The Income Tax Department and Central Board of Direct Taxes have introduced simplified Form Nos. 93 and 94 under the Income-tax Act, 2025, effective from April 1, 2026, replacing erstwhile Form No. 49A for PAN allotment applications. Form No. 93 is for Indian citizens, while Form No. 94 is for Indian companies, entities incorporated in India and unincorporated entities formed in India. The forms use simpler language, standardized pre-filled formats and technology-driven processes. Form 93 comprises Parts A to G, while Form 94 comprises Parts A to E, with specified details including personal information, source of income, AO code, representative assessee and declaration. Documents required under rule 158 include Proof of Identity, Proof of Address and Proof of Date of Birth/Incorporation. The new forms provide separate formats for applicant categories, simplified and focused fields, residential status classification, flexible communication address options, mandatory contact details and strengthened RA/AR verification. The brochure states that these features are intended to facilitate compliance, improve accuracy and support faster validation and processing of PAN applications.
Income Tax Department
Central Board of Direct Taxes
Form Nos. 93 and 94 (Erstwhile Form No. 49A)
BACKGROUND:
The Income Tax Department has introduced simplified tax Forms under the Income-tax Act, 2025, effective from April 1st, 2026, to improve ease of compliance for taxpayers. 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. 93 and 94 (erstwhile Form No. 49A) which will be used for Application for Allotment of Permanent Account Number to Indian Citizens / Indian Companies/ Entities incorporated in India/Unincorporated entities formed in India.
On an average, around 2 to 2.5 Lakh applications for PAN allotment are filed per day. Now, under the new framework of Income Tax Rules, 2026, the erstwhile Form No. 49A has been divided into two separate simplified Forms i.e.
(i) Form No. 93 – Application for Allotment of Permanent Account Number for individuals, being Citizen of India, and
(ii) Form No. 94 – Application for Allotment of Permanent Account Number for an Indian Company/ an Entity incorporated in India/ an Unincorporated entity formed in India.
1) Purpose of Form Nos. 93 and 94:
Form No. 93 is a self-declaration Form furnished by Indian citizens and Form No. 94 is a self-declaration Form furnished by Indian Companies / Entities incorporated in India / Unincorporated entities formed in India, to apply for Allotment of Permanent Account Number.
2) Who should file:
Indian Citizens/ Indian Companies/ Entities incorporated in India/Unincorporated entities formed in India.
3) Structure of new Forms as per Income Tax Rules, 2026:
Form No. 93 (Individual) comprises Parts A to G covering personal information, source of income, parents’ details, AO code, representative assessee (if applicable), communication address, and declaration. Residential status and passport number (for NRIs/NORs) have been added. Specific details of the Representative Assessee have been incorporated in the form.
Form No. 94 (Non-individual) comprises Parts A to E covering personal information, source of income, AO code, representative assessee, and declaration. Specific details of the Representative Assessee have been incorporated in the form.
4) What are the documents required to file the Form Nos. 93 and 94?
The documents required as per rule 158 to file Form Nos. 93 and 94 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. | The separate forms for specific categories of applicants will facilitate compliance for applicants as both forms contain only relevant information for the concerned applicant and irrelevant fields have been removed |
| 2. | Simplified and focused forms | This will bring clarity and ease in understanding thereby facilitating compliance. |
| 3. | Focused forms ensure faster validation and quicker processing of applications | Given the fact that huge number of applications for PAN allotment are received on daily basis, these focussed forms will ensure speedy processing of applications and subsequent allotment of PAN. |
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 formats improve ease of compliance and overall taxpayer satisfaction and voluntary participation in tax system.
Accurate Residential status Classification
Residential status (resident/non-resident/resident but not ordinarily resident) field added for Indian citizen enhancing accuracy in identifying tax residency and reducing mismatches.
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 proof documents have been made mandatory to establish the genuineness of RA/AR.
Valid Point of Contact Through Indian Address Capture
Capturing Indian Address of RA or AR will enable the Department to have a valid point of contact on behalf of Applicant.
7) 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. 93 and 94 (Erstwhile Form No. 49A).
