The Income Tax Department has finally replaced Form 49A and 49AA with new PAN application forms — Form 93, 94, 95, and 96.
This is not just a change in numbering.
If you use the wrong form now, your application will simply get rejected.
Download New PAN Forms from Here
You can download the latest forms here:
➡️ Coming Soon….
Which Form Should You Use
The new system is straightforward. Selection is based on who is applying:
- Indian individual → Form 93
- Indian business entity (Company, LLP, Firm, HUF) → Form 94
- Foreign individual → Form 95
- Foreign entity → Form 96
FAQ’s on PAN
1. 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.
2. Who should apply for PAN?
Ans: Any person or entity who is required to file income tax returns or engage in specified financial transactions as per Income-tax Rules should apply for PAN.
3. 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.
4. Which forms are prescribed for PAN application under the Income-tax Rules, 2026?
Ans: The following forms are prescribed:
- Indian individual → Form 93
- Indian business entity (Company, LLP, Firm, HUF) → Form 94
- Foreign individual → Form 95
- Foreign entity → Form 96
5. How can an applicant apply for PAN?
Ans: Applications can be submitted:
- Online through Protean (NSDL) / UTIITSL portals
- By visiting authorized PAN Centres
Domestic Companies/LLPs and FPIs can apply through the Common Application Form (CAF) of MCA and SEBI.
6. What are the supporting documents required for applying PAN?
Ans: As per Rule 158 of Income-tax Rules, 2026, the following documents are required:
- Proof of Identity
- Proof of Address
- Proof of Date of Birth / Date of Incorporation
7. Can any person other than applicant apply for PAN on behalf of applicant?
Ans: Yes, an Authorized Representative (AR) or Representative Assessee (RA) can apply on behalf of the applicant.
8. What documents are required for Authorized Representative (AR) / Representative Assessee (RA)?
Ans: In addition to the applicant’s documents, the following are required:
- Proof of Identity of AR/RA
- Proof of Address of AR/RA
9. What happens if an application is incomplete or deficient?
Ans: Incomplete applications are treated as invalid.
10. Is PAN application allowed to be edited after final submission?
Ans: No, edits are not allowed after final submission. Corrections can be made only through a separate PAN correction request after allotment.
The new PAN forms (93–96) bring clarity in classification but require careful selection and accurate filing. Using the correct form and proper documentation is essential to avoid rejection and delays.
