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

Download Form 95 Income Tax Rules 2026 notified  click here

FAQS  on Form 95 Income Tax Rules 2026

click here

Guidance note on Form 95 Income Tax Rules 2026

click here

Read More

NEW PAN FORMS UNDER INCOME TAX RULES 2026 FORM 1ST APRIL 2026

E Pan download : 4 ways to Download

New PAN Form 93 Income Tax Rules 2026 pdf Download

New PAN Form 94 Income Tax Rules 2026 pdf Download for Indian Companies/ LLP/Firms/ AJP/BOI/Trusts

Following queries solved

Form No 95 pdf download,

Form No 95 income tax pdf download,

new pan form for NRI,

Download PAN Application form for NRI,

NRI PAN pdf form,

PAN Application form for NRI,

new PAN form in place of 49AA,

nri pan form,
nri pan form pdf,
nri pan form pdf download,
49aa correction form,
nri pan form download,
49aa pan form pdf,
49aa form,
pan correction form pdf,
49aa form download,
nri pan form pdf,
nri pan form 49aa,
nri pan card application form,
nri pan card form,
nri pan application form,
nri pan correction form,
pan card correction form for nri pdf,
pan card application form for nri pdf,
pan correction form for nri pdf download,