Form 93 Income Tax Act 2025: Complete Guide to the New PAN Application Form for Indian Citizens.

Form 93 is a new category-specific PAN application form which was introduced as per section 262 of the Income Tax Act 2025, and Rule 158 of the Income Tax Rules, 2026. 

What is Form 93 as per the Income Tax Act 2025? 

Form 93 is the official application form for the allotment of a Permanent Account Number (PAN) for citizens of India which is mentioned in Rule 158 of the Income Tax Rules, 2026 along with section 262 of the Income Tax Act 2025.

As per the new Income Tax Act 2025, both Form 93 and Form 94 has now been split into four category-specific forms to avoid irrelevant field results, reduce errors and improve the overall applicant experience. 

Form 93 is focused specifically on citizens of India  and not companies, HUFs, trusts or foreign entities.It is applicable to resident Indians, NRIs, and RNORs (Resident but Not Ordinarily Resident), as long as they hold Indian citizenship. 

What are the changes as per the new form as per the Income Tax Act 2025.

Form 93 replaces Form 49A, with a special focus on individual applicants who are Indian citizens. As per the previous Income Tax Act 1961, Form 49A was applicable to all Indian citizens including individuals, companies, HUFs, and entities which are formed in India. This one size fits-all approach led to confusion and redundant fields. 

As per the Income Tax Rules, 2026, the previous Form 49A has been majorly split into two new forms as mentioned below. Below mentioned is the difference between Form of 1962 Act with those in New form of  2026 Act:

Who is eligible to Apply under Form 93?

All individual Indian citizens, regardless of your current place of residence, this includes

1. Residents of India applying for fresh PAN (applying for the first time)
2. Non-residents Indians (NRI) holding an Indian passport.
3. Residents but Non-ordinary Residents (RNORs)
4. Indian citizens who are living abroad (H-1b holders, students, Green Card holders who retain Indian citizenship)
5. Parents or guardians applying on behalf of  minor Indian citizens.

Key Note: If you are a foreign national, OCI card holder or POI (Person of Indian Origin) without Indian Citizenship, you must apply as per Form 95 instead. 

What are the key changes in Form 93 Compared to Old Form 49A ? 

Form 93  has introduced multiple new fields and requirements for and improved accuracy, reduce Aadhaar mismatches, and ensure better compliances. Below mentioned are the key changes.

What are the documents required for Form 93 ?

As mentioned under Rule 158 of the Income Tax Rules, 2026 you are required to submit three type of supporting documents with Form 93 

 A) Proof of Identity.

1. Aadhaar Card
2. Indian Passport
3. Voter Identity Card.
4. Driving licence 
5. Photo identity card issued by central/state Government or PSU
6. CGHS card or ex-servicemen contributory Health Scheme (ECHS) photo card
7. Bank certificate on letterhead (with duly attested photograph and bank account number)
8. Certificate of identity duly signed by MP/MLA/ Municipal Councillor/ Gazette Officer.

      B) Address Proof

1. Aadhaar Card
2. Indian Passport
3. Voter Identity Card.
4. Post office passbook (mentioning address)
5. Domicile Certificate issued by the Government
6. Property registration Document
7. Electricity/ Water/Gas/Telephone (not more than three month old)
8. Allotment letter of accommodation from State/Central Government 

    C) Proof of Date of Birth (Any one)

1. Aadhaar Card
2. Indian Passport
3. Driving Licence 
4. Birth Certificate issued by Municipal Authority/ Registrar of Birth and Death/ Indian Consulate.
5. 10th Standards Marks sheet
6. Pension Payment Order
7. Marriage Certificate issued by the Registrar of Marriage
8. Domicile Certificate issued by Government 
9. For individuals born on after 1st October 2023, the birth certificate is mandatory.

For NRIs, Aadhaar is not mandatory. A copy of Indian Passports would serve as Proof of Identity as well as Proof of Date of Birth. A recent Bank statement or utility bill form the country of residence is accepted as Proof of Address. 

How to Apply to Apply for a PAN Application as per Form 93? Step by Step Guidance 

1. Visit the UTIITSL portal
2. Select ‘New PAN– Form 93 and 94 (Indian Citizenship)
3. Fill the Personal Details
4. Enter Residential Status
5. Upload the required Documents 
6. Enter AO code
7. Pay the  Application Fee
8. Submit and Save Acknowledgement 
9. Track and receive your PAN

Application Through the Income Tax e-Filing Portal

Income Tax Department also allows you to apply for a new PAN through its official e-filing portal

1. Visit the Portal and navigate to PAN services.
2. Click on ‘Apply for New PAN (Form 93)
3. Fill all the personal details and supporting documents  asked on the portal application
4. Complete the payment and save your acknowledgement number.

This method of application is specifically useful for those who are already registered on the e-filing portal and want to apply without switching platforms. 

What are the Special Rules as per Form 93 ?

If you are holding an Indian Passport and applying for a PAN card, here’s everything you need to know. 

1. Select Non-Resident’ as your Residential status as per form 
2. Aadhaar is NOT required for NRIs who have been outside India for 182 plus days in the financial year.
3. Passport number is mandatory for NRIs
4. TIN (tax Identification Number ) is mandatory.
5. A foreign address is accepted as the communication address. The PAN card would be dispatched internationally at a higher fee. 
6. A recent foreign bank statement or utility bill not older than 3 months is accepted.

What are the common mistakes to avoid while filing Form 93 ?

1. Name not matching Aadhaar 
2. Mother’s name left blank 
3. Wrong form selected 
4. Incomplete contact details 
5. Document not self-attested 
6. Wrong Photograph