Independent guide · Not the Income Tax Department, Protean or UTIITSL · We never ask for your PAN, Aadhaar number or OTP.
Which PAN Form Do I Need: 93, 94, 95 or 96?
Since 1 April 2026, new PAN applications use four forms. Indian citizens, including NRIs, use Form 93. Indian companies, firms, trusts and HUFs use Form 94. Foreign citizens use Form 95, and foreign entities use Form 96. Changes go on CR-01 (individuals) or CR-02 (others). Old Forms 49A and 49AA are no longer accepted.
- New PAN
- Forms 93, 94, 95, 96
- Changes
- CR-01 / CR-02
- No PAN yet?
- Form 97 declaration
- Old forms
- Not accepted after 31 Mar 2026
- Form cost
- ₹0 to download
On this page
Which PAN form do I need?
Answer two or three questions. The finder shows your form and what to read next. For more cases, with the fee for each, use the full Which PAN form tool.
| Your situation | Form to use |
|---|---|
| New PAN, Indian citizen (in India or abroad, adult or child) | Form 93 |
| New PAN, entity formed in India | Form 94 |
| New PAN, foreign citizen (incl. OCI / PIO) | Form 95 |
| New PAN, entity formed outside India | Form 96 |
| Change or correction, individual | CR-01 |
| Change or correction, entity | CR-02 |
| Transaction without a PAN | Form 97 |
| Not sure if you already have a PAN | Check first |
What are all the PAN forms, and who uses each?
The forms come from Rule 158 of the Income-tax Rules, 2026 (Rule 159 for Form 97). Here they are side by side.
| Form | Who uses it | What for | Old form it replaced |
|---|---|---|---|
| 93 | Individual who is an Indian citizen, including NRIs and RNORs | New PAN | 49A |
| 94 | Company, LLP, firm, trust, HUF, AOP, BOI, AJP formed in India | New PAN | 49A |
| 95 | Individual who is not an Indian citizen | New PAN | 49AA |
| 96 | Company or entity formed outside India | New PAN | 49AA |
| CR-01 | Any individual PAN holder | Changes or corrections in PAN data | Old change request form |
| CR-02 | Any non-individual PAN holder | Changes or corrections in PAN data | Old change request form |
| 97 | Person (not a company or firm) or foreign company without a PAN | Declaration in certain transactions | 60 |
RNOR means "resident but not ordinarily resident", a tax status that often applies to people who have recently returned to India.
Adults with Aadhaar may not need a form at all. Instant e-PAN is free and takes your details from Aadhaar.
What happened to Form 49A, 49AA and Form 60?
The Income-tax Act, 2025 took effect on 1 April 2026, with new rules. PAN is now under section 262 of the new Act. The old two-form system was split into four forms, one for each type of applicant.
| Old form (before 1 April 2026) | New form (from 1 April 2026) |
|---|---|
| Form 49A, for an Indian citizen | Form 93 |
| Form 49A, for an Indian entity | Form 94 |
| Form 49AA, for a foreign citizen or foreign entity | Form 95 (person) or Form 96 (entity) |
| Old "Changes or Correction in PAN Data" request form | CR-01 (individual) or CR-02 (non-individual) |
| Form 60 (declaration without PAN) | Form 97 |
Old forms are not accepted after 31 March 2026. This covers new applications and change requests. PANs allotted earlier are reported to remain valid, so you don't need a new PAN because the forms changed.
"You can still use Form 49A if you already have a printout." No. Protean says old forms, including 49A, 49AA and the old change request forms, are not accepted after 31 March 2026. Download a fresh Form 93 from the official site, or apply online.
What's new in the PAN forms?
