Revised PAN Application Forms 2026 – Complete Guide to Forms 93, 94, 95, 96, CR-01, CR-02 & CSF
Reference: PAN Operation Circular No. 80 | Dated: 27th March 2026 | Effective: 1st April 2026
The Income Tax Department has issued PAN Operation Circular No. 80 dated 27th March 2026, introducing revised PAN application forms effective from 1st April 2026. All branches and PSAs (PAN Service Agents) must accept PAN applications only as per the revised procedure from this date.
The revised framework includes six forms — four for fresh PAN applications and two for corrections/duplicate requests — along with the updated CSF form for change/correction in existing PAN data.
Overview of All PAN Forms
| Form | Applicant Type | Purpose | Reference |
|---|---|---|---|
| Form 93 | Individual – Citizen of India | Fresh PAN Application | Rule 158, Sec. 262 |
| Form 94 | Non-Individual Indian Entities | Fresh PAN Application | Rule 158, Sec. 262 |
| Form 95 | Individual – Not a Citizen of India / OCI | Fresh PAN Application | Rule 158, Sec. 262 |
| Form 96 | Non-Individual Foreign Entities | Fresh PAN Application | Rule 158, Sec. 262 |
| Form CR-01 | Individual | Change / Correction in PAN Data | Rule 158, Sec. 262 |
| Form CR-02 | Non-Individual | Change / Correction in PAN Data | Rule 158, Sec. 262 |
| Form CSF – Individual | Individual | Duplicate / Correction PAN Application | Rule 158, Sec. 262 |
| Form CSF – Non-Individual | Non-Individual | Duplicate / Correction PAN Application | Rule 158, Sec. 262 |
Form 93 – Fresh PAN for Individual Indian Citizens
Form 93 is for individual Indian citizens — whether Resident, Non-Resident Indian (NRI), or Resident but Not Ordinarily Resident (RNOR).
Key Rules for Form 93
- Aadhaar is accepted only as Proof of Identity (POI) and Proof of Address (POA). It is NOT accepted as Proof of Date of Birth (DOB). A separate DOB document is mandatory.
- Passport number is mandatory for NRI and RNOR applicants.
- Aadhaar is mandatory for all applicants except those in the exempted category.
- Name should be written in full expanded form — no abbreviations or initials — except where the Aadhaar itself contains initials. In that case, the applicant must also provide the expanded full name with supporting documents. The Aadhaar name will be printed on the PAN card.
- No titles such as Shri, Smt, Dr., Major, etc. should be prefixed to the name.
- Two recent colour photographs (4.5 cm x 3.5 cm, white background) are required.
- Minors can apply through a Representative Assessee (RA). Aadhaar and photograph of the minor, along with POI and POA of the RA, are required.
- Communication address can be Residential, Office, or RA address.
- Mother’s name is mandatory.
- Residential status (Resident / Non-Resident / RNOR) must be selected.
Acceptable Documents for Form 93
| Document | POI | POA | DOB Proof |
|---|---|---|---|
| Aadhaar Card | Yes | Yes | No |
| Indian Passport | Yes | Yes | Yes |
| Driving Licence | Yes | Yes | Yes |
| Voter ID (Elector’s Photo Identity Card) | Yes | Yes | Yes |
| Ration Card (with photograph) | Yes | No | No |
| Transgender Identity Card / Certificate | Yes | Yes | Yes |
| Govt. / PSU Photo Identity Card | Yes | No | Yes |
| Pensioner Card (with photograph) | Yes | No | No |
| CGHS / Ex-servicemen ECHS Card | Yes | No | Yes |
| Spouse’s Indian Passport (bearing applicant’s name) | No | Yes | No |
| Post Office Passbook (with address) | No | Yes | No |
| Domicile Certificate (Govt. issued) | No | Yes | Yes |
| Govt. Accommodation Allotment Letter (≤ 3 years old) | No | Yes | No |
| Property Registration Document | No | Yes | No |
| Property Tax Assessment Order (latest) | No | Yes | No |
| Electricity Bill (≤ 3 months old) | No | Yes | No |
| Landline / Broadband Bill (≤ 3 months old) | No | Yes | No |
| Water Bill (≤ 3 months old) | No | Yes | No |
| Gas Connection Card / Piped Gas Bill (≤ 3 months old) | No | Yes | No |
| Bank Account Statement (≤ 3 months old) | No | Yes | No |
| Depository Account Statement (≤ 3 months old) | No | Yes | No |
| Credit Card Statement (≤ 3 months old) | No | Yes | No |
| Birth Certificate (municipal authority / Indian Consulate) | No | No | Yes |
| Pension Payment Order | No | No | Yes |
| Marriage Certificate (Registrar of Marriages) | No | No | Yes |
| Matriculation Certificate / Mark Sheet (recognised board) | No | No | Yes |
| Certificate from MP / MLA / Municipal Councillor / Gazetted Officer | Yes (original) | Yes (original) | No |
| Bank Certificate on letterhead with photo & account number | Yes (original) | No | No |
| Employer Certificate | No | Yes (original) | No |
| Affidavit before Magistrate stating DOB | No | No | Yes (original) |
Note 1: For minors — in addition to the minor’s Aadhaar, documents of a parent or guardian are accepted as POI and POA.
