Applying for a PAN Card? The Income Tax Department has introduced four new types of forms for application of Permanent Account Number, and taxpayers should take note of these before applying for a new PAN Card.These forms – Form 93, Form 94, Form 95, and Form 96, have been introduced to suit different categories of applicants, including Indian residents, foreign individuals, as well as domestic and overseas entities.The revised system simplifies the application process by assigning a specific form to each category of user.
- Form 93: This is for individuals who are citizens of India
- Form 94: This is for companies and entities that have been incorporated or formed in India
- Form 95: This is for individuals who are not Indian citizens
- Form 96: This is for entities that have been incorporated or established outside India
These new forms for application of PAN are replacing the earlier framework under Rule 114 of the Income-tax Rules, 1962. Earlier the system relied on two forms which were based on the applicant’s status. Form 49A was used by Indian citizens and domestic entities, while Form 49AA applied to foreign individuals and overseas entities before April 1, 2026.
PAN Card Application Forms: What changes?
- According to an ET report, many updates have been introduced to make PAN application forms clearer and easier to use.
- The redesigned forms are said to be more structured and straightforward, with instructions that are precise and aligned with the Income-tax Act and related rules.
- A uniform format and terminology have been adopted across all PAN Card forms to maintain consistency.
- The new system divides applicants into four distinct categories, with each form aimed at capturing only the information relevant to that specific group, making the process simpler to complete.
- Providing contact details such as mobile number and email is now compulsory for all applicants, enabling them to track their application and receive updates directly from the Income Tax Department.
- Other changes include a larger photograph size to improve identification, and a more detailed classification of entity types within the form itself for better clarity.
- At the same time, certain fields considered unnecessary have been removed, such as salutations, name abbreviations, questions about previous names, and KYC-related details for FPI applicants.
For individuals, the name must now be entered in full, though initials are allowed if they already appear in the Aadhaar card record. This aims to avoid mismatches during authentication. The mother’s name has been made a mandatory field.PAN card applicants are now also required to specify their residential status, including whether they are resident, non-resident, or resident but not ordinarily resident. There is now an option to have the PAN card delivered to an office address, provided additional proof is submitted, the ET report said.In cases which involve a representative assessee, some key details such as mobile number, email, and PAN or Aadhaar card must be provided in order to establish authenticity. Additionally, for individuals classified as non-resident or resident but not ordinarily resident, it is now mandatory to furnish passport details and the Tax Identification Number.