The Income Tax Department's guidance note and the forms themselves list these changes. Where only Protean says something, we say so.
| Change | What it means for you |
|---|---|
| Four forms instead of two | Each form has only the fields for your type of applicant |
| Mobile and email mandatory | Every applicant must give both. Mobile numbers include the country code (91 for India). Landline is optional |
| Titles and short names removed | No Shri, Smt, Kumari, Dr or M/s. No abbreviated name and no "ever known by another name" question |
| New "Name as per Aadhaar" field (Form 93) | If Aadhaar shows initials, write the full expanded name in 1A and the Aadhaar name in 1B. The form says the Aadhaar name is printed on the card |
| Mother's name mandatory (Form 93) | Give both parents' names unless you are truly a single-parent case |
| Residential status field (Form 93) | Choose Resident, Non Resident or RNOR. Non Residents and RNORs must give a passport number. The guidance note also lists a foreign TIN for them, though Form 93 marks it optional, so give it if you have one |
| Larger photo | Forms 93 and CR-01 ask for two colour photos, 4.5 cm × 3.5 cm, white background |
| Stricter date-of-birth proof | The official document list doesn't accept Aadhaar as date-of-birth proof. Children born on or after 1 Oct 2023 need a birth certificate |
| Representative details tightened | A representative's mobile, email and PAN (or Aadhaar) are mandatory. Protean says entities must also name a representative or authorised representative |
| Card to office address | Individuals can have the card sent to an office address if they give proof of that address |
Aadhaar still works as identity and address proof. It is only missing from the date-of-birth list. Keep a passport, driving licence, voter ID, matriculation certificate, birth certificate or another listed document ready. Full documents list →
Where can you get the official PAN forms?
The Income Tax Department publishes every form free on its PAN page. Each link opens the form with its instructions.
- Form 93 (Indian citizen)
- Form 94 (Indian entity)
- Form 95 (foreign citizen)
- Form 96 (foreign entity)
- CR-01 (changes, individual) and CR-02 (changes, non-individual)
- Annex G document table (which proofs are accepted)
Applying online? You don't need to download anything. Protean (onlineservices.proteantech.in) and UTIITSL (pan.utiitsl.com) show the same form as screens. When you submit, it becomes your Form 93, 94, 95 or 96 application. The paper form is useful at a PAN centre, or to prepare your answers before going online.
Which Form 93 fields do people get wrong?
These rules come from the official Form 93 instructions. The item numbers match the form.
| Item | Common mistake | What the instructions say |
|---|---|---|
| 1A Name | Writing "Smt" or "Dr", or initials like "R. K." | No titles. First, middle and last name in full, no abbreviations |
| 1B Name as per Aadhaar | Leaving it blank or "correcting" it | Copy the name exactly as on Aadhaar. This is the name printed on the card. If Aadhaar is wrong, fix it in Aadhaar first |
| 3 Date of birth | Writing 2/8/75 | DDMMYYYY, one digit per box: 02081975 |
| 7–8 Residential status, passport | An NRI ticks "Resident" to skip the passport field | Pick the true status. Passport number is mandatory for Non Residents and RNORs |
| 10 Contact details | Mobile without country code, or no email | Mobile and email are mandatory. Add the country code, such as 91 |
| 11 Source of income | Leaving it empty for a student or homemaker | Tick at least one. "No Income" is an option. You can tick more than one |
| 12 Single parent | Ticking "Yes" after a parent's death or divorce | Don't tick "Yes" in those cases. Give both parents' details |
| 13 Father's name | A married woman writes her husband's name | Give your father's name, not your husband's |
| 15 Parent name on card | Not choosing | Choose father or mother. That parent's name is printed on the card |
| 16 AO code | Guessing the code | Look it up on Protean or UTIITSL, at a PAN centre or at the Income Tax Office |
| Part E Representative | Skipping it for a child | Mandatory for a minor or a person of unsound mind. The representative's PAN, or Aadhaar if no PAN, is needed. See PAN for minors |
AO stands for Assessing Officer, the tax officer for your area. The AO code has four parts: area code, AO type, range code and AO number. How to find your AO code →
Fill the form in English, in block letters, preferably with black ink. Leave one blank box between words. Sign or put your left thumb impression across the left photo only, and keep the right photo clean.
How do you choose and submit the right PAN form?
The steps are the same for all four forms. Only the documents change. For the full new-PAN walkthrough with fees, see how to apply for a new PAN.
