What Are These Forms?
Forms No. 93, 94, 95, and 96 are the updated application forms for allotment of a Permanent Account Number (PAN) under the Income Tax framework. These forms replace the earlier Form No. 49A and Form No. 49AA that most taxpayers were previously familiar with. The change comes under the new Income-tax Act, 2025 and the associated Draft Income-tax Rules, 2026.
Think of PAN as your lifelong financial identity number — once allotted, it stays with you permanently unless cancelled by the department.
Why the Change?
Rule 158 of the Draft Income-tax Rules, 2026 lays down a comprehensive framework for the application and allotment of PAN under section 262, prescribing specific forms, timelines, documentation requirements, and Aadhaar integration to ensure procedural clarity and secure processing. The renaming and restructuring of forms aims to make the process more organised, especially by clearly separating Indian applicants from foreign ones.
The Four Forms — Who Applies Using Which?
Understanding which form applies to you is the most critical first step. The four forms map to four distinct applicant categories:
Form No. 93 is for individuals who are citizens of India. Any individual who is a citizen of India and requires a PAN can apply using Form No. 93.
Form No. 94 is meant for Non-Individual Indian Entities — that is, Indian companies, firms, trusts, associations, and similar organisations incorporated or formed in India.
Form No. 95 is for individuals who are not citizens of India. Foreign nationals requiring a PAN for transactions in India apply through this form.
Form No. 96 is for Non-Individual Foreign Entities — companies or organisations incorporated or formed outside India that need a PAN for operations or transactions in India.
A simple way to remember this: Forms 93 and 94 are for Indian applicants (individual and non-individual respectively), while Forms 95 and 96 mirror that structure for foreign applicants.
Legal Basis
An application under section 262 for allotment of a Permanent Account Number shall be made in Form No. 93, 94, 95, or 96, depending on the applicant category. An applicant may also apply through a common application form notified by the Central Government in the Official Gazette.
Aadhaar Linkage — An Important Requirement
Any person who has not been allotted a PAN but possesses an Aadhaar number may apply for allotment of a PAN by simply intimating their Aadhaar number. The Director General of Income-tax (Systems) will then authenticate the Aadhaar number for that purpose.
Aadhaar is mandatory for all applicants except those falling under an exempted category. In the case of a minor applicant, in addition to the Aadhaar and photograph of the minor, proof of identity and proof of address of the Responsible Adult (RA) is also required.
One important update to note: Aadhaar is not accepted as proof of Date of Birth, so applicants must keep valid birth date documents ready separately.
Key Documents Required
For all forms, the core documents generally required are proof of identity, proof of address, and proof of date of birth (or date of incorporation for entities). For foreign applicants using Forms 95 or 96, passport copy is required as proof of identity, along with foreign address proof and Indian contact details if available.
How to Apply
Applications for fresh allotment of PAN can be made online. Online application can be made either through the portal of Protean (formerly NSDL eGov) or through the UTIITSL portal. The charges for applying are ₹91 (excluding GST) for an Indian communication address and ₹862 (excluding GST) for a foreign communication address. Payment can be made through credit/debit card, demand draft, or net banking. Once the application and payment are accepted, the applicant must send supporting documents by courier or post to Protean/UTIITSL.
Applicants can also download Forms No. 93, 94, 95, and 96 directly from the portals of authorised PAN service providers — Protean (formerly NSDL) or UTIITSL — under the “Downloads → PAN” section.
Important Rules to Keep in Mind
Incomplete applications are treated as invalid, and no edits are allowed after final submission. If a correction is needed after the PAN is allotted, a separate correction request must be submitted using the PAN change/correction request form.
Initials are generally not allowed in PAN applications. However, if a name in Aadhaar contains initials, it may be allowed provided the applicant gives a declaration. If an applicant’s name is commonly written in initials, the full expanded name must be provided along with supporting documents.
On the question of father’s name: the father’s or mother’s name, as selected in the PAN application, will be printed on the PAN card.