Note 2: For Indian citizens residing outside India — overseas bank account statement or NRE bank account statement is accepted as POA.
Form 94 – Fresh PAN for Non-Individual Indian Entities
Form 94 is for Indian companies and all entities incorporated or formed in India, including Companies, LLPs, Partnership Firms, Trusts, HUFs, AOP, BOI, and AJP.
Key Rules for Form 94
- The full legal name of the entity must be written without abbreviations. For example, “Pvt Ltd”, “Pvt Limited”, “P. Ltd” are not allowed — it must be written as “Private Limited”.
- In case of sole proprietorship, the proprietor must apply PAN in their own individual name.
- The name should not be prefixed with titles such as M/s.
- Date of Incorporation / Agreement / Partnership Deed / Trust Deed / Formation is mandatory and cannot be a future date.
- Registration Number is mandatory for Companies and LLPs.
- Mobile number and email ID are mandatory for all entities.
- If communication address differs from office address, proof of the communication address must be submitted.
- Proof of Identity and Address of the Representative Assessee (RA) or Authorised Representative (AR) are mandatory.
Acceptable Documents for Form 94
| Entity Type | Required Documents |
|---|---|
| Hindu Undivided Family (HUF) | Original affidavit by Karta (notarised) with names, Aadhaar/PAN of all coparceners + any individual POI/POA/DOB document of the Karta |
| Company registered in India | Copy of Certificate of Incorporation issued by Registrar of Companies (ROC) |
| LLP registered in India | Copy of Certificate of Incorporation / Registration issued by ROC |
| Partnership Firm | Copy of Certificate of Registration from Registrar of Firms or copy of Partnership Deed |
| Trust | Copy of Trust Deed or copy of Certificate of Registration from Charity Commissioner |
| AOP / BOI / Other entities | Copy of Agreement / Registration document or documents of formation as applicable |
Form 95 – Fresh PAN for Foreign Individuals / OCI Card Holders
Form 95 is for individuals who are not citizens of India, including foreign nationals and Overseas Citizens of India (OCI) card holders who require PAN for transactions in India.
Key Rules for Form 95
- Tax Identification Number (TIN) is mandatory for all Form 95 applicants.
- Country of Citizenship is a mandatory field.
- Citizenship Type (Foreigner / PIO / OCI) must be selected.
- Aadhaar details are optional (captured wherever available).
- Passport number is optional for Form 95 applicants (unlike Form 93 NRIs where it is mandatory).
- Proof of Date of Birth is mandatory.
Acceptable Documents for Form 95
| Document Type | Accepted Documents |
|---|---|
| Proof of Identity | Copy of Passport; OR Person of Indian Origin (PIO) Card; OR OCI Card; OR other national/citizenship Identification Number or TIN duly attested by Apostille or by Indian Embassy / High Commission / Consulate |
| Proof of Address | Copy of Passport; OR PIO Card; OR OCI Card; OR TIN/national ID attested by Apostille or Indian Embassy; OR overseas bank account statement; OR NRE bank account statement in India; OR Certificate of Residence / Residential Permit (State Police); OR Foreigners Registration Office certificate; OR Visa + Appointment letter from Indian company + Employer’s certificate of Indian address |
| Proof of Date of Birth | Copy of Passport; OR PIO Card; OR OCI Card; OR TIN/national ID with DOB attested by Apostille; OR Birth Certificate from municipal authority / Indian Consulate; OR Birth Certificate issued by foreign authority attested by Apostille or Indian Embassy |
Form 96 – Fresh PAN for Non-Individual Foreign Entities
Form 96 is for entities incorporated outside India or unincorporated entities formed outside India that require PAN for transactions in India.
Key Rules for Form 96
- Tax Identification Number (TIN) is mandatory for all Form 96 applicants.
- Proof of Date of Incorporation is mandatory.
- Documents must be attested by Apostille (for Hague Convention countries) or by the Indian Embassy / High Commission / Consulate in the country of incorporation.
Acceptable Documents for Form 96
| Entity Type | Required Documents |
|---|---|
| Company / LLP / Firm registered outside India | Copy of Certificate of Registration issued in the country of incorporation, duly attested by Apostille or Indian Embassy / High Commission / Consulate OR copy of registration certificate issued in India / approval granted by Indian Authorities to set up office in India |
| Trust / AOP / Other entity formed outside India | Copy of registration / formation documents attested by Apostille or Indian Embassy / High Commission / Consulate in the country where the applicant is located |
Form CR-01 & CR-02 – Correction / Change in PAN Data
These are new forms introduced under PAN Operation Circular No. 80 for applicants who need to make changes or corrections to their existing PAN data:
- Form CR-01 — Change or Correction in PAN data for Individuals
- Form CR-02 — Change or Correction in PAN data for Non-Individuals
Important: Edits are not allowed after final submission of a PAN application. Corrections must be submitted using these forms after PAN is allotted.
