Applying for PAN? Know these 4 new forms under Income Tax Act 2025; check fees, documents and application process
If you are planning to apply for a Permanent Account Number (PAN), you will need to know about the new application form under the Income-tax Act, 2025. Effective April 1, 2026, the Income-tax Act, 2025 replaced the earlier Forms 49A and 49AA under the 1961 Act with four category-specific forms: 93, 94, 95 and 96.
The changes apply to fresh PAN card applications. Here is how to choose the correct form, what documents you need, and how to apply.
The form depends on whether you are an individual or an entity and whether you are an Indian citizen or a foreign applicant.
| New form | Who should apply? | Earlier form |
| Form 93 | Individuals who are Indian citizens | Form 49A |
| Form 94 | Indian companies and other entities formed or incorporated in India | Form 49A |
| Form 95 | Individuals who are not Indian citizens | Form 49AA |
| Form 96 | Entities formed or incorporated outside India | Form 49AA |
*Source: Income Tax Department FAQs on PAN forms
Any person or entity required to file an income tax return or undertake specified financial transactions prescribed under the Income-tax Rules needs to apply for PAN.
PAN is a unique identifier allotted by the Income-tax Department and is required for various tax and financial transactions.
Applicants must submit proof of identity (such as a valid passport), proof of address (such as an Aadhaar card), and proof of date of birth or incorporation (such as a birth certificate or certificate of incorporation), as applicable. The specific documents required depend on the applicant category and the form used.
You can apply online through the authorised portals of Protean eGov or UTIITSL, or visit their PAN application centres.
Domestic companies and limited liability partnerships (LLPs) can also apply through the Ministry of Corporate Affairs' Common Application Form, while foreign portfolio investors (FPIs) can use the Securities and Exchange Board of India's corresponding facility.
You can track your application using the acknowledgement or reference number on the designated portal. The new forms are also available under the “Downloads or PAN” section of the authorised service providers' websites (Protean eGov or UTIITSL).
According to the Income-tax Department FAQs, the following fees apply, inclusive of applicable taxes:
- ₹107: Dispatch of a physical PAN card to an Indian address.
- ₹1,017: Dispatch of a physical PAN card to an address outside India.
If you do not require a physical PAN card, the applicable fee (including taxes) is:
- ₹72: For applications submitted at TIN Facilitation Centres or PAN Centres.
- ₹66: For online applications submitted through paperless modes, such as e-KYC and e-Sign, scanned-based e-Sign, or scanned-based Digital Signature Certificate (DSC).
Sheetal Goel is a Content Producer at Livemint, where she covers corporate developments, personal finance, business trends, markets, and SEBI-related updates. She focuses on simplifying complex financial concepts and presenting them in a clear, reader-friendly manner, thereby helping audiences better understand investment trends, personal finance, and market developments. Her writing focuses on making finance more accessible to everyday readers while maintaining clarity, accuracy, and relevance. <br><br> She holds a degree in Economics (Hons.) along with an MBA in Finance, which has helped her develop a strong foundation in financial analysis, market understanding, and business reporting. Before joining journalism, she worked with finance and broking firms, where she closely followed market developments, investment strategies, and evolving industry trends. This practical exposure strengthened her understanding of financial markets. She has also written content across multiple formats and platforms, including YouTube, LinkedIn, and Instagram. <br><br> Over time, she has developed expertise in covering market-linked stories, investor-focused topics, and regulatory updates in a simplified yet informative style. She also enjoys reading and listening to Hindi poetry, reflecting her appreciation for literature and creative expression beyond the world of markets and numbers.
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