PAN Application Using New Forms as per Income-Tax Rules 2026

Effective April 1, 2026, the Income Tax Department is introducing a revamped PAN application process. Under the new Income-tax Rules, 2026, the existing Form 49A and Form 49AA will be replaced by a more detailed four-form system aimed at enhancing data accuracy and streamlining applicant categorization. 

Here are the details regarding the new forms and key procedural changes: 

Form 93 – PAN for Indian Individuals

• Who can use it: Indian citizens who are natural persons (individuals) applying for a PAN. 
• Replaces: The former Form 49A (individual-citizen version). 
• Purpose: To apply for a new PAN, update existing PAN details, or obtain a PAN for the first time for an Indian resident individual, including minors (with guardian details where applicable). 

Form 94 – PAN for Indian Entities

• Who can use it: Indian companies, LLPs, partnerships, trusts, HUFs, AOPs, BOIs, or any other entity incorporated or formed in India that requires a PAN. 
• Replaces: The entity-related portion of the old Form 49A (domestic entities). 
• Purpose: To facilitate PAN applications by Indian-resident entities, including companies, unincorporated bodies, or non-individual legal persons that carry on business or are required to file returns in India.

Form 95 – PAN for Non-resident Individuals

• Who can use it: Non-resident individuals (i.e., individuals who are not residents of India) seeking a PAN. This includes foreign nationals applying for a PAN to facilitate investments, property transactions, or other taxable activities in India.
• Replaces: The former Form 49AA (previously used for non-resident individuals). 
• Purpose: To enable non-resident individuals to obtain a PAN for complying with Indian tax or financial-transaction reporting requirements (e.g., TDS, capital gains, etc.). 

Form 96 – PAN for Foreign-Incorporated Entities

• Who can use it: Entities incorporated or formed outside India (including foreign companies, overseas entities, and non-resident entities) that require a PAN for transactions in India. 
• Replaces: The overseas-entity portion of the old Form 49AA. 
• Purpose: To facilitate PAN applications for foreign companies, branch offices, project offices, or unincorporated foreign entities engaged in activities reportable under Indian tax laws. 

Key Highlights of the 2026 Rules

• Mandatory Digital Contact: All applicants must now provide a mobile number and email ID. This enables real-time application tracking and direct digital delivery of ePAN details. 
• Aadhaar Matching (Form 93): For Indian individuals applying via Form 93, the name must exactly match the Aadhaar database. Initials are generally disallowed unless they precisely align with the Aadhaar record. 
• Parental Details: Form 93 now requires the mother's name as a mandatory field. However, applicants may still choose which parent's name appears on the physical PAN card. 
• Enhanced Identification: For physical applications, the required photograph size has been increased to 4.5 cm × 3.5 cm to improve clarity and verification. 
• Representative Assessee (RA): When an application is filed by a Representative Assessee (e.g., for minors or non-residents), the RA must now provide their own PAN/Aadhaar along with a valid Indian address for communication. 
• Documentation: Starting April 2026, the "Aadhaar-only" application route has been tightened. Applicants must now submit a distinct proof of Date of Birth (such as a birth certificate, passport, or matriculation certificate) in addition to separate identity and address proofs. 

PAN Correction Forms

If you need to update or correct your existing PAN details, two new dedicated forms have been introduced: 

• Form CR-01: For individuals (both Indian and foreign nationals). 
• Form CR-02: For non-individual entities (such as companies, firms, etc.). 

Note: Existing PAN cards remain valid. You will only need to use these new forms if you are applying for a new PAN or requesting a correction on or after April 1, 2026. 

How to Apply?

Applications using these new forms can be submitted online via the official Income Tax e filing portal or through authorized intermediaries such as Protean (formerly NSDL e-Gov) and UTIITSL.