Quick Read
- The new PAN framework consists of category-specific forms, according to which applicants are required to identify the applicable form in respect of their category prior to applying for PAN.
- The form you need depends on your citizenship and whether you are applying as an individual or an entity.
- Applicants are advised to have the requisite documents related to identity, address, registration, and taxes ready based on their category.
- Applications for PAN can be made to the Income Tax Department and the authorised PAN service providers in accordance with the prescribed procedure.
Getting your PAN is simple, but choosing the correct new PAN card form is essential. With the PAN application process restructured from 1 April 2026, knowing which form to fill in for your application can help to avoid any confusion.
Why did the PAN Card Forms Change in 2026?
The PAN card forms were changed to make the application process more specific to each type of applicant. Earlier, Forms 49A and 49AA covered broader applicant categories. From 1 April 2026, these have been replaced with Forms 93, 94, 95 and 96.
| PAN Form | Applicable Applicant |
| Form 93 | Individual who is a citizen of India |
| Form 94 | Non-individual Indian entity |
| Form 95 | Individual who is not a citizen of India |
| Form 96 | Non-individual foreign entity |
What are Forms 93, 94, 95 and 96?
The four new PAN card forms consist of information relating to the particular status of the applicant. The details that each form requires are mentioned below:
1. Form 93: For Indian Citizens
Form 93 can be used by people who are citizens of India, including NRIs and RNORs. According to the category of the individual, Form 93 will include details like the person’s Aadhaar number, address, date of birth, residential status, and contact details.
2. Form 94: For Indian Entities
Form 94 will be relevant for Indian non-individual entities like companies, LLPs, partnerships, trusts, HUFs, AOPs, and BOIs. The applicants will be expected to provide relevant registration details along with entity-related details.
3. Form 95: For Foreign Individuals
Form 95 is used by individuals who are not citizens of India and require a PAN. In certain cases, a passport, foreign tax identification number, and address or identity documents may be required.
4. Form 96: For Foreign Entities
Form 96 is for non-individual entities formed outside India. Applicants may need to provide registration details, authorised representative information, and their Tax Identification Number (TIN), as applicable.
What has Changed From Forms 49A and 49AA?
Earlier, applicants were grouped under Forms 49A and 49AA. The 2026 framework separates these categories across four forms, making the application structure more specific.
| Earlier System | 2026 PAN Form Structure |
| Form 49A | Forms 93 and 94 |
| Form 49AA | Forms 95 and 96 |
| Broader applicant categories | More specific applicant categories |
| Common form structure | Category-based information and requirements |
How Can You Download and Apply for the New PAN Card Form?
The PAN card form can be downloaded either from the website of the Income Tax Department or from authorised PAN service providers like Protean eGov and UTIITSL. The next step would be to shortlist the form and then provide all the required details and documents, along with the fee and verification process.
Steps to apply:
- Select the PAN form applicable to you
- Download the application or go to the online portal
- Fill in the details
- Attach the necessary documents
- Make a payment and complete the verification
What Documents are Required for a PAN Application?
The set of documents that should be submitted along with the PAN card form depends on the category of the applicant. Based on the type of application form, the documents include:
- Identity and address proof
- Date of birth proof (in some cases)
- Incorporation or registration documents (in case of entities)
- Details of the authorised representative
- TIN or any other foreign identification documents (in case of foreign applicants)
Form 93 requires submission of an Aadhaar card (some exclusions apply). Check the latest document requirements before submitting your application, as they vary by applicant category.
What Mistakes Can Delay a PAN Application?
Simple errors may slow down your PAN application processing. To avoid any delays before submitting your PAN Card Form application, make sure that:
- The correct application has been selected
- The details provided are consistent with the supporting documents
- All documents are filled in clearly and completely
- Mandatory fields and verification are completed
- For businesses, the information given regarding the entity and authorised signatory is correct
Wrapping Up
Forms 93, 94, 95, and 96 have increased the specificity of the process of obtaining the PAN through the classification of the forms based on the category of the applicant. For companies, choosing the right form and having their documentation up-to-date can help simplify tax and financial procedures.
However, at Lendingkart, we understand that following these formalities is just one aspect of operating a business. If working capital is required for stock and expenses or other purposes, we can help eligible MSMEs obtain digital business loans without including the process of applying for the PAN in the process of getting a loan.
Frequently Asked Questions (FAQs)
1. What are the new PAN card forms introduced in 2026?
Forms 93, 94, 95, and 96 are the new PAN application forms prescribed under the Income-tax Rules, 2026. They replace the earlier Forms 49A and 49AA for fresh PAN applications from 1 April 2026.
2. Which PAN card form should an Indian individual use?
An individual who is a citizen of India should generally use Form 93 for a new PAN application, subject to the applicable rules.
3. Which PAN form should businesses and organisations use?
Indian non-individual entities such as companies, LLPs, firms, trusts and HUFs should use Form 94 for a new PAN application.
4. Can I still use Forms 49A and 49AA?
For fresh PAN applications made on or after 1 April 2026, the new Forms 93, 94, 95 or 96 should be used, as applicable. Existing PAN numbers remain valid.
5. Where can I download the official PAN card form?
The Income Tax Department states that Forms 93, 94, 95 and 96 can be downloaded through the portals of authorised PAN service providers, including Protean eGov and UTIITSL.
