Independent guide · Not the Income Tax Department, Protean or UTIITSL · We never ask for your PAN, Aadhaar number or OTP.
Which PAN Form Do You Need? (Form Finder)
Your PAN form depends on what you need and who you are. Since 1 April 2026, Indian citizens, including NRIs and children, use Form 93. Indian bodies use Form 94. Foreign citizens use Form 95 and foreign bodies use Form 96. Corrections use CR-01 or CR-02. Instant e-PAN and card reprints need no form.
Find your PAN form in three questions
Tap one answer at a time: what you need, who the PAN is for, and how you want to apply. The result shows the form under the Income-tax Rules, 2026, who it is for, where to get it, the official fee and the key documents. There are 23 possible results.
| Your answers | Form or route | Official fee (India unless stated) |
|---|---|---|
| A new PAN (I have never had one) → Me: an Indian citizen, 18 or older, living in India → Free Instant e-PAN (needs Aadhaar with a linked mobile) | No form: Instant e-PAN (free) | ₹0 |
| A new PAN (I have never had one) → Me: an Indian citizen, 18 or older, living in India → Online on Protean or UTIITSL | Form 93, filled online | ₹101 / ₹107 (e-PAN only ₹66 / ₹72) |
| A new PAN (I have never had one) → Me: an Indian citizen, 18 or older, living in India → Paper form at a PAN centre | Form 93, paper | ₹107 (e-PAN only ₹72) |
| A new PAN (I have never had one) → A child under 18 who is an Indian citizen → Online on Protean or UTIITSL | Form 93 for a child, online | ₹101 / ₹107 (e-PAN only ₹66 / ₹72) |
| A new PAN (I have never had one) → A child under 18 who is an Indian citizen → Paper form at a PAN centre | Form 93 for a child, paper | ₹107 (e-PAN only ₹72) |
| A new PAN (I have never had one) → An Indian citizen living abroad (NRI) → Online, signing with Aadhaar e-Sign or a DSC | Form 93 as a Non Resident, online | ₹1,011 abroad (e-PAN only ₹66) |
| A new PAN (I have never had one) → An Indian citizen living abroad (NRI) → Online, then courier the signed papers | Form 93 as a Non Resident, papers by courier | ₹1,017 abroad (e-PAN only ₹72) |
| A new PAN (I have never had one) → An Indian citizen living abroad (NRI) → Instant e-PAN (I have Aadhaar and get its OTP) | Instant e-PAN may work: try it | ₹0 |
| A new PAN (I have never had one) → A foreign citizen, including OCI or PIO card holders → Online, signing with a DSC (digital signature) | Form 95, online with a DSC | ₹1,011 abroad (e-PAN only ₹66) |
| A new PAN (I have never had one) → A foreign citizen, including OCI or PIO card holders → With signed paper documents (courier or PAN centre) | Form 95, signed paper documents | ₹1,017 abroad (e-PAN only ₹72) |
| A new PAN (I have never had one) → A company, LLP, firm, trust, HUF, AOP or other body formed in India → A company or LLP being registered with MCA right now | Usually no Form 94: get PAN through MCA | Part of MCA registration |
| A new PAN (I have never had one) → A company, LLP, firm, trust, HUF, AOP or other body formed in India → An existing company, LLP, firm, trust, HUF, AOP, BOI or other body → Online on Protean or UTIITSL | Form 94, online | ₹101 / ₹107 (e-PAN only ₹66 / ₹72) |
| A new PAN (I have never had one) → A company, LLP, firm, trust, HUF, AOP or other body formed in India → An existing company, LLP, firm, trust, HUF, AOP, BOI or other body → Paper form at a PAN centre | Form 94, paper | ₹107 (e-PAN only ₹72) |
| A new PAN (I have never had one) → A company, LLP, firm, trust, HUF, AOP or other body formed in India → A sole proprietorship (one-owner business) | No separate PAN: use the owner's own PAN | — |
| A new PAN (I have never had one) → A company or other body formed outside India → Online on Protean or UTIITSL | Form 96, online | ₹1,011 abroad (e-PAN only ₹66) |
| A new PAN (I have never had one) → A company or other body formed outside India → With signed paper documents (courier or PAN centre) | Form 96, signed paper documents | ₹1,017 abroad (e-PAN only ₹72) |
| Change or correct details in my PAN → An individual (Indian or foreign, adult or child) → Only my address, to match my Aadhaar (PAN linked with Aadhaar) | No form: free Aadhaar address update | ₹0 |
