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Is it necessary for a company based outside India to obtain a PAN number to sell software to Indian companies?

It appears not from here http://india.gov.in/howdo/otherservice_details.php?service=15 but there are other pages that suggest Yes.

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PAN card in India is required by entities who need to pay taxes in India. Since you are a company based out of India and your earnings are not taxable in India, you do not need a PAN-card to do any business with any Indian companies.

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