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

Form 93 is an application form for allotment of PAN under the Income Tax Act, 2025. Any person who enters significant financial transactions, operates a bank account, or earns taxable income in India needs a PAN. 

Form 93 is an application form for allotment of PAN under the Income Tax Act, 2025. Any person who enters significant financial transactions, operates a bank account, or earns taxable income in India needs a PAN. 

What Is Form 93 Under the Income Tax Act 2025?

If you are an Indian citizen applying for a PAN, you should use Form 93 from 01st April 2026. The old form 49A is governed by the Income Tax Act, 1961, which was in force until 31st March 2026. 

Form 93 Download

Which Old Form Does Form 93 Replace?

Form 93 replaces the old form 49A of the Income Tax Act, 1961. The erstwhile form 49A was applicable for Indian citizens applying for a fresh PAN card. Since only the new Income Tax Act 2026 is applicable for the new PAN applications, the old form lost its relevance. The following table explains the relevant section and rule references for the old and new PAN application forms.

Key Changes in Form 93 Compared to the Old Form 49A

1. Mother’s name: In the old Form 49A, the mother’s name is optional, mandatory only when the mother is a single parent. However, both the father’s name and mother’s name are mandatory under the new Form 93.
2. Aadhaar Number: The old form had an optional field, requiring Aadhaar enrolment number if the Aadhaar number is not available. However, disclosure of the Aadhaar number is mandatory in the new Form 93. 
3. Residential status: A new field for residential status is added in Form 93, which was absent in the previous Form 49A.
4. Passport requirement: The new Form 93 has a mandatory field for passport number, a new requirement which was not a part of the old Form 49A. Every non-resident and resident but not ordinarily resident has to disclose their passport number in the form .
5. Tax Identification number: Similar to passport number, applicants who are not resident-ordinarily resident must disclose their Tax Identification Number in the country of their residence.
6. Expanded Disclosure requirements for Representative Assessee: The new Form 93 contains additional information about the representative assessee, apart from name and address, namely PAN, Aadhaar number and contact details.

5. Structure of Form 93

Form 93 is primarily divided into seven parts - Part A to Part G.

6. Documents Required for Form 93

For form 93 applications, proof of identity, address and date of birth are mandatory documents. The following table lists the accepted documents for each documentary requirement, as per rule 158 of the Income Tax Act, 2026:

How to Apply for PAN Using Form 93?

Application for PAN can either be made through the NSDL Protean PAN site or through the income tax portal. 

Application through Protean PAN Site

1. Visit the Protean PAN site at onlineservices.proteantech.in.
2. Application form needs to be filled, and requisite fees to be paid on the site.
3. Application can also be downloaded, filled and physically submitted through PAN Service providers.
4. After submission of the application and documents, they are verified by the department, and on successful completion, physical PAN is dispatched, or e-PAN is allotted, as per the applicant’s requitements.

Application Fee for Form 93

Common Mistakes to Avoid While Filling Form 93

1. Your name must match your name as per the Aadhaar.
2. It is highly recommended to retain the acknowledgement document generated for future reference.
3. The applicant should fill all the required fields accurately. Any wrong information may invalidate the application and a fresh application can be made in this regard.

For detailed instructions, please refer to the official instructions released by the department.