No, an unregistered apartment owner’s association (OA) in India can not apply for a Permanent Account Number (PAN). PAN is a 10-digit alphanumeric number issued by the Income Tax Department and is mandatory for all entities, including registered OAs, that are engaged in financial transactions and are required to pay income tax.

The following documents are required to apply for PAN for a registered OA:

• Registration copy of OA
• A copy of the bylaws of the OA.
• A list of the current members of the OA and their addresses.
• Address proof of the OA, such as a utility bill or property tax receipt.
• A copy of a resolution passed by the OA authorizing the signatory to apply for PAN on behalf of the OA.
• A copy of the ID and address proof of the signatory authorized to use for PAN.

Once the PAN application is submitted along with the required documents, the PAN card will be issued to the OA and used for all its financial transactions and to file its income tax returns.