4 new PAN card forms in FY26-27: Which form to use- 93, 94, 95 or 96? Old vs new

Many taxpayers applying for a Permanent Account Number (PAN) from April 1, 2026, must have noticed an important change, there are now four new PAN application forms. These new forms, known as Form 93, 94, 95 and 96, are designed for different types of applicants, including Indian citizens, foreign individuals and companies and entities.
Here’s a clear explanation of which new PAN card form you need to use, which old forms will replace new forms and the key changes introduced in the new system.

PAN application forms have been simplified, and four different forms have been notified pertaining to four different categories of users.


Form No 93 - Individual being a citizen of India
Form No 94 – Indian companies or entities incorporated in India or unincorporated entities formed in India
Form No 95 – Individuals not being a citizen of India
Form No 96 - Entities incorporated outside India or unincorporated entities formed outside India

Form No.	Applicant Type	Reference Rule/Section
93	Individual (Being Citizen of India)	Rule 158, Sec. 262
94	Non-Individual Indian Entities	Rule 158, Sec. 262
95	Individual (Not being a Citizen of India)	Rule 158, Sec. 262
96	Non-Individual Foreign Entities	Rule 158, Sec. 262

Also read: PAN rules change from April 1: Higher PAN quoting limits; new Form 93; additional documents required for application and more

Which old forms have new PAN card forms replaced?

In Rule 114 of Income-tax Rules, 1962, two forms were notified based on the citizenship of an applicant, i.e., Form 49A for Indian citizens/Indian companies/entities incorporated in India/unincorporated entities formed in India, and Form 49AA for individuals not being a citizen of India/entities incorporated outside India/unincorporated entities formed outside India.

What are the key changes made to PAN card forms?

Key changes made to PAN card forms are:
The forms have been designed to be precise, concise, and self-explanatory, with clear and unambiguous instructions that comply with the IT Act and the related rule.
In new PAN card forms, consistency has been maintained across forms in terms of nomenclature and structure.
Forms are simplified by categorising them into four sorts, with each form containing only the required information for a single group of applicants to ensure the ease of filling out the form.
Contact information such as mobile, email, etc., has been made mandatory for all applicants. This also helps the applicant track the application and receive updated information straight from ITD.
The size of the photograph has been increased for better visibility and identification.
The sub-categorisation of the entity status has been given in a detailed manner as part of the form itself which helps in identifying the entity specifically.
Several irrelevant elements have been removed, including salutation, name abbreviations, 'have you ever been known by any other name', and KYC details for FPI applicants.

What are the PAN card form changes made for resident individuals?

In the name box, the applicant's entire name is entered in an expanded form, and initials are permitted if the applicant's Aadhaar name already has initials. This guarantees that the applicant won't experience issues with mismatch during Aadhaar authentication.
Mother’s name has been made mandatory.
Residential status such as resident/non-resident/resident but not ordinarily resident fields have been added for Indian citizens.
The option of getting the PAN card delivered to the office address has been given along with the residential address if an additional proof to this effect is submitted.
In case of the representative assessee (RA), the details (such as mobile number, email and PAN/Aadhaar), etc., of the representative assessee are being made mandatory in order to establish the genuineness of the RA.
In case of citizens who are non-residents, residents but not ordinarily residents, the details of passport and Tax Identification Number (TIN) have been made mandatory.