- Pick your form: person or entity, Indian or foreign
- Choose online (Protean or UTIITSL) or a paper form at a PAN centre
- Fill every field exactly as on your documents
- Do you have identity, address and date-of-birth proof? No: get a listed document first (documents)
- Pay the fee and save the acknowledgement number
- Sign digitally, or post papers within 15 days
- PAN allotted: e-PAN by email, card by post if chosen
-
Pick the form that matches you
Use the finder above. Citizenship decides it for people, not where you live. An Indian citizen in Dubai still uses Form 93.
You'll know it worked when the form's title matches you, for example "[For an Individual not being a Citizen of India]" on Form 95.
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Choose online or paperOnline, open onlineservices.proteantech.in or pan.utiitsl.com and choose the new-PAN option for your category. For paper, download the form from the official links and take it to a PAN centre.
-
Fill the fields carefully
Follow the Form 93 rules above. Match your name and date of birth to your documents. Entities write their full registered name.
If you make a mistake: you usually can't edit after final submission. Ask the portal's helpline, or fix it later with CR-01 or CR-02 once PAN is allotted.
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Attach the right proofsEvery applicant gives proof of identity, address and date of birth (or incorporation). A representative also gives their own identity and address proof.
If a proof is not on the official list: the application can be rejected. Check the Annex G table first.
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Pay and save the acknowledgementThe official fee is ₹66 to ₹107 for an Indian address, plus ₹5.90 for e-Sign on digital applications. A card sent abroad costs ₹1,011–₹1,017. See all PAN fees.
You'll know it worked when you get an acknowledgement. Protean acknowledgement numbers have 15 digits.
-
Sign digitally or send the papersWith e-KYC, e-Sign or a digital signature, nothing is posted. In physical mode, send the signed acknowledgement, photos and proofs to the address printed on it.
Papers must reach Protean within 15 days of applying online. Late papers can hold up processing. Then track your status.
What is Form 97, and when do you need it?
Form 97 is not a PAN application. It is a declaration you sign when a transaction needs a PAN and you don't have one. It replaced Form 60 under Rule 159.
It lists transaction types such as property deals, some bank accounts and deposits, insurance and large hotel or event payments. If you have applied for PAN, you write the application date and acknowledgement number on it. The form also asks you to declare that your estimated income is below the taxable limit. Where PAN is mandatory and when Form 97 is used →
What can go wrong with PAN forms, and how do you fix it?
| Your situation | What it usually means | What to do |
|---|---|---|
| You filled an old Form 49A printout | Old forms are not accepted after 31 March 2026 | Fill a fresh Form 93 from the official site, or apply online. |
| Different photo sizes on different pages | Some service-provider pages still show older sizes | For paper, use the size printed on Form 93 or CR-01 (4.5 cm × 3.5 cm). Online, follow the portal's upload rules. |
| You gave only Aadhaar for date of birth | Aadhaar is not on the official date-of-birth list | Add a listed proof: passport, driving licence, voter ID, matriculation certificate, birth certificate and others. |
| Child born on or after 1 Oct 2023 has no birth certificate | A birth certificate is required for these children | Get it from the municipal authority or birth registrar first, then apply. |
| Aadhaar shows initials, like "S. Kumar" | Form 93 wants the full name too | Write the expanded name in 1A and the Aadhaar name in 1B. Keep a document showing the full name. |
| Mother's name left blank | The form is incomplete | Give both parents' names. The official FAQs say incomplete applications are invalid. |
| You don't know your AO code | Common for first-time applicants | Use the AO code search on Protean or UTIITSL, or ask the PAN centre. |
| An OCI holder filled Form 93 | OCI holders are foreign citizens | Use Form 95 with the foreign passport or OCI card. |
| You spotted a mistake after submitting | Applications usually can't be edited after final submission | Wait for allotment, then file CR-01 or CR-02. If rejected, apply fresh. |
Which form if you live abroad
- Indian citizen living abroad (NRI): Form 93. Choose "Non Resident" in item 7, and give your passport number, plus your foreign TIN (tax ID) if you have one.
- Foreign citizen, including OCI and PIO card holders: Form 95. The TIN and date-of-birth proof are mandatory. Foreign documents need an apostille or Indian mission attestation where the list says so.
