New PAN Form 93 — Everything You Need to Know
The government has revised PAN application forms in 2026. Form 93 is now the official form for individual Indian citizens. Here's a complete, plain-English walkthrough.
What is PAN Form 93 — and Why Was It Changed?
In 2026, the Income Tax Department introduced a revised set of PAN application forms, replacing the older Form 49A. Form 93 is now the standard PAN application form for all individual Indian citizens — whether you're applying for the first time, correcting details, or getting a duplicate card.
Key change: The 2026 revision aligns PAN applications with Aadhaar-based e-KYC, simplifying document requirements for most applicants. The old Form 49A is now superseded.
If you are a business, HUF, company, firm, or trust, Form 93 is not for you — scroll down to see which form applies to your entity.
Choose the Right Form — Don't Make This Mistake
Using the wrong form is the #1 reason for PAN application rejection. Here's a quick comparison:
Salaried, self-employed, students, first-time applicants who are Indian residents
Companies, HUFs, Firms, LLPs, Trusts, AOP, BOI, Local Bodies
Non-Indian passport holders, NRIs, OCI/PIO cardholders needing PAN
Companies, firms, trusts registered outside India
Download the correct form before you begin. Wrong form = automatic rejection.
| Form No. | Who Should Use It? | Description | PDF Download |
|---|---|---|---|
| 93 | Indian Citizens (Individuals) | For all Indian individual applicants | ⬇ Form 93 PDF |
| 94 | Indian Businesses & Entities | Companies, Firms, HUFs, Trusts, AOP, Local Authorities | ⬇ Form 94 PDF |
| 95 | Foreign Individuals / NRIs | Non-Indian individuals, NRIs who need a PAN | ⬇ Form 95 PDF |
| 96 | Foreign Businesses / Entities | Companies, Firms, Trusts registered outside India | ⬇ Form 96 PDF |
Documents Required — All Applicant Types (2026)
Different entities need different documents. Use this table to find exactly what applies to your applicant type before filling any form.
| # | Applicant Type | Form | Documents Required |
|---|---|---|---|
| 1 | Individual (Indian Citizen) | Form 93 | Proof of Identity, Address & Date of Birth (Annexure A-1, A-2, A-3) |
| 2 | Hindu Undivided Family (HUF) | Form 94 | Identity, Address & DOB proof of Karta + HUF declaration |
| 3 | Company (Indian) | Form 94 | Certificate of Incorporation issued by MCA |
| 4 | Firm (incl. LLP) / AOP / BOI / Trust | Form 94 | Registration Certificate / Partnership Deed / Trust Deed |
| 5 | Individual (Foreign / Non-Citizen) | Form 95 | Passport (Identity & DOB proof) + Address proof |
| 6 | Company (Foreign / Not Registered) | Form 96 | Registration Certificate issued in country of residence |
| 7 | Firm / AOP / BOI (Foreign) | Form 96 | Registration Certificate or other prescribed document |
Submit valid, updated, and clearly legible documents only. Details must match across all submitted documents. Mismatched or outdated documents will cause rejection or significant delays.
Documents Required for Form 93 (2026)
You need one document each for three categories: Identity, Address, and Date of Birth. The good news — a single document can cover multiple categories.
These three documents individually cover Identity + Address + Date of Birth, making your application the simplest:
| Document | Identity ✓ | Address ✓ | Date of Birth ✓ |
|---|---|---|---|
| 🛂 Passport | ✔ | ✔ | ✔ |
| 🚗 Driving License | ✔ | ✔ | ✔ |
| 🗳 Voter ID Card | ✔ | ✔ | ✔ |
| # | Document | Identity | Address | DOB |
|---|---|---|---|---|
| 1 | Aadhaar Card | ✔ | ✔ | – |
| 2 | Bank / Post Office Passbook (with photo) | ✔ | ✔ | – |
| 3 | Ration Card (with photo) | ✔ | ✔ | – |
| 4 | Pensioner Photo Card | ✔ | ✔ | – |
| 5 | NREGA Job Card | ✔ | ✔ | – |
| 6 | CGHS / Ex-servicemen Card | ✔ | – | ✔ |
| 7 | Govt. / PSU Photo ID Card | ✔ | – | ✔ |
| 8 | Electricity Bill (< 3 months) | – | ✔ | – |
| 9 | Landline / Water / Gas Bill (< 3 months) | – | ✔ | – |
| 10 | Bank / Credit Card Statement (< 3 months) | – | ✔ | – |
| 11 | Arms License | ✔ | – | – |
| 12 | Certificate by MP/MLA/Gazetted Officer | ✔ | ✔ | – |
⚠️ Note on Aadhaar as DOB proof: Aadhaar is not valid as Date of Birth proof if only the birth year is shown. Use Passport, Voter ID, or Driving License to cover DOB.
Aadhaar's Role in Faster PAN Processing
Under Rule 158 of the Income Tax Rules, Aadhaar-based e-KYC is now the preferred route for verifying identity and address for Form 93 applications.
Apply online with Aadhaar e-KYC
No physical documents needed — Aadhaar OTP verifies identity and address instantly.
Still need a separate DOB document
If your Aadhaar shows only the birth year, attach Voter ID, Driving License, or Passport as DOB proof.
No Aadhaar? Apply with physical documents
Use Voter ID, Passport, or Driving License. All standard accepted documents remain valid.
How to Apply Using Form 93 — Online & Offline
Online Application (Recommended)
Visit NSDL or UTIITSL portal
Go to the official PAN application portal. Select "Apply for New PAN (Form 93)".
Fill in personal details
Enter name, DOB, mobile, and Aadhaar number. Use details exactly as on Aadhaar.
Complete e-KYC or upload documents
Use Aadhaar OTP for instant e-KYC, or upload scanned copies of required documents.
Pay the application fee
₹107 for Indian address (including GST). Pay via UPI, net banking, or card.
Track & receive your PAN
Acknowledgment number sent via SMS/email. e-PAN arrives in 2–3 working days; physical card in 15–20 days.
PAN Application Deadlines 2026 — Don't Miss These
⚠️ Penalty alert: Missing the Aadhaar–PAN linking deadline costs ₹1,000. An unlinked or inactive PAN can block tax refunds and flag high-value transactions.
Penalties for Missing PAN Rules in 2026
Late fee for Aadhaar–PAN linking after the deadline
PAN becomes inactive if Aadhaar is not linked at all
An inactive PAN means you cannot file income tax returns, cannot claim refunds, and high-value financial transactions may be blocked or attract higher TDS.
Minors, NRIs & Foreign Entities
Use Form 93. Provide the minor's Aadhaar number. Parent's or guardian's Identity and Address proof is accepted in place of the minor's own documents.
Use Form 95 (not Form 93). Accepted address proof includes NRE account statements or a bank statement from the country of residence.
Use Form 96. Attach an apostilled or embassy-attested registration certificate from the home country.
Frequently Asked Questions
- 🛂 Passport
- 🚗 Driving License
- 🗳 Voter ID Card
- ⚡ Electricity bill
- 💧 Water bill
- 📞 Landline bill
- 🏦 Bank statement