PAN Card New Application Forms 2026: Form 93, 94, 95 & 96

A PAN (Permanent Account Number) card is essential for every taxpayer in India. It also serves as proof of identity and address for various banking and financial transactions. 

The Income Tax Department (ITD), under the Central Board of Direct Taxes (CBDT), introduced new PAN card application forms (Forms No. 93, 94, 95, and 96) from 1 April 2026 for applying for a new PAN card. These new PAN card forms replace the PAN application forms 49A and 49AA.

Why Were PAN Card Forms Changed?

From 1 April 2026, the old PAN card forms were replaced with the new PAN card application forms 93, 94, 95, and 96, to align with the provisions of the Income Tax Act, 2025, and the Income Tax Rules, 2026.

The new PAN application forms (Forms 93, 94, 95 and 96) for different categories of applicants replace the PAN forms 49A and 49AA as part of the transition to the Income Tax Act, 2025.

The revised forms ensure that PAN applications are filed in accordance with the new income-tax law framework and the applicant classifications prescribed under the updated rules.

List of New PAN Card Application Forms

What Is PAN Card Form 93?

PAN card form 93 is the form to be filled out and submitted by Indian citizens, including minors and Non-Resident Indians (NRIs), to obtain a PAN card. This form is to be used by all individuals who are residents of India and citizens residing outside India.

What Is PAN Card Form 94?

Form 94 PAN card application form is to be filled out by entities incorporated in India and unincorporated entities formed in India to obtain a PAN card. Indian entities include companies, trusts, partnership firms, Limited Liability Partnerships (LLPs), Body of Individuals (BOIs), government, Hindu Undivided Families (HUFs), Association of Persons (AOPs), local authorities, and artificial judicial persons.

What Is PAN Card Form 95?

Foreign citizens, including NRIs who are not citizens of India, Persons of Indian Origin (PIOs) and Overseas Citizens of India (OCIs) must use PAN application form 95 to apply for a PAN card. 

What Is PAN Card Form 96?

All foreign entities doing business in India must apply for a PAN card by filling out the PAN card form 96. Foreign entities incorporated outside India and unincorporated entities formed outside India but operating in India should apply for a PAN card using this form.

How to Download New PAN Card Forms?

The new PAN card form PDF can be downloaded from the Protean website.

• Form 93 PDF
• Form 94 PDF
• Form 95 PDF
• Form 96 PDF

How to Fill New PAN Card Application Forms?

Basic Rules 

The basic rules to remember when filling out the PAN card new form 2026 are given below. These basic rules apply to all PAN card new forms:

• The PAN card new application forms must be filled out only in English. 
• If the forms are filled offline, i.e. by downloading and taking a printout of the forms, they must be filled in block letters and preferably in black ink.
• If the forms are filled offline, each box should contain only one character (alphabet, number, or punctuation mark). 
• A blank space must be left after each word, number or punctuation mark.
• Fields marked with an asterisk (*) are mandatory to be filled in.
• The details entered in the PAN application form (name, address, date of birth, and parents' names) must match the details appearing on the supporting documents submitted as proof of identity, address, and date of birth.
• Avoid overwriting on the forms if filling them offline. 
• Corrections on the form post-submission are not allowed. If corrections are required, the PAN correction form must be filled out and submitted after PAN allotment.
• Applicants already allotted a 10-digit alphanumeric PAN cannot apply again, as having or using more than one PAN is illegal.

Photo Guidelines

• Two recent passport-size photographs must be uploaded or affixed to the new PAN card application form.
• If forms are submitted online, the photograph should be in JPEG format, with dimensions of 3.5 cm × 2.5 cm and a maximum file size of 20 KB. 
• If forms are submitted offline, the photograph should be 4.5 cm x 3.5 cm and affixed in the provided space. 
• The photograph should not be stapled or clipped to the form filled out offline.

Signature/ Thumb Impression

• If the form is filled out online, the scanned image of the signature in JPEG format, with dimensions of 2 cm x 4.5 cm and a maximum file size of 10 KB, should be uploaded.
• If the form is filled offline and a thumb impression is used, then only the left thumb impression must be used on the form.
• The signature or left-hand thumb impression should be placed across the photo affixed to the left side of the form. A portion of the signature or the left thumb impression should be on the photo affixed as well as on the form.
• The signature or left thumb impression should be clear on the form. 