Form CSF – Duplicate PAN / Correction Application
The CSF (Common Service Form) is used for reprint of PAN card or corrections/changes in existing PAN card details:
- Form CSF – Individual — for individual applicants
- Form CSF – Non-Individual — for companies, firms, trusts, and other entities
Documents Required for CSF
| Document Type | Details |
|---|---|
| Proof of PAN | Copy of existing PAN card OR PAN allotment letter issued by ITD |
| Proof of Change Requested (POCR) – Name Change | Married women: Marriage certificate / marriage invitation card / official gazette / passport showing husband’s name / Gazetted Officer certificate Others: Publication of name change in official gazette or Gazetted Officer certificate Non-individuals: Revised registration certificate / deed or agreement Transgender: Certificate issued by the District Magistrate |
| Minor corrections (name / father’s name / DOB) | Any POI document prescribed under Sub-Rule 8(a) or 8(b) of Rule 158 showing the correct details |
| Address change | If both communication address and other address are mentioned, POA for both addresses must be submitted |
Application Fees
| Mode of Application | Communication Address | With Physical PAN Card | Without Physical PAN Card |
|---|---|---|---|
| Paper Application (physical documents forwarded to UTIITSL) | Indian | ₹107 | ₹72 |
| Paper Application (physical documents forwarded to UTIITSL) | Foreign | ₹1,017 | ₹72 |
| Digital Application (eKYC / eSign / DSC – Paperless) | Indian | ₹101 + eSign charges | ₹66 |
| Digital Application (eKYC / eSign / DSC – Paperless) | Foreign | ₹1,011 + eSign charges | ₹66 |
How to Apply – Step-by-Step Process
- Choose the correct form based on your applicant type (Form 93, 94, 95, or 96).
- Fill the form legibly in BLOCK LETTERS in English only, in black ink.
- Attach supporting documents — Proof of Identity, Proof of Address, and Proof of Date of Birth / Date of Incorporation.
- Pay the prescribed fee and submit online or physically to UTIITSL or an authorised PAN Service Provider.
- Verification — PAN Service Provider verifies documents and forwards data to the Income Tax Department.
- PAN Allotment — ITD generates and allots the PAN.
- Track your application using the acknowledgement / reference number on the UTIITSL portal.
- Physical PAN card dispatch — if opted, the laminated PAN card is dispatched to your communication address.
Note: Domestic Companies / LLPs can also apply through the Common Application Form (CAF) on the MCA portal. FPIs can apply through SEBI’s CAF.
Frequently Asked Questions (FAQs)
Q1. Which form should I use for a fresh PAN application?
Select based on your category: Form 93 (Indian individual), Form 94 (Indian entity), Form 95 (foreign individual / OCI), Form 96 (foreign entity).
Q2. Can I use Aadhaar as proof of date of birth?
No. Aadhaar is accepted only as Proof of Identity and Proof of Address. A separate document such as a passport, driving licence, birth certificate, or matriculation certificate is required for DOB proof.
Q3. Is passport mandatory for all Form 93 applicants?
No. Passport is mandatory only for NRI and RNOR applicants filing Form 93. Resident Indian citizens can use other acceptable documents.
Q4. Are initials allowed in the name field?
No. Initials are not allowed unless the applicant’s name in Aadhaar itself contains initials. In that case, the applicant must also provide the expanded full name with supporting documents. The Aadhaar name will be printed on the PAN card.
Q5. Is TIN mandatory for foreign applicants?
Yes. Tax Identification Number (TIN) is mandatory for individual foreign citizens (Form 95) and non-individual foreign entities (Form 96).
Q6. What if I need to correct my existing PAN details?
Use Form CR-01 (individuals) or CR-02 (non-individuals) for change/correction requests. For reprint of PAN card, use the CSF form.
Q7. Can someone else apply for PAN on my behalf?
Yes. An Authorised Representative (AR) or Representative Assessee (RA) can file on your behalf. Their Proof of Identity and Proof of Address are also required in addition to the applicant’s documents.
Q8. What happens if the application is incomplete?
Incomplete or deficient applications are treated as invalid. A fresh application must be submitted with correct details and all mandatory supporting documents.
Q9. Where can I download the new PAN application forms?
Forms 93, 94, 95, 96, and CSF can be downloaded directly from the UTIITSL portal — the authorised PAN Service Provider.
Q10. Which parent’s name will be printed on the PAN card?
Father’s name or Mother’s name, as selected in the PAN application, will be printed on the PAN card.
Need Help with Your PAN Application?
At EFILETAX, our team of experienced professionals is fully updated with PAN Operation Circular No. 80 and the revised Income Tax Rules 2026. We assist individuals and businesses across Chennai, Bangalore, Hyderabad, Mumbai, and Delhi with:
- PAN applications and corrections (Forms 93, 94, 95, 96, CR-01, CR-02, CSF)
- Income Tax Filing
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- ROC and MCA Filing
- Business Registration
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Contact us today at efiletax.in for expert guidance and hassle-free filing.
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