New PAN Form 93 Income Tax Rules 2026 pdf Download

FORM NO. 93
[See rule 158]
Application for Allotment of Permanent Account Number
[For an Individual being a Citizen of India]

Key points about New PAN Form 93 Income Tax Rules 2026

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

FAQ’s on PAN

1. What is PAN?
Ans: PAN (Permanent Account Number) is a unique identifier allotted by the Income-tax  Department to taxpayers. It is mandatory for various financial and tax-related transactions.

2. Who should apply for PAN?
Ans: Any person/entity who is required to file income tax returns or engage in prescribed specified financial transactions as per Income-tax Rules should apply for PAN.

3. How is PAN different from TAN?
Ans: PAN identifies taxpayers, whereas TAN identifies persons/entities responsible for TDS/TCS compliance. PAN cannot substitute TAN where TAN is required.

4. Which forms are prescribed for PAN application under the Income-tax Rules, 2026?
Ans: The Forms mentioned below are prescribed for PAN Application:

i. Form No. 93: Individual (Being citizen of India)
ii. Form No. 94: Non-Individual Indian Entities
iii. Form No. 95: Individual (Not being a Citizen of India)
iv. Form No. 96: Non-Individual Foreign Entities

5. How can an applicant apply for PAN?
Ans: Applications can be submitted online by accessing the portals of Protean/ UTIITSL or visiting PAN Centers of authorized PAN Service Providers i.e. Protean, UTIITSL.
Domestic Companies/LLPs and FPIs can apply through Common Application Form (CAF) of MCA and SEBI respectively.

6. What are the supporting documents required for applying PAN?
Ans: The following supporting documents are required for PAN Application as per Rule 158 of Income-tax Rules, 2026:
i. Proof of Identity
ii. Proof of Address
iii. Proof of Date of Birth/Date of Incorporation.

7. Can any person other than applicant apply for PAN on behalf of applicant?
Ans: Yes, an Authorized Representative (AR) / Representative Assessee (RA) can file the PAN application on behalf of applicant.

8. What documents are required for Authorized Representative (AR) / Representative
Assessee (RA) while applying PAN on behalf of applicant?
Ans: In addition to applicant’s supporting documents, below documents of AR/RA are required:
i. Proof of Identity
ii. Proof of Address

9. What happens if an application is incomplete or deficient?
Ans: Incomplete applications are treated as invalid.

10. Is PAN application allowed to be edited after final submission?

Ans: No, edits are not allowed after final submission. Corrections can be made through a separate correction request after PAN is allotted.

11. Is correction allowed in PAN?
Ans: Yes, correction requests can be submitted using the PAN change/correction request form.

12. Is there any fee for PAN application?
Ans: Yes, fee is applicable as below:

13. How can the status of PAN application be tracked?
Ans: Applicants can track status using the acknowledgement/reference number on the designated portal.

14. Which parent name will get printed on PAN card?
Ans: Father’s/Mother’s name, as selected in PAN application will be printed on PAN card.

15. How to download the PAN application form?
Ans: Applicants can download the PAN application Forms No. (93, 94, 95, 96) directly from the portals of authorized PAN service providers — Protean (formerly NSDL) or UTIITSL. The
forms are available under the “Downloads -> PAN” section on these portals.

16. What if the PAN application is rejected?

Ans: If the PAN application is rejected due to incomplete or deficient information, it is treated as invalid. A fresh application needs to be submitted with correct details and mandatory
supporting documents.

17. Are Initials allowed in name while applying the PAN?
Ans: No, Initials are not allowed in PAN application. However, if name in Aadhaar contains initials, then the same will be allowed in PAN application subject to the applicant giving
expanded full name with supporting document.

18. Will the Initials in name of Aadhaar be considered for PAN application?
Ans: Yes. However, the applicant must provide the full expanded name along with supporting documents, in addition to the name written in initials.

19. Is passport mandatory for applying PAN?
Ans: No. However, Non-Resident Indians (NRIs) and Residents but Not Ordinarily Residents (NORs) are required to provide their passport number mandatorily.

20. Is Tax Identification Number (TIN) mandatory for Individuals (Non- Citizen) applying for PAN?
Ans: Yes.

FAQs (Forms wise)
A: Form No. 93 – PAN Application Form for Individual (Being citizen of India):

1. What is Form No. 93?
Ans: Form No. 93 is an application for PAN for individuals who are citizens of India.

2. Who should apply using Form No. 93?
Ans: Any individual who is a citizen of India and requires PAN can apply for PAN by filing Form No. 93.

3. What are the prescribed documents for Individuals (Citizens) as per Rule 158 of the Income-tax Rules, 2026?
Ans: Following is the list of prescribed documents:

4. Is Aadhaar mandatory for applying PAN?
Ans: Yes, Aadhaar is mandatory for all except cases under exempted category.

5. Whether minor can apply for PAN and what are the documents required for applying  for PAN?

Ans: Yes. In case of a person being a minor, in addition to Aadhaar and Photograph of the minor, proof of identity and proof of address of RA is required.

6. Which address can be selected for Address for Communication?
Ans: Anyone of the following can be selected for Address for communication:
i. Residential Address
ii. Office Address
iii. Representative Assessee Address

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Guidance note on Form 93 Income Tax Rules 2026

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