Important change from 1 April 2026
The Income Tax Act, 2025 is the current law for the tax year beginning 1 April 2026. PAN allotment is governed by section 262, while Rule 158 of the Income Tax Rules, 2026 prescribes the application framework.
For fresh PAN applications made on or after 1 April 2026, the earlier Form 49A and Form 49AA references should not be used. The prescribed PAN application forms are now Form 93, Form 94, Form 95 and Form 96, depending on the applicant category.
Which PAN application form should you use?
| Form | Applicant category | Typical applicants |
|---|---|---|
| Form 93 | Individual - Indian citizen | Resident Indian citizens, NRIs and RNOR individuals who are Indian citizens |
| Form 94 | Non-individual Indian entity | Indian company, LLP, firm, trust and other entities formed/incorporated in India |
| Form 95 | Individual - not a citizen of India | Foreign individual requiring PAN in India |
| Form 96 | Non-individual foreign entity | Company or other entity incorporated/formed outside India |
Pending PAN applications filed before 1 April 2026 do not require a fresh application merely because the new law came into force.
Official websites to apply for PAN
Online PAN applications can be submitted through the authorised PAN service providers. Use only the current official portals below.
Protean eGov was formerly known as NSDL e-Governance Infrastructure Limited. Use the current Protean portal rather than old TIN/NSDL PAN application URLs.
How to apply for a new PAN online
- Choose the correct applicant category. Identify whether Form 93, 94, 95 or 96 applies to you.
- Open an authorised PAN service portal. Use Protean eGov or UTIITSL from the official links above.
- Select “New PAN” or the equivalent application service. Follow the portal instructions for the category applicable to you.
- Enter applicant details carefully. Name, date of birth/incorporation, contact details, address, status and other particulars must match the supporting records.
- Provide supporting documents. Rule 158 specifies the accepted proof of identity, proof of address, proof of date of birth or formation, and category-specific documents.
- Complete authentication and signing. Depending on the portal and applicant category, paperless e-KYC/e-Sign, DSC or document submission options may be available.
- Pay the applicable service fee, if required. The amount varies with the application mode, applicant category, physical PAN requirement and delivery address. Verify the amount displayed on the authorised portal before payment.
- Submit and save the acknowledgement. Keep the acknowledgement/application number for tracking and future communication.
- Track the application. Use the status service provided by the same authorised PAN service provider through which you applied.
Documents for an Indian individual - Form 93
Rule 158 recognises several documents for proof of identity, address and date of birth. Depending on the document, one record may satisfy more than one requirement.
Examples include Aadhaar, Indian passport, driving licence, elector's photo identity card, specified government identity cards and other documents listed in Rule 158. Aadhaar can serve as proof of identity and address, but the current Rule 158 table does not treat Aadhaar by itself as proof of date of birth for Form 93.
Always check the current document list shown on the authorised application portal before submitting your application, particularly where a foreign address, representative assessee, entity or non-citizen applicant is involved.
Free Instant e-PAN for eligible individuals
The Income Tax Department also provides a free Instant e-PAN service. It is intended for an eligible individual who has not already been allotted PAN and has a valid Aadhaar linked to an active mobile number. The current service also requires access to DigiLocker for the prescribed process.
The service is separate from the regular PAN application through Protean or UTIITSL and provides a digitally signed PAN in electronic form.
Frequently asked questions
Are Form 49A and Form 49AA still used for new applications in 2026?
For a fresh PAN application on or after 1 April 2026, the Income Tax Department states that the new forms prescribed under the Income Tax Rules, 2026 apply. These are Forms 93, 94, 95 and 96 according to applicant category.
Does an existing PAN become invalid under the Income Tax Act, 2025?
No. Existing PAN and TAN numbers continue under the Income Tax Act, 2025.
Can a pending pre-1 April 2026 PAN application continue?
Yes. The Income Tax Department has clarified that PAN allotment applications pending as on 31 March 2026 remain valid and a fresh application is not required solely because of the new Act.
Is Instant e-PAN free?
Yes. The Income Tax Department states that its Instant e-PAN service is free for eligible individuals.
Can a person who already has PAN apply for another PAN through Instant e-PAN?
No. Instant e-PAN is for an eligible individual who has not already been allotted PAN.
Official legal references
- Income Tax Department - PAN information and current forms
- Income Tax Rules, 2026 - Rule 158: Application for allotment of PAN
- Income Tax Department - FAQs on new forms from 1 April 2026
Page updated: 30 August 2026.