Revamped PAN Application Process Set to Launch in April 2026

Introduction of New PAN Application Forms

Beginning in April 2026, a new system for obtaining a Permanent Account Number (PAN) will be implemented, featuring four distinct application forms. These forms—Form 93, 94, 95, and 96—are designed to replace the previous application structure, streamlining the process for various user categories, including individuals, corporations, and foreign entities. This initiative is part of a larger strategy to enhance compliance and make PAN applications more accessible and straightforward, while also ensuring clarity and standardization.

The new framework categorizes applicants into four specific groups, each associated with a unique form:

• Form 93: Indian citizens


• Form 94: Indian companies or entities established in India


• Form 95: Non-Indian citizens


• Form 96: Entities incorporated or formed outside India

All forms will operate under Rule 158 and Section 262, providing consistent legal support across all categories. This categorization aims to enhance the relevance and ease of use of each form for applicants.

Phasing Out Old PAN Forms

The newly introduced forms will replace the previous system established under Rule 114 of the Income-tax Rules, 1962. Previously, applicants utilized only two forms: Form 49A for Indian citizens and entities, and Form 49AA for foreign individuals and entities.

Significant Updates in the PAN Application System

Several key enhancements have been made to improve the usability and compliance of the application process:

• Forms are now more concise, organized, and user-friendly.


• Consistent naming conventions and layouts across all forms.


• Mandatory inclusion of contact information, such as mobile numbers and email addresses, for tracking purposes.


• Increased photograph size for better identification.


• Detailed classification of entity types included within the forms.


• Elimination of unnecessary fields, such as salutations and name abbreviations.

These modifications aim to minimize errors and enhance the overall application experience.

New Requirements for Indian Residents

The revised forms for Indian applicants introduce several new requirements and options:

• Applicants must provide their full name without abbreviations unless it is already reflected in their Aadhaar.


• Mother’s name is now a required field.


• New fields will capture residential status, including options for resident, non-resident, and resident but not ordinarily resident.


• Applicants can opt to receive their PAN at an office address, provided valid proof is submitted.


• Details of the representative assessee (RA), including contact and identification information, are now mandatory.


• For certain applicants, passport and Tax Identification Number (TIN) details will be required.

These updates are expected to reduce discrepancies during the verification process, especially with Aadhaar-linked authentication.