Mastering Form 93: The New PAN Application Guide for Indian Citizens (2026)

What is Form 93?

According to the Income Tax Rules, 2026, Form 93 is the official application for a Permanent Account Number (PAN) specifically for individuals who are citizens of India. Any Indian citizen who requires a PAN can apply by filing this specific form.

Key Requirements: Aadhaar and Communication

• Mandatory Aadhaar: Providing your Aadhaar is mandatory for all applicants unless you fall under an exempted category.
• Communication Address: You can choose to have your PAN correspondence sent to your Residential Address, Office Address, or the address of a Representative Assessee (RA).

Prescribed Documents (Rule 158)

To successfully file Form 93, you must provide valid proof of Identity, Address, and Date of Birth.

Note: Documents like electricity bills, water bills, bank statements, and credit card statements must not be more than three months old.

Special Provisions

• Minors: A minor can apply for a PAN through a Representative Assessee (RA). You must provide the minor’s Aadhaar and photo, along with the proof of identity and address of the RA.
• Citizens Abroad: For Indian citizens residing outside of India, a copy of a bank account statement from the country of residence or an NRE bank account statement serves as proof of address.
• Recent Births: For individuals born on or after October 1, 2023, a birth certificate issued by a municipal authority or authorized registrar is required for proof of date of birth.