Income Tax Form No. 93/94/95/96: Application for Allotment of PAN

The Income Tax Department has introduced new PAN application Forms 93, 94, 95, and 96 under the Income-tax Rules, 2026, replacing earlier Forms 49A and 49AA to streamline and simplify the PAN allotment process. These forms are categorized based on applicant type, covering Indian individuals, Indian entities, foreign individuals, and foreign entities. The revised framework enhances clarity, reduces irrelevant fields, and ensures uniform structure across forms. Mandatory contact details enable real-time communication and tracking, while improved validation measures like mandatory Aadhaar for residents and TIN/passport for non-residents ensure authenticity. The updated forms also address issues like name mismatch with Aadhaar by allowing initials in specific cases. Simplified documentation requirements focus on proof of identity, address, and date of birth/incorporation. The process includes application submission, verification, and PAN issuance. Overall, the reforms aim to improve user experience, accuracy, and efficiency in PAN allotment.

Income Tax Form No. 93 – PAN Application for Individuals (Citizens of India)
Form No. 93 is prescribed under Rule 158 of the Income-tax Rules, 2026 for individuals who are citizens of India seeking allotment of a Permanent Account Number (PAN) under section 262 of the Income-tax Act, 2025. The form is intended for resident individuals requiring PAN for income-tax compliance or specified financial transactions. Applicants are required to furnish personal details such as name, date of birth, contact information, residential or office address, and parent details, along with supporting documents establishing proof of identity, proof of address, and proof of date of birth. Aadhaar is generally mandatory except for exempt categories, and provisions exist for applications through a representative assessee, including cases involving minors.

Income Tax Form No. 94 – PAN Application for Non-Individual Indian Entities
Form No. 94 is prescribed for Indian companies and other entities incorporated or formed in India, including LLPs, firms, trusts, HUFs, AOPs, BOIs, and artificial juridical persons, seeking allotment of PAN under section 262 of the Income-tax Act, 2025. The form requires the entity to provide details such as name of the entity, date of incorporation or formation, registered office address, communication address, and contact information. Supporting documents must be submitted to establish proof of identity, proof of address, and proof of date of incorporation, and in the case of HUFs, an affidavit detailing members may also be required. Entities may appoint an Authorized Representative or Representative Assessee for filing the application, and a separate communication address may be provided with supporting proof.

Income Tax Form No. 95 – PAN Application for Individuals Not Being Citizens of India
Form No. 95 is prescribed for individuals who are not citizens of India but require a PAN for undertaking financial or tax-related transactions in India. This form requires the applicant to provide personal identification details, citizenship information, and contact details, along with supporting documentation such as passport, PIO or OCI card, or other national identification or Tax Identification Number duly attested by appropriate authorities. Applicants must also submit proof of address and proof of date of birth as specified under Rule 158 of the Income-tax Rules, 2026. The form ensures proper identification and verification of foreign individuals engaging in transactions within the Indian tax framework.

Income Tax Form No. 96 – PAN Application for Foreign Entities
Form No. 96 is prescribed for entities incorporated outside India or unincorporated entities formed outside India that require PAN for conducting financial or tax-related activities in India. Foreign companies, firms, or other entities must provide details of their incorporation, principal place of business, and contact information while submitting the application. The form requires supporting documents establishing proof of identity, proof of address, and proof of date of incorporation, along with the entity’s Tax Identification Number (TIN), which is mandatory for such applicants. This form enables foreign entities to obtain PAN for compliance with Indian tax and regulatory requirements.

Income Tax Department
Ministry of Finance, Government of India

Form No. 93/94/95/96 – FAQs on PAN Forms Application for Allotment of Permanent Account Number (PAN)

Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)

Name of form as per I.T. Rules, 1962	49A & 49AA	Name of form as per I.T. Rules, 2026	93, 94, 95, & 96
Corresponding section of I.T. Act, 1961	139A	Corresponding section of I.T. Act, 2025	262
Corresponding Rule of I.T. Rules, 1962	114	Corresponding Rule of I.T. Rules, 2026	158

 

Form No.	Applicant Type
93	Individual (Being citizen of India)
94	Non-Individual Indian Entities
95	Individual (Not being a Citizen of India)
96	Non-Individual Foreign Entities

FAQ’s on PAN

Q1: What is PAN?

