The Income Tax Department has introduced simplified Form Nos. 95 and 96 under the Income-tax Act, 2025, effective from April 1, 2026, replacing the erstwhile Form No. 49AA for PAN applications by individuals who are not citizens of India and entities incorporated or formed outside India. Under the Income Tax Rules, 2026, Form No. 49AA has been divided into Form No. 95 for non-Indian citizen individuals and Form No. 96 for foreign incorporated or unincorporated entities. The forms use simpler language, standardized formats and technology-driven processes. Form 95 covers personal information, income source, parents’ details, AO code, representative assessee, communication address and declaration, while Form 96 covers personal information, income source, AO code, representative assessee and declaration. Enhancements include citizenship type, passport number, Taxpayer Identification Number and detailed RA/AR information. Required documents include proof of identity, address and date of birth/incorporation. The new forms provide categorized fields, flexible communication address options, mandatory contact details and strengthened RA/AR verification, aimed at improving ease of compliance, faster verification and processing, and reducing rejections and resubmissions.
Income Tax Department
Central Board of Direct Taxes
Form Nos. 95 and 96 (Erstwhile Form No. 49AA)
BACKGROUND:
The Income Tax Department has introduced simplified tax Forms under the Income Tax Act, 2025, effective from April 1, 2026, to improve ease of compliance for all stakeholders. The new Forms use simpler language, standardized pre-filled formats, and technology-driven processes to reduce errors and facilitate compliance.
As part of the “Taxpayer Information Series,” we have selected frequently used Forms or those Forms that have undergone significant business process re-engineering. This brochure focuses on Form Nos. 95 and 96 (Erstwhile Form No. 49AA) which will be used for Application for Allotment of Permanent Account Number for individuals not being a Citizen of India / an Entity incorporated outside India/ an unincorporated entity formed outside India.
Under the new framework of Income Tax Rules, 2026. the erstwhile Form No. 49AA has been divided into two separate simplified Forms i.e. Form No. 95- Application for Allotment of Permanent Account Number for individuals not being a Citizen of India and Form no. 96- Application for Allotment of Permanent Account Number for an Entity incorporated outside India/ an Unincorporated entity formed outside India.
1. Purpose of Form Nos. 95 and 96:
Form No. 95 is submitted by individuals who are not Indian citizens, and Form No. 96 is submitted by entities incorporated or formed outside India, as self-declaration Forms for applying for allotment of a Permanent Account Number (PAN).
2. Who should file:
Individuals not being a citizen of India/ Entity incorporated outside India/Unincorporated entity formed outside India.
3. Structure of New Forms:
| Aspect | Form No. 95 (Individual) | Form No. 96 (non-individual) |
| Key Fields | The Form is structured into Parts A to G covering personal information, income source, parents’ details, AO code, representative assessee (if applicable), communication address, and declaration. | The Form comprises Parts A to E covering personal information, source of income, AO code, representative assessee, and declaration. |
| Key Enhancements | Key enhancements include the addition of relevant fields such as citizenship type, passport number, and Taxpayer Identification Number. Specific details of the Representative Assessee have been incorporated in the Form. | Enhancements include the addition of the Taxpayer Identification Number and specific details of Representative / Authorized Representative have been incorporated. |
| Supporting Documents | Proof of (Identity, DoB, Address) for Applicant and Proof of (Identity, Address) for RA | Proof of (Identity, DoB, Address) for Applicant and Proof of (Identity, Address) for RA/AR |
4. What are the documents required to file the Form Nos. 95 and 96?
The documents required as per rule 158 to file Form No. 95 and 96 are as follows:
> Proof of Identity
> Proof of Address
> Proof of date of birth/incorporation
5. Key Features of New Forms and Benefits to the Stakeholders:
| Sl. No. | Key Features of New Forms | Benefits to the Stakeholders |
| 1. | Separate forms for specific categories of applicants. | Categorized forms contain only relevant fields, making them easier to understand and fill the relevant details. |
| 2. | Simplified and focused forms. | Simplified forms will improve ease of compliance, overall taxpayer satisfaction and voluntary participation in tax system. |
| 3. | Focused forms will eliminate delay in digitization process and will ensure faster verification and quicker processing of applications. | This will lead to faster processing of applications and will drastically reduce rejections and need for resubmissions. |
6. Key benefits of new simplified Forms:
Simplified and Categorized Form Structure
Categorized forms contain only relevant fields, making them easier to understand and fill.
Enhanced Ease of Compliance
Simplified forms improve ease of compliance and overall taxpayer satisfaction and voluntary participation in tax system.
Accurate Residential Status Classification
Citizenship Type (Foreign/PIO/OCI) field added accurately identifying and classifying the applicant’s citizenship status.
Flexible Communication Address Options
Applicants have more flexibility with the option to choose Residence, Office, or Representative Assessee address for communication.
Mandatory Contact Details Information
Mandatory contact details (email, mobile etc.) will enhance accuracy in communication and reduce fraud risk.
Strengthened RA/AR Verification
In case of the representative assessee (RA)/Authorized Representative (AR), the details (such as mobile number, email and PAN/Aadhaar etc.) of the RA/AR along with documentary evidence, have been made mandatory in order to establish the genuineness of the RA/AR.
QR Code of “Samvaad” session:
For the benefit of the applicants, the QR code of the link to the “Samvaad” session with the officer involved in drafting of the new Form, is given at the bottom of the brochure. This may be referred to for detailed discussion on the Form Nos. 95 and 96 (Erstwhile Form No. 49AA).
