New PAN Card Forms: 93, 94, 95, 96

Starting from 1st April, 2026, four new PAN application forms are in effect: Forms 93, 94, 95, and 96. Each form is designed for different types of applicants, including Indian citizens, foreign individuals, and companies, etc. The two old PAN allotment forms, Form 49A and Form 49AA, have now been replaced. Hence, applications submitted using old forms after 1st April will not be processed.

Any PAN applications that are pending as of the 31st of March, 2026, will be considered valid, and you don't need to submit a fresh application. However, any application filed on or after the 1st of April must use the new PAN forms. These forms can be downloaded through Protean (formerly NSDL), UTIITSL, or the Income Tax Department's website. Keep reading to learn which new PAN card form you need to use and more.

What are the New PAN Application Forms?

The new PAN (Permanent Account Number) card forms are introduced to address the needs of Indian and foreign applicants, both individuals and entities. To ensure compliance with the latest legal and regulatory rules, each form is designed under Rule 158 and Section 262 of the Income Tax Act, 2025.

The new PAN forms are categorized into four types. Apart from that, two other forms are also introduced to use when making changes/corrections in the PAN.

Who Needs to File?

Any person, whether an individual or an entity, who wants to apply for PAN allotment needs to file PAN forms. It includes the following:

• Indian citizens/NRIs
• Foreign companies
• Foreign nationals
• Domestic companies
• Unincorporated entities
• Entities operating in India

In short, anyone who requires a PAN must file the relevant form based on their classification.

What is the Structure of the New Forms?

Each PAN form collects important information in 6 key sections. The table below lists the 6 major sections and the information required in each section:

What are the Changes Made in the New PAN Forms?

Here are the changes made in the new PAN card forms (93/94/95/96):

• The new PAN forms are classified into four types, with each form containing only the necessary information.
• Each form focuses on a specific type of applicant to make the form completion process easier.
• The new forms are designed to be precise, to the point, and self-explanatory. Also, instructions for filling out the forms have been updated to be easily understood and compliant with the Income Tax Act rules.
• Submitting contact details (mobile, email, etc.) is now mandatory for all applicants. It allows you to track the application status. Also, you can receive up-to-date information directly from the Income Tax Department.
• The requirement for photograph size is increased for verification, and sub-categories of the entity status are provided in a detailed manner as a part of the form.
• Many irrelevant fields have been eliminated, such as Salutation, Name Abbreviations, KYC details for FPI applicants, etc.

What is the Difference Between Old PAN Forms and New PAN Forms?

The table below lists the differences between old PAN forms and new PAN forms:

PAN Card Application Process

Applying for a PAN card is easy and has straightforward steps. First, you need to fill out the PAN allotment application form and submit it. You need to submit proof of identity, proof of address, and proof of date of birth/ date of incorporation. Then, you must pay the required fees. After that, you need to submit the completed form either online or by visiting an authorized PAN service provider (SP) in person.

The service provider will digitize the application if you submit the form physically. They will verify the supporting documents against the information filled in the form. The data is sent to the Income Tax department upon successful verification of details and documents. Lastly, a PAN is allotted to you. In case you request a physical card, you will receive it at your registered address.

The Bottom Line

The Income Tax Department introduced the new PAN forms to simplify the process, improve data accuracy, and enhance verification. The new forms have clearer and more precise instructions, with larger photograph requirements to tighten identification. Ensure to use Form 93, 94, 95, or 96 if you are applying for a PAN after the 1st of April, 2026.

If you are unsure about which form to use, seek assistance from an expert at Savetaxs to ensure compliance. At Savetaxs, we have a team of experts who can help you select the relevant form based on your classification. They can guide you with everything, from filling out the form to reviewing the documents to submitting your application. Connect with us right away, as we are actively working around the clock across all time zones.