Ans: PAN (Permanent Account Number) is a unique identifier allotted by the Income-tax Department to taxpayers. It is mandatory for various financial and tax-related transactions.

Q2: Who should apply for PAN?

Ans: Any person/entity who is required to file income tax returns or engage in prescribed specified financial transactions as per Income-tax Rules should apply for PAN.

Q3: How is PAN different from TAN?

Ans: PAN identifies taxpayers, whereas TAN identifies persons/entities responsible for TDS/TCS compliance. PAN cannot substitute TAN where TAN is required.

Q4: Which forms are prescribed for PAN application under the Income-tax Rules, 2026? Ans: The Forms mentioned below are prescribed for PAN Application:

i. Form No. 93: Individual (Being citizen of India)

ii. Form No. 94: Non-Individual Indian Entities

iii. Form No. 95: Individual (Not being a Citizen of India)

iv. Form No. 96: Non-Individual Foreign Entities

Q5: How can an applicant apply for PAN?

Ans: Applications can be submitted online by accessing the portals of Protean/ UTIITSL or visiting PAN Centers of authorized PAN Service Providers i.e. Protean, UTIITSL. Domestic Companies/LLPs and FPIs can apply through Common Application Form (CAF) of MCA and SEBI respectively.

Q6: What are the supporting documents required for applying PAN?

Ans: The following supporting documents are required for PAN Application as per Rule 158 of Income-tax Rules, 2026:

i. Proof of Identity

ii. Proof of Address

iii. Proof of Date of Birth/Date of Incorporation.

Q7: Can any person other than applicant apply for PAN on behalf of applicant?

Ans: Yes, an Authorized Representative (AR) / Representative Assessee (RA) can file the PAN application on behalf of applicant.

Q8: What documents are required for Authorized Representative (AR) / Representative Assessee (RA) while applying PAN on behalf of applicant?

Ans: In addition to applicant’s supporting documents, below documents of AR/RA are required:

i. Proof of Identity

ii. Proof of Address

Q9: What happens if an application is incomplete or deficient?

Ans: Incomplete applications are treated as invalid.

Q10: Is PAN application allowed to be edited after final submission?

Ans: No, edits are not allowed after final submission. Corrections can be made through a separate correction request after PAN is allotted.

Q11: Is correction allowed in PAN?

Ans: Yes, correction requests can be submitted using the PAN change/correction request form.

Q12: Is there any fee for PAN application?

Ans: Yes, fee is applicable as below:

Sl. No.	Particulars	Fee (inclusive of applicable taxes) (₹)
1	Dispatch of physical PAN Card in India (Communication address is Indian address)	107
2	Dispatch of physical PAN Card outside India (where foreign address is provided as address for communication)	1017
E-PAN (if physical PAN not required)
3	PAN applications submitted at TIN Facilitation Centers / PAN Centers	72
4	PAN applications submitted Online through paperless modes (e-KYC & e-Sign / e-Sign scanned based / DSC scanned based)	66

Q13: How can the status of PAN application be tracked?

Ans: Applicants can track status using the acknowledgement/reference number on the designated portal.

Q14: Which parent name will get printed on PAN card?

Ans: Father’s/Mother’s name, as selected in PAN application will be printed on PAN card.

Q15: How to download the PAN application form?

Ans: Applicants can download the PAN application Forms No. (93, 94, 95, 96) directly from the portals of authorized PAN service providers — Protean (formerly NSDL) or UTIITSL. The forms are available under the “Downloads -> PAN” section on these portals.

Q16: What if the PAN application is rejected?

Ans: If the PAN application is rejected due to incomplete or deficient information, it is treated as invalid. A fresh application needs to be submitted with correct details and mandatory supporting documents.

Q17: Are Initials allowed in name while applying the PAN?

Ans: No, Initials are not allowed in PAN application. However, if name in Aadhaar contains initials, then the same will be allowed in PAN application subject to the applicant giving expanded full name with supporting document.

Q18: Will the Initials in name of Aadhaar be considered for PAN application?

