PAN Card New Rules 2026 Income Tax Rules 2026 from 1st April 2026

Under the Income Tax Rules 2026, the framework for the Permanent Account Number (PAN) has undergone a complete restructuring to simplify compliance, reduce friction, and improve tracking. Here are the new rules effective from April 1, 2026:

• Category-Specific Application Forms: The old multi-purpose Forms 49A and 49AA have been abolished and split into four distinct forms: Form 93 for Indian citizens, Form 94 for Indian entities, Form 95 for foreign individuals, and Form 96 for foreign entities. Download New PAN forms No 93 to 96 from 1st April 2026
• Aadhaar Integration and Initials: Providing an Aadhaar number is mandatory for most applicants. To resolve long-standing mismatch issues, initials are now allowed in the PAN application if the applicant’s Aadhaar name contains initials, provided the applicant also submits their expanded full name along with supporting documents.
• Inoperative PAN and Aadhaar Usage: If an eligible person fails to intimate their Aadhaar number to the tax authorities, their PAN will become inoperative. Conversely, taxpayers who have successfully linked their accounts may quote their Aadhaar number in lieu of their PAN for tax filings and specified transactions.
• Mandatory Contact Details: Providing a mobile number and email address is strictly mandatory for all applicants to enable real-time communication and application tracking directly with the Income Tax Department.
• Transactions Without a PAN: Individuals who do not possess a PAN but need to undertake specified financial transactions must now submit a declaration using the new Form 97, which completely replaces the old Form 60. The banks or entities receiving these declarations must report them half-yearly using Form 98.
• Representative Assessee (RA) Accountability: When applying on behalf of a minor or an entity, the RA or Authorized Representative must provide their own contact details (mobile and email) as well as their own PAN or Aadhaar to establish the genuineness of the application.
• Stricter Rules for Non-Residents and Foreigners: Indian citizens who are Non-Residents (NRIs) or Not Ordinarily Residents (NORs) must mandatorily provide their passport number. Foreign individuals and foreign entities are mandatorily required to provide their Tax Identification Number (TIN), and foreign entities must also submit proof of their date of incorporation.
• Penalties for Misuse or Non-compliance: Providing a false PAN or Aadhaar number, or failing to authenticate or quote it in prescribed documents, will attract a penalty of ₹10,000 for each default. Additionally, failing to link your Aadhaar by the prescribed date attracts a fee of up to ₹1,000.
• Status of Existing PANs: Taxpayers do not need to reapply, as existing PAN numbers will remain perfectly valid under the new Act. Furthermore, any PAN applications already pending as of March 31, 2026, will continue to be processed and remain valid without the need for a fresh application.

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Download Form 49A New Form for PAN (Permanent Account Number) Application under Income Tax Act .

Why Form No  49A is used

Form 49A if Application for Allotment of Permanent Account Number [In the case of Indian Citizens/lndian Companies/Entities incorporated in India/ Unincorporated entities formed in India] See Rule 114 of Income tax Rules . To avoid mistake (s), please follow the accompanying instructions and examples before filling up the form

Who can apply for PAN in Form 49A?

Format of Form 49A PAN form

Download Form 49A Click here

How to fill Form 49A  PAN form

• Form to be filled legibly in BLOCK LETTERS and preferably in BLACK INK. Form should be filled in English only
• Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word
• ‘Individual’ applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space  provided on the form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend  on the quality and clarity of photograph affixed on the form
• Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on form.
• Signature /Left hand thumb impression should be within the box provided on the right side of the form. The signature should not be on the photograph affixed on right side of the form. If there is any mark on this photograph such that it hinders the clear visibility  of the face of the applicant, the application will not be accepted.
• Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and  stamp.
• (g) AO code (Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must be filled up by the  applicant. These details can be obtained from the Income Tax Office or PAN Centre or websites of PAN Service Providers on  www.utiitsl.com or www.tin-nsdl.com
• Guidelines for filling the Form 49A are enclosed in Form 49A Click here
• Guidelines for Form 49A for Non Residents : Click here

Fees for Form 49A (PAN form)

The fee for processing PAN application is Rs 110/- (including goods & service tax). In case, the PAN card is to be dispatched outside India then additional dispatch charge of Rs 910/- will have to be paid by applicant.

Mode of Payment

Payment may be made online using Credit / Debit card and Net-banking facility
Alternatively, the payment may be made by Demand draft drawn in favour of ‘NSDL-PAN’
payable at Mumbai.

Take acknowledgement after Submitting Form 49A PAN Form

Applicant will receive an acknowledgment containing a unique number on acceptance of this form. This acknowledgement  number can be used for tracking the status of the application.

Instructions for Form 49A (PAN form)

Those already allotted a ten digit alphanumeric PAN shall not apply again as having or using more than one PAN is illegal.
However, request for a new PAN card with the same PAN or/and Changes or Correction in PAN data can be made by filling up  ‘Request for New PAN Card or/and Changes or Correction in PAN Data’ form available from any source mentioned in (a) above.
The cost of application and processing fee is same as in the case of Form 49A.

Apply Form No 49A (PAN Form ) Online

Paperless online PAN application facility based on eSign (i.e. Aadhaar based e-Signature)
and Digital Signature Certificate (DSC) has been provided to applicant enabling PAN
applicants to furnish their application for PAN online, upload scanned images of supporting
documents, photo & signature and digitally sign the application online.
No physical documents are required to be sent by the PAN applicants for eSign and
DSC based PAN applications.

