The Central Board of Direct Taxes (CBDT), through the Directorate of Income-tax (Systems), has issued an order dated April 1, 2026, prescribing new forms and procedures for correction of Permanent Account Number (PAN) details under Rule 158(12) of the Income-tax Rules, 2026 read with Section 262(4) of the Income-tax Act, 2025. The order introduces two specific forms: PAN CR-01 for individuals and PAN CR-02 for non-individuals, to standardize the process of updating or correcting PAN data. These forms, along with detailed guidelines, are provided in Annexure-I and can be accessed in PDF format. Applicants may submit the forms either physically at PAN service centres managed by UTIITSL or Protean e-Gov, or electronically via their official websites. The notification aims to streamline and formalize PAN correction procedures, ensuring uniform compliance and ease of access. The new system becomes effective from April 1, 2026.
F. No. ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax (Systems)
New Delhi, 1th AP2026
Subject: – Order for specifying Forms and procedures in relation to furnishing Application for PAN Correction under Rule 158(12) of Income -tax Rules, 2026 read with Section 262(4) of Income-tax Act, 2025
In exercise of the powers conferred by Rule 158(12) of the Income-tax Rules, 2026, the Director General of Income-tax (Systems), specifies the following Application Forms in respect of correction of PAN alongwith related procedure and guidelines, as under: –
a) PAN holders are required to fill the following Forms for Changes or Correction in PAN Data
i. PAN CR-01: Request For Changes or Correction in PAN Data [For an Individual]
ii. PAN CR-02: Request For Changes or Correction in PAN Data [For Non-Individual]
b) The PDF format of the Forms for Changes or Correction in PAN Data, along with the related guidelines, is attached at Annexure-I.
c) The Forms can be submitted physically in the PAN Centres of M/s UTIITSL/ M/s Protean e-Gov or online through their websites.
2. This order shall apply with effect from 01.04.2026.
(Manu Malik)
Director General of Income-tax (System) ,Delhi
Encl.: Annexure-1
