New PAN Form 95 Income Tax Rules 2026 pdf Download for NRI
FORM NO. 95
[See rule 158]
Application for Allotment of Permanent Account Number
[For an Individual not being a Citizen of India]
Under the Income Tax Rules, 2026, Form No. 95 is the newly introduced, category-specific application form for the allotment of a Permanent Account Number (PAN) designed exclusively for individuals who are not citizens of India (foreign individuals). It replaces the older, multi-purpose Form 49AA.
Here are the key points regarding Form 95,
- Governing Provisions: The form is governed by Section 262 of the Income-tax Act, 2025, and Rule 158 of the Income Tax Rules, 2026.
- Mandatory Tax Identification Number (TIN): It is now strictly mandatory for non-citizen individuals to provide their Tax Identification Number (TIN) when applying for a PAN.
- Citizenship Type Specification: The form features a specific field for “Citizenship type,” requiring the applicant to provide additional information clarifying whether they are a Foreigner, a Person of Indian Origin (PIO), or an Overseas Citizen of India (OCI).
- Mandatory Proof of Date of Birth: Submitting proof of date of birth has been made mandatory for foreign citizens to ensure the authenticity of the information being submitted.
- Required Supporting Documents: Applicants must submit documents across three categories:
- Proof of Identity: Acceptable documents include a Passport, PIO card, OCI card, or other national/citizenship identification number or TIN. (Note: Non-Indian IDs/TINs must be duly attested by an Apostille or by the Indian embassy/Consulate in the applicant’s location).
- Proof of Address: Options include a Passport, PIO/OCI card, attested national ID/TIN, a bank account statement from the country of residence, an NRE bank account statement in India, a residential permit from State Police, or a Visa granted alongside an appointment letter and address certificate from an Indian employer.
- Proof of Date of Birth: Acceptable documents include a copy of a Passport, PIO/OCI card, an attested national ID/TIN that contains the date of birth, or a birth certificate issued by a municipal authority, an authorized foreign authority (duly attested), or an Indian Consulate.
Download New PAN Form 95 Income Tax Rules 2026 pdf Download
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