Ans: Yes. However, the applicant must provide the full expanded name along with supporting documents, in addition to the name written in initials.

Q19: Is passport mandatory for applying PAN?

Ans: No. However, Non-Resident Indians (NRIs) and Residents but Not Ordinarily Residents (NORs) are required to provide their passport number mandatorily.

Q20: Is Tax Identification Number (TIN) mandatory for Individuals (Non- Citizen) applying for PAN?

Ans: Yes.

A: FAQs on Form No. 93 – PAN Application Form for Individual (Being citizen of India):

Q1: What is Form No. 93?

Ans: Form No. 93 is an application for PAN for individuals who are citizens of India.

Q2: Who should apply using Form No. 93?

Ans: Any individual who is a citizen of India and requires PAN can apply for PAN by filing Form No. 93.

Q3: What are the prescribed documents for Individuals (Citizens) as per Rule 158 of the Income-tax Rules, 2026?

Ans: Following is the list of prescribed documents:

Proof of Identity	Proof of Address	Proof of Date of Birth
(i) Copy of any of the document, — a) AADHAAR Card b) Indian Passport. c) Driving license. d) Elector’s photo identity card e) Ration card having photograph of the applicant. f) Transgender Identity Card / Certificate g) Photo identity cards are issued by the Central Government or a State Government or a Public Sector Undertaking. h) Pensioner Card issued by Government having photograph of the applicant. i) CGHS Card or Ex servicemen Contributory Health Scheme photo card. (ii) original certificate, – a) certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be. b) bank certificate on letter head from the branch (along with the name, stamp and copy of employee ID of the issuing officer) containing duly attested photograph and bank account number of the applicant.	(i) copy of any of the document, — a) AADHAAR Card b) Indian Passport. c) Indian Passport of the spouse. d) Elector’s photo identity card e) Driving license. f) post office passbook having address of the applicant. g) domicile certificate issued by the Government. h) allotment letter of accommodation issued by the Central Government or State Government of not more than three years old. i) property registration document. j) latest property tax assessment order (ii) copy of the following documents of not more than three months old— a) electricity bill b) landline telephone or broadband connection bill c) water bill d) consumer gas connection card or book or piped gas bill e) bank account statement f) depository account statement g) credit card statement (iii) original certificate, – a) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be. b) employer certificate.	(i) For Individuals born on and after 01.10.2023, copy of birth certificate. (ii) In any other case any of the document, a) birth certificate b) Indian Passport. c) Driving license. d) elector’s photo identity card issued by the Election Commission of India. e) pension payment order. f) domicile certificate issued by the Government. g) marriage certificate issued by the Registrar of Marriages. h) matriculation certificate or mark sheet of recognized board i) photo identity card issued by the Central Government/State Government/PSUs j) CGHS card or Ex servicemen Contributory Health Scheme photo card k) original affidavit sworn before a magistrate stating the date of birth.

Q4: Is Aadhaar mandatory for applying PAN?

Ans: Yes, Aadhaar is mandatory for all except cases under exempted category.

Q15: Whether minor can apply for PAN and what are the documents required for applying for PAN?

Ans: Yes. In case of a person being a minor, in addition to Aadhaar and Photograph of the minor, proof of identity and proof of address of RA is required.

Q6: Which address can be selected for Address for Communication? Ans: Anyone of the following can be selected for Address for communication:

i. Residential Address

ii. Office Address

iii. Representative Assessee Address.

B: FAQs on Form No. 94 – PAN Application Form for Non-Individual Indian Entities:

Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India]

Q1: What is Form No. 94?

Ans: Form No. 94 is a PAN Application form for Indian Company or an Entity incorporated in India or an Unincorporated entity formed in India.

Q2: Who should apply using Form No. 94?

Ans: Any Indian company, LLP, firm, trust, HUF, AOP, BOI and AJP incorporated/formed in India can apply for PAN by filing Form No. 94.

Q3: What documents are required for Form No. 94 as per Rule 158 of Income-tax Rules, 2026?