| Change or correct details in my PAN → An individual (Indian or foreign, adult or child) → Anything else: name, date of birth, photo, signature, parents' names, contact or another address → Online on Protean or UTIITSL | Form CR-01, online | ₹101 / ₹107 (e-PAN only ₹66 / ₹72) |
| Change or correct details in my PAN → An individual (Indian or foreign, adult or child) → Anything else: name, date of birth, photo, signature, parents' names, contact or another address → Paper form at a PAN centre | Form CR-01, paper | ₹107 (e-PAN only ₹72) |
| Change or correct details in my PAN → A company, firm, trust, HUF or other body | Form CR-02 | ₹101 / ₹107 (e-PAN only ₹66 / ₹72) |
| A new card: mine is lost or damaged, details are correct | No form: order a reprint | ₹50 India / ₹959 abroad |
| A transaction needs a PAN, but I have none yet | Form 97 declaration (not a PAN application) | ₹0 (declaration) |
| I'm not sure if I already have a PAN | Check first: don't apply twice | ₹0 |
Nothing you choose leaves your phone. The finder runs in your browser and saves nothing. Fees are official fees as of 16 Oct 2026, including GST. The portal shows the exact amount before you pay, and an agent may add a service charge.
How does this finder work, and what rules does it use?
The finder follows Rule 158 of the Income-tax Rules, 2026 (Rule 159 for Form 97). These rules took effect on 1 April 2026, with the Income-tax Act, 2025. Two questions decide the form: person or body, and Indian or foreign.
| Who you are | New PAN | Change or correction | Old form it replaced |
|---|---|---|---|
| Indian citizen: in India or abroad, adult or child | Form 93 | CR-01 | 49A |
| Foreign citizen, including OCI and PIO card holders | Form 95 | CR-01 | 49AA |
| Company, LLP, firm, trust, HUF, AOP, BOI or other body formed in India | Form 94 | CR-02 | 49A |
| Company or other body formed outside India | Form 96 | CR-02 | 49AA |
| Person without a PAN, in certain transactions | Form 97 declaration (not a PAN application) | 60 | |
The third question is how you apply. All routes give you the same kind of PAN. They differ in who can use them, cost and paperwork.
| Route | Who can use it | Form | Fee in India |
|---|---|---|---|
| Instant e-PAN (incometax.gov.in) | Adults with Aadhaar and a linked mobile who have never had a PAN | None; details come from Aadhaar | ₹0 |
| Protean online (onlineservices.proteantech.in) | Everyone | Forms 93–96, CR-01, CR-02 as screens | ₹66–₹107, plus ₹5.90 for e-Sign |
| UTIITSL online (pan.utiitsl.com) | Everyone | Forms 93–96, CR-01, CR-02 as screens | ₹66–₹107, plus ₹5.90 for e-Sign |
| Paper form at a PAN centre | Everyone | Printed form, free from incometaxindia.gov.in | ₹107 with card, ₹72 e-PAN only |
| Reprint of a lost card | Existing PAN holders whose details are correct | None; online request | ₹50 (₹959 abroad) |
Limits of this finder:
- It doesn't check your eligibility or documents. The portal or PAN centre does that.
- It doesn't ask whether you are exempt from Aadhaar. Exempt groups (non-residents, foreign citizens, people aged 80 or more, and residents of Assam, Jammu & Kashmir and Meghalaya) apply with other documents.
- Cards posted abroad cost ₹1,017 (₹1,011 paperless). e-PAN only costs ₹72 (₹66 paperless) wherever you live. See all PAN fees and charges.
- Rare cases, such as a representative for a person of unsound mind, are covered in our PAN forms guide.
Rules come from the Income Tax Department's PAN page and form FAQs, the CR-01/CR-02 order, and Protean's and UTIITSL's form pages. See the sources at the end.
"NRIs must use the foreign form." No. Citizenship decides the form, not where you live. An Indian citizen in Dubai or London uses Form 93 and chooses "Non Resident". Only people who are not Indian citizens, including OCI holders, use Form 95.
What should you do after you find your form?
- Collect your proofs: see documents required for PAN. Aadhaar is no longer accepted as date-of-birth proof.
- Apply: follow how to apply for a new PAN, or Instant e-PAN if you qualify.
