Updated as per the new PAN Forms (93, 94, 95, 96, CR-01, CR-02) under the Income-tax Rules, 2026 (Income-tax Act, 1961).
General FAQs on PAN
1. What is PAN? +
PAN (Permanent Account Number — a ten-digit alphanumeric) 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? +
Any person/entity required to file income tax returns or engage in prescribed specified financial transactions as per the Income Tax Rules should apply for PAN.
3. How is PAN different from TAN? +
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? +
- Form 93 — Individual (Citizen of India)
- Form 94 — Non-Individual Indian Entities
- Form 95 — Individual (Not a Citizen of India)
- Form 96 — Non-Individual Foreign Entities
- Form CR-01 — Change or Correction in PAN Data (Individual)
- Form CR-02 — Change or Correction in PAN Data (Non-Individual)
5. How can an applicant apply for PAN? +
Applications can be submitted online via the UTIITSL portal or by visiting PAN centres of the authorized PAN Service Provider (UTIITSL). Domestic Companies/LLPs and FPIs can apply through the Common Application Form (CAF) of MCA and SEBI respectively.
6. What are the supporting documents required for applying for PAN? +
As per Rule 158 of the 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 the applicant apply for PAN on the applicant's behalf? +
Yes, in certain cases an Authorized Representative (AR) / Representative Assessee (RA) can file the PAN application on behalf of the applicant. Refer to the instructions issued with the forms for details.
8. What documents are required for the AR/RA while applying on behalf of the applicant? +
In addition to the applicant's supporting documents, Proof of Identity and Proof of Address of the AR/RA are required.
9. What happens if an application is incomplete or deficient? +
Incomplete applications are treated as invalid.
10. Is a PAN application allowed to be edited after final submission? +
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 details? +
Yes, correction requests can be submitted using the PAN Change/Correction Request Form (CR-01 for Individuals, CR-02 for Non-Individuals).
12. Is there any fee for a PAN application? +
Yes, fees vary by application mode, communication address (Indian/Foreign), and whether a physical laminated PAN card is required.
| Mode | PAN Card Option | Indian Address | Foreign Address |
|---|
| Paper Application (Physical mode) | With Physical Laminated Card | ₹107 | ₹1017 |
| Without Physical Laminated Card | ₹72 | ₹72 |
| Digital Application (e-KYC/e-Sign/DSC) | With Physical Laminated Card | ₹101 | ₹1011 |
| Without Physical Laminated Card | ₹66 | ₹66 |
Additional e-Sign charges apply for paperless mode where applicable.
13. How can the status of a PAN application be tracked? +
Applicants can track status using the acknowledgement/reference number on the designated UTIITSL portal.
14. Which parent's name is printed on the PAN card? +
The Father's/Mother's name, as selected in the PAN application, will be printed on the PAN card.
15. How can I download the PAN application form? +
Applicants can download the PAN application forms (Form 93, 94, 95, 96, CR-01, CR-02) directly from this website's
Download Forms page or from the UTIITSL portal.
16. What if the PAN application is rejected? +
If rejected due to incomplete or deficient information, the application is treated as invalid. A fresh application must be submitted with correct details and mandatory supporting documents.
17. Are initials allowed in the name while applying for PAN? +
No, initials are generally not allowed. However, if the applicant's Aadhaar name contains initials, the same may be allowed subject to providing the expanded full name with supporting documents.
18. Will initials in the Aadhaar name be considered for PAN applications? +
Yes. The applicant must also provide the full expanded name along with supporting documents. The Aadhaar name will be printed on the PAN card.
19. Is a passport mandatory for applying for PAN? +
No. However, Non-Resident Indians (NRIs) and Residents but Not Ordinarily Residents (RNORs) must mandatorily provide their passport number.
20. Is a Tax Identification Number (TIN) mandatory for non-citizen individuals/non-individuals applying for PAN? +
Yes, TIN is mandatory for individuals (non-citizens) and non-individual foreign entities applying via Form 95 and Form 96.
Form 94 — Non-Individual (Indian Entity)
1. What is Form 94? +
Form 94 is the PAN application form for an Indian Company, or an Entity incorporated in India, or an Unincorporated Entity formed in India.
2. Who should apply using Form 94? +
Any Indian Company, LLP, Firm, Trust, HUF, AOP, BOI or AJP incorporated/formed in India can apply for PAN by filing Form 94.
3. What documents are required for Form 94? +
The prescribed documents are mentioned in sub-rule 8(b) of Rule 158 of the Income Tax Rules, 2026 (Proof of Identity, Proof of Address, Proof of Date of Incorporation).
4. Can the communication address be different from the office address? +
Yes, however in such a case the applicant must submit proof of address for the communication address used.
Form 95 — Individual (Not a Citizen of India)
1. What is Form 95? +
Form 95 is the PAN application form for individuals who are not citizens of India.
2. Who should apply using Form 95? +
Foreign individuals requiring a PAN for transactions in India can apply by filing Form 95.
3. What are the prescribed documents for Form 95 under Rule 158 of the Income Tax Rules, 2026? +
Proof of Identity/Date of Birth: copy of Passport, PIO card, OCI card, or other national/citizenship ID/TIN duly attested by Apostille or Indian Embassy/High Commission/Consulate, or a birth certificate. Proof of Address: copy of Passport, PIO/OCI card, attested foreign ID/TIN, bank statement in country of residence, NRE bank statement in India, certificate of residence/residential permit, FRO registration certificate, or Visa with employer appointment letter and address certificate.
Form 96 — Entities Incorporated/Formed Outside India
1. What is Form 96? +
Form 96 is the PAN application form for an Entity incorporated outside India or an Unincorporated entity formed outside India.
2. Who should apply using Form 96? +
Any foreign company or entity incorporated outside India, or an unincorporated entity formed outside India, requiring a PAN for transactions in India can apply by filing Form 96.
3. Is TIN mandatory for entities incorporated outside India? +
Yes, a Tax Identification Number (TIN) is mandatory.