How to Apply PAN Card (Permanent Account Number )

On successful submission of online application and payment (for online mode of  payment), an acknowledgement receipt is generated.
 Save and take a print out of the acknowledgement receipt.
 The duly signed and photos affixed acknowledgement receipt alongwith prescribed
supporting documents should be sent to ‘INCOME TAX PAN SERVICES UNIT (Managed
by NSDL e-Governance Infrastructure Limited)’ at 5th Floor Mantri Sterling , Plot No.
341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune-411 016.
 The 15 digit acknowledgement no. appearing on the acknowledgement receipt can be used for tracking status of application.

Documents to be enclosed with PAN Form 49A

Documents for the following are required to be enclosed with Form 49A /PAN Form

Proof of Identity

Proof of Address

Proof of date of birth

Supporting documents
 Proof of Identity (POI), Proof of Address (POA) and Proof of Date of Birth (PODB) as per
Rule 114(4) of Income Tax Rules, 1962
 Proof of AADHAAR (Copy of AADHAAR Card), if AADHAAR is mentioned.
 Additional documents for PAN Change Request application
 Proof of PAN – Copy of PAN card/allotment letter
 Proof of Change Requested – Documents indicating change of name (i.e. Name/Father’s name) from old name to new name

List of Documents Required

• POI/POA Documents Required
  • Indian Citizen
  • Foreign Citizen/NRI
• Additional document for Change/Correction
• Prescribed format of Certificate of identity /address issued by MP/MLA/Municipal Councillor/Gazetted Officer
• Prescribed format of Certificate issued by the Employer on the letter head of the organization / institution
• Prescribed format of Certificate of identification issued by the Bank on the letter head of the bank
• Prescribed format of Certificate issued by Overseas Bank Branch of Scheduled Bank registered in India
• Online application form (with photo &/or signature affixed) and Prescribed supporting documents (except for e-Sign/DSC based applications) should be sent to NSDL e-Gov, Income Tax PAN Services Unit at 5th Floor Mantri Sterling , Plot No. 341, Survey No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune – 411 016

Documents to be enclosed for 49A are enclosed in annexure to Form 49A Click here

Important Check Points while filling form 49A

 No initials/abbreviations to be used in name/father’s name (except for Middle name).
 No prefixes such as Dr, Col, Major, etc. should be mentioned in ‘Name’, father’s name and
‘Name to be printed on card’ fields.
 Representative Assessee (RA) details mandatory for minor/lunatic/idiot/deceased cases.
 POI, POA and PODB should indicate exactly the same name as mentioned in the application.

AO Code in PAN Form 49A

It is mandatory for the applicants to mention the AO code in the PAN application. The AO code under jurisdiction of which the applicant falls, should be selected by the applicant. The applicants are advised to be careful in selection of the AO code. The details given here are as per the information received from the Income Tax Department. For additional information applicants may contact local office of Income Tax Department or call Aaykar Sampark Kendra on 0124-2438000.

• PAN AO Codes – International Taxation
• PAN AO Codes – Non International Taxation (other than Mumbai region)
• PAN AO Codes – Non International Taxation (Mumbai region)
• PAN AO Codes – Defence personnel

Track your PAN Application Status

Use 15-digit acknowledgement number for tracking the status of application, as under:
 Check status at TIN website  . You can track status of your PAN Click here 

 SMS ‘NSDLPAN 15 digit ack. no.’ to 57575.
 E-mail us at tininfo@nsdl.co.in
 Contact our Call Centre at (020) – 2721-8080
 Fax us your queries at (020) – 2721-8081
 Write to us at following address:
INCOME TAX PAN SERVICES UNIT (Managed by NSDL e-Governance Infrastructure
Limited), 5th Floor Mantri Sterling , Plot No. 341, Survey No. 997/8, Model Colony, Near
Deep Bungalow Chowk, Pune-411 016

FAQs on Form 49A PAN Form

Who can apply on behalf of minor, lunatic, idiot, mentally retarded, deceased and wards of court?

Do I need to apply for a new PAN when I move from one city to another?

Helpline for Form 49A / PAN Form

For more information on Form 49A / Application status enquiry contact:

Call Center 1800-180-1961

NSDL e-Gov  Call center No 020-27218080

Email :  tininfo@nsdl.co.in

SMS:  NSDLPAN Acknowledgement No. & send to 57575 to obtain application status. For example u Type ‘NSDLPAN 881010101010100’ and send to 57575

Address : INCOME TAX PAN SERVICES UNIT (Managed by NSDL e-Governance
Infrastructure Limited), 5th Floor, Mantri Sterling, Plot No. 341, Survey
No. 997/8, Model Colony, Near Deep Bungalow Chowk, Pune – 411 016.

Other Study Material for Form 49A

PAN Card Application form 49A Amended to have Transgender option : CBDT Notification

Aadhaar mandatory for Applying PAN ; Form 49A revised w.e.f 01.07.2017

PAN application through Incorporating Company Electronically (SPICe) (Form No. INC-32)

PAN card Application Form Documents required

PAN card requirement eased for corporate assessees 

PAN Card for NRI’S

Permanent Account Number (PAN) : Free Study Material

For info Visit Income tax website of India

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