- Fill the form right: the field-by-field tips are in PAN forms explained. Look up your AO code before you start.
- Special cases: PAN for a minor, PAN for NRIs and foreign citizens, PAN for companies and other bodies.
- After you apply: check your PAN status with the acknowledgement number.
- Need more than a form? The PAN wizard covers reprints, corrections, Aadhaar linking and more.
What can go wrong, 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. |
| An OCI holder filled Form 93 | OCI holders are foreign citizens | Contact Protean or UTIITSL quickly. A fresh application on Form 95 may be needed. |
| Instant e-PAN request failed | An eligibility, Aadhaar or DigiLocker check didn't pass | Apply on Form 93 at Protean or UTIITSL. Indian citizens use Form 93; the fee is ₹107 with a card. |
| Aadhaar OTP not coming for e-KYC | No mobile linked to Aadhaar, or the number has changed | Update the mobile in Aadhaar at an Aadhaar centre, or choose physical documents. |
| You applied for a new PAN because the card was lost | You may now hold two PANs, which is not allowed | Keep one and surrender the other. See surrender a duplicate PAN. |
| A company applied as a firm | The PAN has the wrong 4th letter (holder type) | Contact Protean or UTIITSL. A fresh application and surrender of the wrong PAN may be needed. |
Paid "PAN form" downloads and fake sites
- PAN forms are free on incometaxindia.gov.in. Don't pay anyone for a blank Form 93 or a "PAN form PDF kit".
- Apply only on incometax.gov.in, 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
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. Aadhaar is not required.
Which form does an OCI card holder use?
OCI and PIO card holders are foreign citizens, so they use Form 95. A tax ID (TIN) from their country and a date-of-birth proof are mandatory.
Is Form 49A still valid?
No. Since 1 April 2026, Indian citizens use Form 93 and Indian bodies use Form 94. Old forms are not accepted after 31 March 2026. PANs allotted earlier are reported to remain valid.
Which form is used for a child's PAN?
Form 93, the same as for adults, if the child is an Indian citizen. A parent or guardian fills Part E as the representative assessee. A foreign-citizen child uses Form 95.
Do I need a form for Instant e-PAN?
No. Instant e-PAN on incometax.gov.in takes your details from Aadhaar, so there is no form and no fee. It is only for adults who have never had a PAN.
Which form do I use to correct my PAN?
Individuals use CR-01 and companies, firms, trusts, HUFs and other bodies use CR-02. The fee is the same as for a new PAN. Only an address change to match Aadhaar can be free.
Is there a form for a lost PAN card?
No. If your details are correct, order a reprint online on Protean or UTIITSL for ₹50 in India or ₹959 abroad. Never apply for a new PAN because the card is lost.
Does this finder save my answers?
No. It runs only in your browser and sends nothing anywhere. It never asks for your PAN, Aadhaar number or OTP.
Bottom line
Person or body, Indian or foreign: that picks Form 93, 94, 95 or 96. Use CR-01 or CR-02 for changes, a reprint for a lost card, and never an old 49A. Download forms free, 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 on Forms 93, 94, 95 and 96 (earlier 49A/49AA) (accessed 16 Oct 2026)
- Income Tax Department – FAQs and guidance notes on forms (old-to-new form table) (accessed 16 Oct 2026)
- Income-tax Rules, 2026 – Rule 158 (accessed 16 Oct 2026)
- CBDT / DGIT (Systems) – Order specifying PAN correction forms CR-01 and CR-02 (PDF) (accessed 16 Oct 2026)
- Income Tax Department – Instant e-PAN FAQs (accessed 16 Oct 2026)
- Protean – Online Form 93/94: modes, fees, 15-day rule (accessed 16 Oct 2026)
- Protean – Online Form 95/96: fees, documents, DSC mode (accessed 16 Oct 2026)
- Protean – Reprint of PAN card (accessed 16 Oct 2026)
- UTIITSL – Change/Correction in PAN Card (CR-01, CR-02) (accessed 16 Oct 2026)
- Ministry of Corporate Affairs – PAN/TAN on the Certificate of Incorporation (accessed 16 Oct 2026)
- Our fact-checked guides: PAN forms, types and fees, correction, reprint (16 Oct 2026)
Page history: 16 Oct 2026, first version. 16 Oct 2026: final review (all 23 results re-checked; entity representative rule attributed to Protean; links added).