (1) are received by it, in Form No.49BA to the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) or the person authorized by him, electronically and upload the declaration referred to in sub-clause (c) of clause (iii) of sub-rule (1) within fifteen days from the end of the quarter of the financial year to which such statement relates in accordance with the procedures, formats, and standards specified by the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) under sub-rule (3),”
Inside the principal customs, in Appendix II, after Form No.49B, the Form 49BA shall be inserted.
एक ही पैन कार्ड नंबर दो अलग अलग व्यक्तियों को जारी किया गया है। एक गोरखपुर उत्तर प्रदेश तथा दुसरा अगोलाई राजस्थान में।