New PAN Form 94 Income Tax Rules 2026 pdf Download
Under the new Income Tax Rules, 2026, Form No. 94 is the newly introduced, category-specific application form for the allotment of a Permanent Account Number (PAN) tailored specifically for non-individual Indian entities.
Here are the key points regarding Form 94:
- Purpose and Applicability: Form 94 is exclusively used for PAN applications by Indian companies, entities incorporated in India, or unincorporated entities formed in India. This explicitly includes Indian companies, Limited Liability Partnerships (LLPs), partnership firms, trusts, Hindu Undivided Families (HUFs), Associations of Persons (AOPs), Bodies of Individuals (BOIs), and Artificial Juridical Persons (AJPs).
- Replaces Old Form: It replaces the older, multi-purpose Form 49A, streamlining the application process by ensuring that the form only contains fields relevant to domestic entities.
- Governing Provisions: The form is governed by Section 262 of the Income-tax Act, 2025, and Rule 158 of the Income Tax Rules, 2026.
- Representative Assessee Details: To establish the genuineness of the application, the form makes it mandatory to provide the contact details (mobile number, email address) and the PAN or Aadhaar of the Representative Assessee (RA) acting on behalf of the entity.
- Required Supporting Documents: The documents required to be submitted alongside Form 94 depend on the specific type of entity. For instance:
- For an Indian Company: A copy of the Certificate of Registration issued in India by the Registrar of Companies must be submitted.
- For a Hindu Undivided Family (HUF): An original affidavit by the Karta of the HUF (duly attested by a Notary Public or Oath Commissioner) stating the names, addresses, and PAN/Aadhaar of all coparceners as of the application date is required. Additionally, the Karta must submit their own proof of identity, address, and date of birth.
Download New PAN Form 94 Income Tax Rules 2026 pdf Download
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FAQS on Form 94 Income Tax Rules 2026
Guidance note on Form 94 Income Tax Rules 2026
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