Can I apply as a freelancer without forming a company?
Yes. Freelancers can apply using their personal PAN. You still need to complete identity checks, add your own Indian bank details and provide evidence of genuine business activity. A company registration is not presented as a prerequisite for the freelancer signup route.
Describe the work you actually provide to overseas clients. If you do not have recent international receipts in the bank account you add, use the alternative-document route shown during signup. Do not choose a company structure or enter another business’s PAN just to make the application look more established. Approval still depends on the required checks.