Complete Guide

PAN Card Application: Forms, Documents, Fees & Process

Who should apply for PAN?

A person or entity that is required to file an income-tax return or is required to quote PAN for prescribed transactions should obtain a PAN. PAN is also used in banking, investment and other financial processes where quoting PAN is required.

New PAN application forms from 1 April 2026

The Income Tax Department's current PAN page confirms that fresh applications filed on or after 1 April 2026 use Forms 93, 94, 95 and 96 under the Income-tax Rules, 2026. This is why older guides that tell new applicants to use Form 49A or 49AA can now be outdated.

Form 93 — Indian citizen individual

Form 93 is for an individual who is a citizen of India. The current Income Tax Department FAQ says Aadhaar is mandatory for the applicable individual category except exempted cases. However, under the 2026 application rules, Aadhaar is not accepted as proof of date of birth; a separate prescribed date-of-birth document may be required.

Form 94 — Indian entities

Form 94 is for non-individual Indian entities, including Indian companies and other entities incorporated or formed in India. Supporting documents depend on the type of entity and the current rules.

Form 95 — foreign individual

Form 95 is for an individual who is not a citizen of India and needs a PAN. The current Income Tax Department guidance lists passport and other prescribed identity, date-of-birth and address documents depending on the applicant's circumstances. A Tax Identification Number is mandatory for individuals who are not citizens of India.

Form 96 — foreign entity

Form 96 is for non-individual foreign entities incorporated or formed outside India that require PAN for transactions in India. The department states that TIN is mandatory for non-individual foreign entities.

What documents are required?

The Income Tax Department identifies three broad document categories: proof of identity, proof of address and proof of date of birth, where applicable. Exact acceptable documents depend on the applicant category.

Important 2026 change: Do not follow old articles that say Aadhaar is accepted as proof of date of birth for a fresh PAN application. Protean's current application notice says Aadhaar is not accepted as proof of date of birth from 1 April 2026.

Can PAN be applied for online?

Yes. The Income Tax Department lists UTIITSL and Protean eGov as online PAN application routes, along with authorized PAN application centres.

How much does a PAN application cost?

The processing charge can depend on the application route, whether a physical PAN card is requested and the communication address. Because the application system changed in 2026 and fees can be revised, check the amount displayed on the authorized provider's payment page immediately before paying.

Physical PAN card or e-PAN?

The current Income Tax Department PAN FAQ explains that applicants can indicate whether a physical PAN card is required. If a physical card is not required, an email ID is needed to receive the e-PAN PDF.

How to track PAN application status

Keep the acknowledgement/reference number generated after submission. The Income Tax Department says applicants can use the designated UTIITSL or Protean eGov portal to track PAN application status using that number.

Common mistakes to avoid

  • Using Form 49A/49AA for a fresh 2026 application.
  • Using Aadhaar as proof of date of birth under the 2026 rules.
  • Applying for a second PAN when you already have one.
  • Entering inconsistent details or an incorrect contact number.
  • Failing to save the acknowledgement/reference number.
  • Paying through an unofficial PAN website.
Official source: Income Tax Department — PAN services and Forms 93–96 ↗