Planning to apply for PAN? New forms 93–96 now in effect from April 1, 2026; know the breakdown

Taxpayers applying for a Permanent Account Number (PAN) from April 1, 2026, will need to follow a revised application framework, with the government introducing four new PAN forms -- Form 93, 94, 95, and 96. The overhaul replaces the earlier two-form system and is aimed at simplifying the application process while improving accuracy, classification, and compliance.

The new forms are tailored to specific applicant categories:

Form 93: Individuals who are citizens of India
Form 94: Indian companies and entities incorporated or formed in India
Form 95: Individuals who are not citizens of India
Form 96: Foreign entities incorporated or formed outside India

These have been notified under Rule 158 read with Section 262 of the Income-tax Act, marking a structural shift in how PAN applications are processed.

Old forms replaced

Until now, PAN applications were filed using Form 49A (for Indian applicants) and Form 49AA (for foreign applicants), as prescribed under Rule 114 of the Income-tax Rules, 1962. The new system replaces these with a more granular, category-specific approach.

This transition ensures that each applicant submits only relevant and targeted information, reducing ambiguity and improving processing efficiency.

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Key changes

The updated PAN forms have been redesigned to be concise, user-friendly, and self-explanatory, with clear instructions aligned to the Income-tax Act and related rules. A major reform is the standardised structure and nomenclature across all forms, ensuring consistency in data capture.

Several redundant fields have been removed, including salutations, name abbreviations, and certain KYC-related requirements for Foreign Portfolio Investors (FPIs). At the same time, the forms introduce mandatory contact details, such as mobile number and email ID, enabling applicants to track their status and receive updates directly from the Income Tax Department.

Other notable improvements include:

Larger photograph size for better identification and verification
Detailed sub-categorisation of entities, improving classification accuracy
Streamlined data fields, ensuring only relevant information is captured for each applicant type
What Changes for Resident Individuals

For Indian citizens, the revised forms introduce several measures to reduce errors and Aadhaar mismatches:

Full name must be entered in expanded format (initials allowed only if matching Aadhaar records)
Mother’s name is now mandatory
New fields capture residential status (resident, non-resident, or RNOR)
Option to receive the PAN card at an office address, subject to supporting proof

For non-resident and RNOR applicants, passport details and Tax Identification Number (TIN) have been made mandatory.

Additionally, where a representative assessee (RA) is involved, their details—including PAN/Aadhaar and contact information—must be provided to ensure authenticity and traceability.

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PAN Correction Forms

Alongside new application forms, the Central Board of Direct Taxes (CBDT) has introduced separate forms for PAN corrections:

PAN CR-01: For individuals
PAN CR-02: For non-individual entities

These correction forms can be submitted either online via authorised portals (Protean/UTIITSL) or physically through designated PAN service centres.

What this means for you

The revamped PAN framework reflects a broader push towards digitisation, standardisation, and compliance efficiency. By segmenting applicants into clearly defined categories and eliminating redundant fields, the government aims to make the application process more intuitive and less error-prone.

At the same time, mandatory contact details and improved data capture are expected to enhance transparency, tracking, and communication between taxpayers and authorities.

Overall, the changes are designed to deliver a more streamlined, accurate, and user-centric PAN application experience, aligned with evolving regulatory and digital requirements.