New PAN Form 93 Income Tax Rules 2026 pdf Download
Form No. 93 is the newly introduced, category-specific application form for the allotment of a Permanent Account Number (PAN) specifically for individuals who are citizens of India. It replaces the older, multi-purpose Form 49A under the new tax framework.
Here are the key points regarding Form 93 under the Income Tax Rules, 2026:
- Governing Provisions: The form is governed by Section 262 of the Income-tax Act, 2025, and Rule 158 of the Income Tax Rules, 2026. It will be used for all fresh PAN applications filed on or after April 1, 2026.
- Mandatory Aadhaar & Initials: Providing an Aadhaar number is mandatory for all applicants, except those in exempted categories. While initials are generally not allowed, if an applicant’s name in Aadhaar contains initials, they are permitted in Form 93 provided the applicant also supplies their expanded full name along with supporting documents.
- New Mandatory Fields: The form now mandates the inclusion of the mother’s name. Additionally, contact details such as mobile number and email address are mandatory to enable real-time tracking and communication with the Income Tax Department.
- Residential Status & NRI Requirements: A new field for “Residential Status” (resident, non-resident, or resident but not ordinarily resident) has been added. For Indian citizens who are Non-Residents (NRIs) or Residents but Not Ordinarily Residents (NORs), providing a passport number and a Tax Identification Number (TIN) is mandatory.
- Address and Delivery Options: Applicants can select their “Address for Communication” as either their residential address, their Representative Assessee’s address, or their office address. If they choose to have the physical PAN card delivered to their office, they must submit additional proof of that address.
- Applications for Minors: Minors can apply for a PAN using Form 93. In such cases, the application requires the minor’s Aadhaar and photograph, alongside the proof of identity and address of the Representative Assessee (RA).
- Representative Assessee (RA) Checks: To establish genuineness, the form now makes it mandatory to provide the contact details (mobile, email) and the PAN/Aadhaar of the Representative Assessee filing on behalf of the applicant.
- Required Documents: Applications must be accompanied by three types of supporting documents: Proof of Identity, Proof of Address, and Proof of Date of Birth.
Download New PAN Form 93 Income Tax Rules 2026 pdf Download
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FAQS on Form 93 Income Tax Rules 2026
Guidance note on Form 93 Income Tax Rules 2026
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