AO Code

• The AO code indicates the tax jurisdiction of the applicant and must be filled out mandatorily.  
• Applicants can obtain the AO code (Area code, AO type, range code and AO number) of the Jurisdictional Assessing Officer from the Income Tax Office, IT PAN service centers managed by Protean or the Protean website.

Key Changes in New PAN Forms vs Old Forms (49A/ 49AA)

Documents Required for New PAN Card Forms

For Form 93 (Indian citizens)

• Proof of Identity: Aadhaar, Passport, Voter ID, Driving Licence, Ration Card, etc.
• Proof of Address: Aadhaar, Passport, Voter ID, Utility Bills, Bank Statement, etc.
• Proof of Date of Birth: Passport, Driving License, Voter ID, Birth Certificate, Matriculation Certificate, etc.

Note: Aadhaar card is no longer accepted as Proof of Birth. For individuals born on or after 1 October 2023, only a birth certificate issued by the municipal authority, or any office authorised to issue birth and death certificates by the Registrar of Birth and Deaths, or the Indian Consulate is accepted.

For Form 94 (Indian entities)

• For HUF: A notarised affidavit by the Karta and proof of identity, address and date of birth of the Karta
• For company, LLP and firm: Registration Certificate and CIN/ LLPIN number
• For trusts: Certificate of Registration Number and trust deed
• For AOP and BOI: Certificate of Registration Number, agreement and any government document establishing the identity and address of such persons
• For local authority or artificial juridical person: Government document establishing the identity and address of such persons

For Form 95 (Foreign citizens)

• Proof of Identity: Passport, PIO/ OCI card or other National/ Citizenship Identification Number/ TIN
• Proof of Address: Passport, PIO/ OCI card, Bank Account Statement, Certificate of Residence in India, Visa, etc.
• Proof of Date of Birth: Passport, PIO/ OCI card, Birth certificate issued by the municipal authority/ the Indian Consulate or a duly attested ‘Apostille’ Birth Certificate issued by any foreign authority

For Form 96 (Foreign entities)
Any one of the following:

• Registration Certificate issued in the applicant’s country, duly attested by:
  • Apostille or
  • Indian Embassy, High Commission, or Consulate, or
  • Authorised official of an overseas branch of a scheduled Indian bank
• Registration Certificate issued in India
• Approval letter issued by Indian authorities permitting the entity to set up an office in India

How to Apply for PAN Using New Forms?

You can fill out the PAN card new forms and apply for a PAN card either online or offline.

Online Application 

• Visit Protean (NSDL) or the UTIITSL portal.
• Select the applicable form based on the applicant category: ‘New PAN - Form No. 93’, ‘New PAN - Form No. 94’, ‘New PAN - Form No. 95’ or ‘New PAN - Form No. 96’.
• Select the PAN document submission mode and fill in the mandatory details on the form. 
• Upload the required documents and pay the fees.
• Submit and note down the acknowledgement number.
• Courier or post the physical documents, if required, to the Protean or UTIITSL office.

Offline Application

• Download the relevant form from the Protean website.
• Fill in the application, attach your photo and affix your signature to the form.
• Submit the filled out application form along with the required documents to your nearest PAN center.
• Pay the applicable fees and collect the acknowledgement number.

The e-PAN card will be issued within 5-10 days, while the physical PAN card will be issued within 15-20 days of application submission.

PAN Card Application Fees 2026

The PAN card application fees vary depending on the mode of document submission.

What Happens to PAN Cards Issued Under Old Form 49A/ 49AA?

PAN cards issued under the old Forms 49A and 49AA remain valid after 1 April 2026. Thus, existing PAN holders need not obtain a new PAN card by filling out the new PAN card forms.

The new PAN forms must be used only for applying for a new PAN card on or after 1 April 2026. PAN cards and PAN numbers issued under Forms 49A and 49AA continue to be valid for income tax, banking, financial, and KYC purposes. 

A PAN card is crucial to every person with a source of income or businesses operating in India. From 1 April 2026, the existing two PAN card application forms (49A and 49AA) have been replaced by four PAN new forms (93, 94, 95 and 96). The PAN card new application forms offer a more streamlined, category-specific approach for different types of applicants.