- Company or body formed abroad: Form 96, with the foreign TIN and proof of incorporation date.
- Changes later: CR-01 covers foreign addresses and TINs too, so it works for NRIs and foreign citizens.
- A card posted abroad costs ₹1,017 (₹1,011 paperless). Mobile and email are mandatory, and the form asks for the mobile's country code. PAN for NRIs and foreign citizens →
Region not right?
Sites selling "PAN forms"
- PAN forms are free on incometaxindia.gov.in. Don't pay anyone for a blank Form 93 or "PAN form download".
- Some sites may still offer old Form 49A for sale or as a "PDF kit". These forms are no longer accepted.
- Apply only on proteantech.in or utiitsl.com, or at a PAN centre. Check the address bar before you type anything.
- Treat any call or message asking for an OTP as a red flag. An e-Sign OTP signs the form in your name.
- Lost money to a fake site? Call the cybercrime helpline 1930 quickly. PAN fraud guide →
Frequently asked questions
Is Form 49A still valid in 2026?
No. From 1 April 2026, Indian citizens use Form 93 and Indian entities use Form 94. Protean says old forms are not accepted after 31 March 2026.
Which PAN form should an NRI use?
An NRI who is an Indian citizen uses Form 93. Choose "Non Resident" as the residential status and give your passport number, plus a foreign tax ID if you have one.
Which form does an OCI card holder use?
OCI and PIO card holders are foreign citizens, so they use Form 95. A foreign tax ID and date-of-birth proof are mandatory.
Which form is used for a child's PAN?
Form 93, the same as for adults. A representative assessee, usually a parent, fills Part E and gives their own identity and address proof.
Do I need a new PAN because the forms changed?
No. PANs allotted before 1 April 2026 are reported to remain valid. The new forms only apply to new applications and change requests.
Where can I download Form 93 for free?
On the Income Tax Department's PAN page at incometaxindia.gov.in. Forms 94, 95, 96, CR-01 and CR-02 are there too, free of charge.
Is the online application the same as Form 93?
Yes. Protean and UTIITSL show the form as online screens. What you submit is your Form 93, 94, 95 or 96 application.
Which form do I use to correct my PAN?
Individuals use CR-01 and entities use CR-02. Tick only the items you want changed and attach proof.
Can I use Aadhaar as date-of-birth proof?
Not on the new forms. The official document table accepts Aadhaar for identity and address, but not for date of birth. Use a passport, driving licence, voter ID, matriculation certificate or another listed document.
What is Form 97?
Form 97 is a declaration for people without a PAN in certain transactions, such as some property deals or deposits. It replaced Form 60 and is not a PAN application.
Bottom line
Pick your form by two questions: person or entity, Indian or foreign. That gives you Form 93, 94, 95 or 96. Use CR-01 or CR-02 for changes, and never an old 49A. Download forms free from the official site, or apply online. For help, call Protean on 020-27218080 or UTIITSL on 033-40802999.
Sources
- Income Tax Department – PAN (Forms 93–96, CR-01, CR-02, fees) (accessed 16 Oct 2026)
- Income Tax Department – FAQs and guidance notes on forms (old-to-new form table) (accessed 16 Oct 2026)
- Income Tax Department – Guidance note on Forms 93, 94, 95 and 96 (accessed 16 Oct 2026)
- Income Tax Department – Form 93 and instructions (accessed 16 Oct 2026)
- Income Tax Department – FAQs on Forms 93, 94, 95 and 96 (accessed 16 Oct 2026)
- Income Tax Department – Annex G document table (Rule 158) (accessed 16 Oct 2026)
- Income Tax Department – Form CR-01 (accessed 16 Oct 2026)
- Income Tax Department – Form 97 (Rules 159 and 160) (accessed 16 Oct 2026)
- Protean – Online Form 93/94: modes, 15-day rule (accessed 16 Oct 2026)
- Protean – Major changes in PAN application forms (old forms after 31 Mar 2026) (accessed 16 Oct 2026)
Page history: 16 Oct 2026, first version. 16 Oct 2026: final review (guidance note re-checked; links to the form tool, Instant e-PAN and Aadhaar name change).