Penalty for Non-Compliance
A penalty of ₹10,000 can be levied on possession of more than one PAN under section 272B of the Income Tax Act. Non-compliance also arises from not obtaining PAN even when liable, knowingly quoting an incorrect PAN in any document, or intimating an incorrect PAN to a tax deductor.
Summary
In essence, Forms 93–96 represent a cleaner, more categorised framework for PAN allotment under India’s updated tax law. Whether you’re an Indian individual, a domestic company, a foreign national, or an overseas entity — there is now a dedicated, clearly defined form for you. The integration with Aadhaar and the move to fully online processing make this system faster and more secure than ever before.
Form No. 93 / 94 / 95 / 96 — FAQs on PAN Application for Allotment of Permanent Account Number (PAN)
🔷 PART 1 — General Overview
Q1. What are Forms 93, 94, 95, and 96?
These are the new application forms for allotment of a Permanent Account Number (PAN). They replace the earlier Form No. 49A and Form No. 49AA that taxpayers were familiar with under the old Income Tax Rules, 1962. All income-tax forms have been reassigned numbers under a simplified numeric system, replacing the earlier alphanumeric format. For instance, Form 49A (used for PAN applications by individuals) has been redesignated as Form 93.
Q2. From when are these new forms effective?
The new PAN application forms including Form 93 (Individual), Form 94, Form 95, and Form 96 become effective from 1 April 2026. Applicants who want to apply for a new PAN card should use these updated forms for applications submitted from this date.
Q3. What happens to PAN applications that were already pending before 1 April 2026?
PAN allotment applications pending as of 31 March 2026 will continue to be treated as valid. There is no requirement to submit a fresh application under the new Act.
Q4. Do existing PAN numbers remain valid?
Yes. Existing PAN numbers remain valid and continue under the Income Tax Act, 2025. The new forms (93, 94, 95, 96) are only for fresh applications to be filed on or after 01.04.2026.
Q5. What is the legal basis for these forms?
Rule 158 of the Draft Income-tax Rules, 2026 lays down a comprehensive framework for application and allotment of PAN under section 262, prescribing specific forms, timelines, documentation requirements, and Integration of Aadhaar to enhance procedural transparency and ensure secure processing.
🔷 PART 2 — Which Form Do I Use?
This is arguably the most important question, and the answer depends entirely on who you are. Think of it as a 2×2 matrix: Indian vs. Foreign, and Individual vs. Entity.
Q6. What is Form No. 93, and who should use it?
Form No. 93 is used by Indian citizens to apply for a Permanent Account Number (PAN). Any individual who is a citizen of India and requires a PAN can apply by filing Form No. 93.
Q7. What is Form No. 94, and who should use it?
Form 94 is used by Indian companies and entities to apply for PAN. This covers firms, trusts, associations of persons, bodies of individuals, and other non-individual entities that are incorporated or formed in India.
Q8. What is Form No. 95, and who should use it?
Form No. 95 is an application form for allotment of PAN for individuals who are not citizens of India. Foreign individuals requiring PAN for transactions in India can apply for PAN by filing Form No. 95.
Q9. What is Form No. 96, and who should use it?
Form No. 96 is an application for PAN for an entity incorporated outside India or an unincorporated entity formed outside India. Any foreign company or entity incorporated outside India or an unincorporated entity formed outside India should apply using Form No. 96.
🔷 PART 3 — Documents Required
Q10. What broad categories of documents are required for PAN application?
The documents required include proof of identity, proof of address, and proof of date of birth or date of incorporation (for entities).
Q11. Is Aadhaar mandatory for PAN application?
Yes, Aadhaar is mandatory for all applicants except those falling under an exempted category.
Q12. Can I apply for PAN using only my Aadhaar number, without submitting other documents?
From 1 April 2026, Aadhaar alone will not be sufficient for applying for a PAN card. Applicants must also furnish valid proof of date of birth, including documents such as a birth certificate, voter ID, Class 10 certificate, passport, or driving licence. Until March 31, 2026, Aadhaar-only applications were still valid, but after that, the process becomes stricter to ensure proper verification.
