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 standardise pre-filled formats, simplify language, and deploy technology-driven processes to reduce errors and speed up Permanent Account Number (PAN) allotments.
Key takeaway: If you previously used Form 49AA to apply for a PAN as a foreign national or overseas entity, you must now use Form No. 95 or Form No. 96, depending on your applicant category. Both forms are self-declaration forms and are governed by Rule 158 of the Income-tax Rules, 2026.
What is Form No. 49AA (erstwhile) and why was it replaced?
Form 49AA was the single application form used by individuals not being citizens of India, as well as entities incorporated outside India, to apply for a PAN. Over time, the one-size-fits-all structure made it difficult to capture category-specific information accurately, leading to high rejection and resubmission rates.
The CBDT's review under the "business process re-engineering" exercise found that separating individual and non-individual applicants into distinct forms would eliminate delays in digitisation, reduce fraudulent filings, and improve the accuracy of Assessing Officer (AO) code assignment.
Who should file Form No. 95 vs Form No. 96?
| Form | Applicant type | Effective from |
|---|---|---|
| Form No. 95 | Individuals who are not a citizen of India | April 1, 2026 |
| Form No. 96 | Entity incorporated outside India / Unincorporated entity formed outside India | April 1, 2026 |
Structure of the new forms: What's changed?
Both forms have been redesigned with a logical, multi-part structure that separates personal details, source of income, representative assessee information, communication address, and the declaration section into clearly labelled parts.
| Aspect | Form No. 95 (Individual) | Form No. 96 (Non-individual) |
|---|---|---|
| Form structure | Parts A to G covering personal information, income source, parents' details, AO code, representative assessee (if applicable), communication address, and declaration | Parts A to E covering personal information, source of income, AO code, representative assessee, and declaration |
| Key new fields | Citizenship type (Foreign/PIO/OCI), passport number, Taxpayer Identification Number (TIN); specific details of the Representative Assessee | Addition of Taxpayer Identification Number and specific details of Representative / Authorised Representative (AR) |
| Supporting documents - applicant | Proof of Identity (PoI), Proof of Date of Birth (DoB), Proof of Address (PoA) | Proof of Identity (PoI), Proof of Date of Incorporation (DoI), Proof of Address (PoA) |
| Supporting documents - RA | Proof of Identity and Proof of Address for Representative Assessee | Proof of Identity and Proof of Address for both Applicant and RA/AR |
Key features of the new forms and benefits to taxpayers
| No. | Key feature | Benefit to the taxpayer |
|---|---|---|
| 1 | Structure Separate forms for specific applicant categories | Categorised forms contain only relevant fields, making them easier to understand and fill |
| 2 | Compliance Simplified and focused language | Improves ease of compliance, overall taxpayer satisfaction and voluntary participation in the tax system |
| 3 | Speed-focused forms eliminate digitisation delays | Faster processing of applications; drastic reduction in rejections and resubmissions |
| 4 | Identity Citizenship type field (Foreign/PIO/OCI) | Accurately identifies and classifies the applicant's citizenship status |
| 5 | Address Flexible communication address options | Applicants may choose Residence, Office, or Representative Assessee address for communication |
| 6 | Contact Mandatory email and mobile details | Enhances accuracy in communication and reduces fraud risk |
| 7 | RA/AR Strengthened RA/AR verification | Mobile number, email, and PAN/Aadhaar of the RA/AR along with documentary evidence are mandatory to establish genuineness |
Documents required to file Form Nos. 95 and 96
As per Rule 158 of the Income-tax Rules, 2026, the following documents must be submitted along with both forms:
| Document type | Required for |
|---|---|
| Proof of Identity | Both Form 95 and Form 96 |
| Proof of Address | Both Form 95 and Form 96 |
| Proof of Date of Birth / Date of Incorporation | Both Form 95 and Form 96 |
Frequently asked questions (FAQ schema)
Q1: Is Form 49AA still valid after April 1, 2026?
No. The erstwhile Form 49AA has been officially replaced by Form No. 95 and Form No. 96 under the Income-tax Rules, 2026, effective April 1, 2026. Applications submitted on the old form after this date will not be accepted.
Q2: Which form should a foreign national (individual) use to apply for a PAN card in India?
A foreign national who is not a citizen of India should use Form No. 95 (erstwhile Form 49AA for individuals) to apply for allotment of a PAN.
Q3: Which form should a foreign company or overseas entity use?
An entity incorporated outside India or an unincorporated entity formed outside India must use Form No. 96.
Q5: What new fields have been added for the Representative Assessee in Form 95?
Form No. 95 now mandates the mobile number, email address, and PAN/Aadhaar of the Representative Assessee along with documentary evidence to establish the genuineness of the RA.
Q6: Where can I download Form No. 95 and Form No. 96?
Both forms are available on the official Income Tax Department website at www.incometaxindia.gov.in.
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