Permanent Account Number (PAN) in India: 2026 Guide to Application, Correction, Verification and PAN Rules
Permanent Account Number, commonly called PAN, is a ten-character alphanumeric identifier allotted by the Income Tax Department. From April 1, 2026, PAN provisions are governed by the Income-tax Act, 2025 and the Income-tax Rules, 2026. This guide explains the present law, who should obtain PAN, the new PAN application forms, correction and verification facilities, and the rules for quoting PAN in prescribed transactions.
What is PAN? Meaning and Legal Basis
PAN is the Permanent Account Number allotted by the Income Tax Department for identification under the income-tax law. It is used for income-tax compliance and for transactions for which the law requires PAN to be quoted or applied for.
Section 262 of the Income-tax Act, 2025 - Permanent Account Number
Section 262 is the principal PAN provision under the Income-tax Act, 2025. In substance, it provides the statutory framework for allotment and use of PAN, including categories of persons who must apply for PAN, quoting or authenticating PAN or Aadhaar in prescribed circumstances, and consequences connected with non-compliance or an inoperative PAN.
Income-tax Rules, 2026 relevant to PAN
| Provision | Purpose |
|---|---|
| Rule 157 | Prescribes persons who are exempt from obtaining PAN under section 262. |
| Rule 158 | Governs applications for allotment of PAN and the prescribed application requirements. |
| Rule 159 | Prescribes transactions in which PAN must be quoted or applied for under the relevant provisions of section 262. |
| Rule 160 | Provides the time and manner for furnishing statements containing particulars of declarations received from persons without PAN. |
| Rule 161 | Prescribes transactions for the purposes of section 262(9)(a). |
| Rule 162 | Deals with circumstances in which PAN becomes inoperative under section 262(6). |
For the current statutory material, see the Income-tax Act, 2025 and Income-tax Rules, 2026 resources published by the Income Tax Department.
Who Should Obtain PAN?
A person should obtain PAN where section 262 of the Income-tax Act, 2025 and the applicable Income-tax Rules, 2026 require PAN, including for income-tax compliance and prescribed transactions. The obligation depends on the person's legal status, income, business or professional activities and the type or value of transaction involved.
For a detailed discussion retained from this PAN section of the website, see Who is liable to obtain an Income Tax Permanent Account Number (PAN)?
PAN Application Forms from April 1, 2026
The Income Tax Department has replaced the old fresh-application Forms 49A and 49AA for applications made from April 1, 2026. The current forms are:
| Form | Applicant |
|---|---|
| Form 93 | Individual who is a citizen of India, including the categories covered by the form instructions. |
| Form 94 | Indian company or other entity incorporated or formed in India, including applicable unincorporated entities. |
| Form 95 | Individual who is not a citizen of India. |
| Form 96 | Entity incorporated outside India or unincorporated entity formed outside India. |
| PAN CR-01 | Change or correction in PAN data for an individual. |
| PAN CR-02 | Change or correction in PAN data for a non-individual. |
The Income Tax Department confirms that PAN and TAN numbers already allotted before the new forms came into force remain valid. A fresh PAN should not be obtained merely because the statutory form numbers changed.
Official PAN Information Official Income Tax Forms
How to Apply for PAN
A PAN application may be made through an authorised PAN service provider or through a prescribed integrated process where applicable. The Income Tax Department identifies UTI Infrastructure Technology And Services Limited (UTIITSL) and Protean eGov Technologies Limited as authorised PAN service providers.
Apply through UTIITSL Apply through Protean eGov
Domestic companies and LLPs may obtain PAN through the applicable common incorporation process, and other specified applicants may use the integrated mechanism provided for their class. Applicants should select the correct current form before submission.
For a step-by-step explanation on this website, see procedure to apply for PAN and documents required.
Documents Generally Required for PAN Application
Rule 158 and the applicable form instructions prescribe the supporting documents. Depending on the applicant, these generally include proof of identity, proof of address and proof of date of birth, incorporation or formation. Additional documents can apply to minors, representative assessees, non-residents, foreign citizens and foreign entities.
For current document requirements, applicants should check the instructions attached to the applicable Form 93, 94, 95 or 96 and the official PAN guidance before filing.
When is Quoting PAN Mandatory?
Rule 159 of the Income-tax Rules, 2026 prescribes transactions for which PAN is required to be quoted or applied for, subject to the nature and monetary threshold specified in the rule. The list includes prescribed banking, securities and other financial or commercial transactions.
Because the applicable threshold depends on the transaction category, the current rule should be checked before entering a high-value transaction. See transactions for which quoting PAN is mandatory.
What if a Person Does Not Have PAN?
Where Rule 159 permits a person who does not have PAN to make the prescribed declaration for a specified transaction, the declaration is made in the form prescribed under the Income-tax Rules, 2026. The current rules use Form 97 for the declaration corresponding to the earlier Form 60 framework, while Rule 160 governs the statement of such declarations.
The earlier website article is retained for historical context and should be read subject to the current law: declaration by a person not holding PAN.
PAN Correction, Reprint, e-PAN and Verification
If PAN has already been allotted, a person should ordinarily request correction or update rather than apply for another PAN. The Income Tax Department and authorised PAN service providers provide facilities for correction, reprint, e-PAN and status tracking.
PAN Services and Verification UTIITSL PAN Reprint UTIITSL e-PAN
Should a person obtain a new PAN?
PAN is intended to be a unique identifier. A person who already has PAN should not apply for another PAN merely because personal particulars have changed. A correction or change request should normally be used. See when a fresh PAN may be required and when it should not be obtained.
Frequently Asked Questions
Does the Income-tax Act, 2025 cancel an existing PAN?
No. Existing PAN and TAN numbers continue to remain valid. The 2026 changes introduced new forms and reorganised the statutory provisions; they did not require every existing PAN holder to obtain a fresh number.
What is the current PAN provision?
Section 262 of the Income-tax Act, 2025 is the principal statutory provision dealing with Permanent Account Number. Rules 157 to 162 of the Income-tax Rules, 2026 contain the principal PAN-related procedural provisions.
What form should an Indian individual use for a new PAN?
For a new application made on or after April 1, 2026, an individual who is a citizen of India uses Form 93, subject to the form instructions and applicable rules.
Can PAN be applied for online?
Yes. PAN applications can be submitted through authorised PAN service providers. The Income Tax Department's PAN page links to UTIITSL and Protean eGov for PAN services.
Is PAN the same as TAN?
No. PAN identifies the taxpayer or person, whereas TAN is used for persons required to comply with tax deduction or tax collection at source provisions where TAN is prescribed.
Last updated: September 6, 2026. Tax law, forms, prescribed transactions and online procedures may be amended. For filing or a transaction, verify the current statutory provision, rule, form and official portal instructions applicable on that date.