Q13. Is Aadhaar accepted as proof of Date of Birth?
No. Aadhaar is not accepted as proof of Date of Birth. This is a critical point many applicants miss — always keep a separate valid date of birth document ready.
Q14. What special documents are needed if the applicant is a minor?
In the case of a person being a minor, in addition to the Aadhaar and photograph of the minor, proof of identity and proof of address of the Responsible Adult (RA) is also required.
Q15. What documents does a foreign individual (Form 95 applicant) need?
A passport copy is required as proof of identity for foreign individuals, along with foreign address proof and Indian contact details if available.
🔷 PART 4 — Filling the Form
Q16. Are initials allowed in the name field of a PAN application?
No, initials are not allowed in a PAN application. However, if the name in Aadhaar contains initials, the same will be allowed in the PAN application subject to the applicant giving a declaration. If an applicant’s name is commonly written in initials, the full expanded name must be provided along with supporting documents.
Q17. Whose name (father’s or mother’s) will be printed on the PAN card?
The father’s or mother’s name, as selected in the PAN application, will be printed on the PAN card. The applicant has the choice to select which parent’s name appears.
Q18. What happens if I submit an incomplete application?
Incomplete applications are treated as invalid, and no edits are allowed after final submission. This makes it important to thoroughly review your form before submitting. If a correction is needed after PAN is allotted, a separate correction request must be submitted using the PAN change/correction request form.
🔷 PART 5 — Aadhaar-Based PAN Allotment
Q19. Can someone who has Aadhaar but no PAN get a PAN without filling a full form?
Yes. Any person who has not been allotted a PAN but possesses an Aadhaar number may apply for allotment of a PAN by intimating their Aadhaar number. The Director General of Income-tax (Systems) will then authenticate the Aadhaar number for that purpose. This is the simplified instant PAN pathway.
🔷 PART 6 — Downloading & Applying
Q20. Where can I download these new forms?
Applicants can download PAN application Forms No. 93, 94, 95, and 96 directly from the portals of authorised PAN service providers — Protean (formerly NSDL) or UTIITSL. The forms are available under the “Downloads → PAN” section on these portals.
Q21. Can I apply for PAN online?
Yes, you can apply for PAN online or offline. Online applications can be made through the Protean (formerly NSDL eGov) portal or the UTIITSL portal. The applicable fees are ₹91 (excluding GST) for an Indian communication address and ₹862 (excluding GST) for a foreign communication address.
🔷 PART 7 — Corrections & PAN Validity
Q22. Can I use Forms 93/94/95/96 to correct existing PAN details?
No. Form 93 (and the other new forms) are only for new PAN applications, not for corrections. For updating or correcting existing PAN details such as name, date of birth, or address, a separate PAN Change Request Form must be submitted.
Q23. What is the penalty for holding more than one PAN?
A penalty of ₹10,000 can be levied for possession of more than one PAN. Non-compliance also arises from not obtaining PAN when liable, knowingly quoting an incorrect PAN in any document, or intimating an incorrect PAN to a tax deductor.
🔷 Quick Reference Summary Table
| Form | Applicant Type | Citizenship | Entity Type |
| Form 93 | Individual | Indian citizen | Person (individual) |
| Form 94 | Non-individual | Indian | Company/firm/trust/entity in India |
| Form 95 | Individual | Foreign national | Person (individual) |
| Form 96 | Non-individual | Foreign | Company/entity formed outside India |
Key Takeaways
The shift from the old Form 49A/49AA to the new Forms 93–96 is not merely a renaming exercise — it reflects a broader overhaul under the Income Tax Act, 2025. PAN is being positioned as a key identifier across major financial transactions, with the focus on clearly defining where PAN must be quoted so that high-value activities are easier to track and report. For taxpayers, the most important things to remember are: use the correct form for your category, ensure Aadhaar is linked but not relied upon as date of birth proof, and submit complete applications since no post-submission edits are permitted.
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