Ans: The following supporting documents are required for PAN Application:

i. Proof of Identity

ii. Proof of Address

iii. Proof of Date of Incorporation.

iv. Affidavit for details of members (in case of HUF)

Q4: Can communication address be different from office address?

Ans: Yes, however the applicant has to additionally submit the proof of address for such communication address.

C: FAQs on Form No. 95 – PAN Application Form for Individual (Not being a Citizen of India):

Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India]

Q1: What is Form No. 95?

Ans: Form No. 95 is an application form for allotment of PAN for individuals who are not citizens of India.

Q2: Who should apply using Form No. 95?

Ans: Foreign individuals requiring PAN for transactions in India can apply for PAN by filing Form No. 95.

Q3: What are the prescribed documents for Individual (Non-Citizen) for Form No. 95 under Rule 158 of the Income-tax Rules, 2026?

Ans: Following is the list of prescribed documents

Proof of Identity	Proof of Address	Proof of Date of Birth
Copy of any of the document: a) Passport b) Person of Indian Origin card c) Overseas Citizenship of India Card issued d) Other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille or by Indian embassy or High Commission or Consulate in the country where the applicant is located.	Copy of any of the document: a) Passport b) Person of Indian Origin card c) Overseas Citizenship of India Card d) Other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille or by Indian embassy or High Commission or Consulate in the country where the applicant is located e) Bank account statement in the country of residence f) Non-resident External bank account statement in India g) Certificate of residence in India or Residential permit issued by the State Police Authority h) Registration certificate issued by the Foreigner’s Registration Office showing Indian address i) Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer.	Copy of any of the document: a) Copy of Passport b) Copy of Person of Indian Origin card c) Copy of Overseas Citizenship of India Card d) Copy of Other national or citizenship Identification Number or Taxpayer Identification Number containing date, month and year of birth duly attested by Apostille e) Birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate or f) Birth certificate containing date, month and year of birth issued by any foreign authority and duly attested by Apostille or by Indian embassy or High Commission or Consulate in the country where the applicant is located.

D: FAQs on Form No. 96 – PAN Application Form for Entities incorporated or formed outside India:

Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India]

Q1: What is Form No. 96?

Ans: Form No. 96 is an Application for PAN for an Entity incorporated outside India or an Unincorporated entity formed outside India.

Q2: Who should apply using Form No. 96?

Ans: Any Foreign company or Entity incorporated outside India or an Unincorporated entity

formed outside India requiring PAN for transactions in India can apply for PAN by filing Form No. 96.

Q3: Is TIN mandatory for entities incorporated outside India?

Ans: Yes, it is mandatory.

Guidance Note related to Form Nos. 93/94/95/96: Forms for PAN Allotment

Form No.	Applicant Type	Reference Rule/Section
93	Individual (Being Citizen of India)	Rule 158, Sec. 262
94	Non-Individual Indian Entities	Rule 158, Sec. 262
95	Individual (Not being a Citizen of India)	Rule 158, Sec. 262
96	Non-Individual Foreign Entities	Rule 158, Sec. 262

Purpose:

PAN allotment Forms are to be filled by the applicant who want to apply for Permanent Account Number (PAN).

Who Should File:

Any person (Individual/Entity) who want to apply for PAN allotment.

Existing Forms for PAN Allotment as per Income-tax Rules, 1962:

In the Rule 114 of Income-tax Rules, 1962, two forms are notified based on citizenship of the applicant i.e. Form 49A for Indian Citizens/Indian Companies/Entities incorporated in India/Unincorporated Entities formed in India, and Form 49AA for Individuals not being a Citizen of India/ Entities Incorporated outside India/ Unincorporated Entities formed outside India.

Structure of Forms:

> Personal Information: Information such as Name, Gender, Date of Birth/Incorporation, address, contact details etc.

> Source of Income: Nature of Income details

> Parents’ Details: Name of the parent and information regarding single parent

> Assessing Officer Code: Jurisdiction details

> Representative Assessee Details: Information of the representative assessee such as name, address, contact details etc.

> Declaration: Declaration statements along with date and place for signature and thumb impression.

Supporting documents required:

Supporting documents, as listed in Rule 158, are required in support of:

> Proof of Identity

> Proof of Address

> Proof of Date of Birth/Date of Incorporation.

