PAN (As per Income-tax Act, 2025)

1. What is PAN?

Ans: PAN (Permanent Account Number - ten digit alphanumeric) is a unique identifier allotted by the Income Tax Department to taxpayers. It is mandatory for various financial and tax related.

2. Who should apply for PAN?

Ans: Any person/entity who is required to file income tax returns or engage in prescribed specified financial transactions as per Income Tax Rules should apply for PAN.

3. How is PAN different from TAN?

Ans: PAN identifies taxpayers, whereas TAN identifies persons/entities responsible for TDS/TCS compliance. PAN cannot substitute TAN where TAN is required.

4. Which forms are prescribed for PAN application under the Income Tax Rules, 2026?

Ans: Below Forms are prescribed for PAN Application:

  i. Form 93: Individual (Citizen of India)

  ii. Form 94: Non-Individual Indian Entities

  iii. Form 95: Individual (Not a Citizen of India)

  iv. Form 96: Non-Individual Foreign Entities

  v. Form CR-01: Change or Correction in PAN Data (Individual )

  vi. Form CR-02: Change or Correction in PAN Data (Non Individual)

5. How can an applicant apply for PAN?

Ans: Applications can be submitted online by accessing the portals of UTIITSL/Protean eGov or visiting PAN centres of authorized PAN Service Provider i.e. UTIITSL or Protean eGov. Domestic Companies/LLPs and FPIs can apply through Common Application Form (CAF) of MCA and SEBI respectively.

6. What are the supporting documents required for applying PAN?

Ans: The following supporting documents are required for PAN Application as per Rule 158 of Income Tax rule, 2026:

  i. Proof of Identity

  ii. Proof of Address

  iii. Proof of Date of Birth/Date of Incorporation.

7. Can any person other than applicant apply for PAN on behalf of applicant?

Ans: Yes, in certain cases, an Authorized Representative (AR) / Representative assessee (RA) can file the PAN application on behalf of applicant. For details, please refer to instructions issued with the Forms.

8. What documents are required for Authorized Representative (AR)/Representative Assessee (RA) while applying to PAN on behalf of applicant?

Ans: In addition to applicant's supporting documents, the documents below of AR/RA are required:

  i. Proof of Identity

  ii. Proof of Address

9. What happens if an application is incomplete or deficient?

Ans: Incomplete applications are treated as invalid.

10. Is PAN application allowed to be edited after final submission?

Ans: No, edits are not allowed after final submission. Corrections can be made through a separate correction request after PAN is allotted.

11. Is correction allowed in PAN details?

Ans: Yes, correction requests can be submitted using the PAN change/correction request Form.

12. Is there any fee for PAN application?

Ans: Yes, fee is applicable as below:

13. How can the status of PAN application be tracked?

Ans: Applicants can track status using the acknowledgement/reference number on the designated portal of UTIITSL/Protean eGov.

14. Which Parent name will get printed on PAN card?

Ans: Father's/Mother's name, as selected in PAN application will be printed on PAN card.

15. How to download the PAN application form?

Ans: Applicants can download the PAN Application Forms (FORM 93,94,95,96, CSF) directly from the portals of authorized PAN service provider i.e UTIITSL/Protean eGov.

16. What if the PAN application is rejected?

Ans: If the PAN application is rejected due to incomplete or deficient information, it is treated as invalid. A fresh application needs to be submitted with correct details and mandatory supporting documents.

17. Are initials allowed in name while applying the PAN?

Ans: No, Initials are not allowed in PAN application. However, if the applicant's name in Aadhaar contains initials, then the same will be allowed in PAN application subject to the applicant giving expanded full name with supporting documents.

18. Will the initials in the name of Aadhaar be considered for PAN applications?

Ans: Yes. However, the applicant must provide the full expended name along with supporting documents, in addition to the name written in initials. The Aadhaar name shall be printed on PAN card.

19. Is passport mandatory for applying PAN?

Ans: No. However, Non-Resident Indians (NRIs) and Residents but Not Ordinarily Residents (NORs) are required to provide their passport number mandatorily.

20. Is Tax Identification Number (TIN) mandatory for individuals (non-citizen)/non-individuals applying for PAN?

Ans: Yes, TIN is mandatory for individuals (non-citizens) and non-individual foreign entities in Form 95 & Form 96.

FAQs (Forms wise)

A: Form 93 - Individual (Citizen of India):

1. What is Form 93?

Ans: Form 93 is an application for PAN for individuals who are citizens of India.

2. Who should apply using Form 93?

Ans: Any individual who is a citizen of India and requires PAN can apply for PAN by filing Form 93.

3. What are the prescribed documents for Individuals (Citizens) as per rule 158 of the Income Tax Rules, 2026?

Ans: Following is the list of prescribed documents:

4. Is Aadhaar mandatory for applying PAN?

Ans: Yes, Aadhaar is mandatory for all except cases under exempted category.

5. Whether minor can apply for PAN and what are the documents required for applying for PAN?

Ans: Yes. In case of a person being a minor PAN can be applied through RA. In addition to Aadhaar and photograph of the minor, proof of identity and proof of address of RA is required for applying.

6. Which address can be selected as address for Communication?

Ans: Any of the following address can be selected for communication:

  i. Residential Address

  ii. Office Address

  iii. Representative Assessee Address, if applicable.

B: Form 94 - Non-Individual (Entity):

1. What is Form 94?

Ans: Form 94 is a PAN Application form for Indian Company or an Entity incorporated in India or an Unincorporated entity formed in India.

2. Who should apply using Form 94?

Ans: Any Indian company, LLP, Firm, Trust, HUF, AOP, BOI and AJP incorporated/formed in India can apply for PAN by filing Form 94.

3. What documents are required for Form 94?

Ans: The prescribed documents are mentioned in sub Rule 8(b) of Rule 158 of IT Rules, 2026.

4. Can communication address be different from office address?

Ans: Yes, however in such case the applicant has to submit the proof of address for such communication address.

C: Form 95 - Non-Citizens (Individual):

1. What is Form 95?

Ans: Form 95 is an application form for allotment of PAN for individuals who are not citizens of India.

2. Who should apply using Form 95?

Ans: Foreign individuals requiring PAN for transactions in India can apply for PAN by filing Form 95.

3. What are the prescribed documents for Individual (Non-Citizen) for Form 95 under rule 158 of Income Tax Rules, 2026?

Ans:

D: Form 96 - Entities incorporated or formed outside India:

1. What is Form 96?

Ans: Form No. 96 is an Application for PAN for an Entity incorporated outside India or an Unincorporated entity formed outside India.

2. Who should apply using Form 96?

Ans: Any Foreign company or Entity incorporated outside India or an Unincorporated entity formed outside India requiring PAN for transactions in India can apply for PAN by filing Form 96.

3. Is TIN mandatory for entities incorporated outside India?

Ans: Yes, it is mandatory.