Quick Summary
The Income Tax Department has overhauled the PAN application process for non-residents and foreign entities by retiring the long-standing Form No. 49AA and replacing it with two separate, purpose-built forms Form No. 95(for individuals who are not Indian citizens) and Form No. 96 (for entities incorporated or formed outside India), effective April 1, 2026, under the Income-tax Act, 2025. The move is part of the government's broader "Taxpayer Information Series" initiative, which seeks to stan
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1 Year PLAN
1999
(Excl. of GST ₹359)
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3499
(Excl. of GST ₹629)
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4999
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FAQ :
No, Form 49AA has been replaced by Form No. 95 and Form No. 96 effective April 1, 2026. Applications submitted using Form 49AA after this date will not be accepted.
Individuals who are not citizens of India should use Form No. 95 to apply for a PAN.
Entities incorporated or formed outside India must use Form No. 96 to apply for a PAN.
The new forms are designed with a clearer structure, simplified language, and specific fields for different applicant types, aiming to reduce errors, speed up processing, and improve overall taxpayer satisfaction.
Both forms require Proof of Identity, Proof of Address, and Proof of Date of Birth (for individuals) or Date of Incorporation (for entities).
Form No. 95 and Form No. 96 will be available on the official Income Tax Department website, www.incometaxindia.gov.in.
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