Application Count:

About 2 to 2.5 Lakh applications per day.

What is the process flow of filing the Form?

The process flow includes following steps

1. Applicant has to fill PAN allotment application form, pay prescribed fees and submit it online or in physical mode to PAN Service Providers (SPs).

2. Digitization of application (in case of physical mode), eyeballing of supporting document viz-a-viz details entered in PAN application (verification of documents) by PAN SPs.

3. After successful verification, sharing of data to ITD for generation of PAN.

4. PAN allotment and dispatch of physical PAN card, if opted for it.

Outcome of Processed Form:

PAN allotment to the applicant.

Brief note on qualitative changes:

Based on stakeholders’ feedback, PAN application forms have been simplified, and four Forms have been notified pertaining to four different categories of users.

• Form No. 93 – Individual being a citizen of India
• Form No. 94 – Indian Companies/Entities incorporated in India/Unincorporated Entities Formed in India
• Form No. 95 – Individuals not being a citizen of India
• Form No. 96 – Entities incorporated outside India / Unincorporated Entities Formed outside India

Key changes made in the Forms:

> The forms have been designed in such a way that they are precise, to the point and self- explanatory and instructions accompanying the forms are clear, unambiguous and aligned with IT Act and rules.

> Consistency has been maintained across forms in terms of nomenclature and structure.

> Simplification of the forms categorizing them into four different types so that each form contains only the relevant information related to a specific category of applicant to ensure ease of filling the form.

> Contact details (mobile, email etc.) have been made mandatory for all the applicants, so that real time communication can happen directly with the applicant. This also aids the applicant in tracking the application and getting updated information directly from ITD.

> The size of the photograph has been increased for better visibility and identification.

> The sub-categorization of the entity status has been given in detailed manner as part of the form itself which helps in identifying the entity specifically.

> Various fields which are not relevant (e.g. Salutation, Abbreviations of name, ‘have you ever been known by any other name’, KYC details for FPI applicants) have been removed.

Changes made with respect to the specific category of applicants

Resident individuals:

> In case of name field, full name is taken in expanded form and initials are allowed in cases where the name of the applicant in Aadhaar contains initials. This ensures that the applicant does not face difficulty of mismatch during Aadhaar authentication.

> Mother’s name has been made mandatory.

> Residential status (resident/non-resident/resident but not ordinarily resident) field added for Indian citizen.

> The option of getting the PAN card delivered to the office address has been given along with the residential address if additional proof to this effect is submitted.

> In case of the representative assessee (RA), the details (such as mobile number, email and PAN/Aadhaar) etc. of the representative assessee are being made mandatory in order to establish the genuineness of the RA.

> In case of citizens who are non-residents, Resident but not ordinarily resident, the details of passport and Tax Identification Number (TIN) have been made mandatory.

Indian Companies/Entities incorporated in India/Unincorporated Entities Formed in India:

> The option of getting the PAN card delivered to the communication address has been given along with the office address for the entities if additional proof to this effect is submitted.

> For the ease of communication, the contact details (such as mobile number and email) have been made mandatory.

> In case of entities, the Authorized Representatives (ARs) of the entities are allowed in addition to Representative Assessee for the purpose of application of PAN. Also, the details of the RA/AR along with proof documents are to be submitted for ensuring genuineness.

Individuals not being a citizen of India

> Additional information (foreigner/PIO /OCI) in respect of Citizenship type field has been added for foreign citizen.

> Proof of date of birth has been made mandatory for foreign citizen. This ensures the authenticity of the information being submitted.

> Fields have been provided for capturing Passport number (if any) and TIN number for authenticity.

> The Aadhaar details (wherever available) is captured for record and authentication purposes.

Entities incorporated outside India / Unincorporated Entities Formed outside India

> Proof of Date of incorporation have been made mandatory for entities registered outside India.

Challenges and Solutions:

a. The revised Forms have been made smart and easy to fill ensuring better user experience.

b. The long pending problem regarding mismatch of name in PAN card and Aadhaar due to initials has been addressed thereby redressing the grievance of large number of applicants.

c. Standardization of name & address fields etc.