PAN Application Forms 2026 – Complete FAQ (All Questions & Answers)

🔰 General FAQs on PAN

❓ 1. What is PAN?

Ans: PAN (Permanent Account Number) is a unique identification number issued by the Income Tax Department for taxpayers. It is mandatory for financial and tax-related transactions.

❓ 2. Who should apply for PAN?

Ans: Any individual or entity required to file income tax returns or enter into specified financial transactions must apply for PAN.

❓ 3. How is PAN different from TAN?

Ans:

PAN → Identifies taxpayers
TAN → Used for TDS/TCS compliance
PAN cannot be used in place of TAN where required.

❓ 4. Which forms are prescribed under Income-tax Rules, 2026?

Ans:

Form 93 – Indian Individuals
Form 94 – Indian Entities
Form 95 – Foreign Individuals
Form 96 – Foreign Entities

❓ 5. How can an applicant apply for PAN?

Ans:

Online via Protean (NSDL) / UTIITSL
Offline via PAN centers
Companies/LLPs via MCA (CAF)
FPIs via SEBI

❓ 6. What documents are required for PAN?

Ans:

Proof of Identity
Proof of Address
Proof of Date of Birth / Incorporation

❓ 7. Can someone apply on behalf of applicant?

Ans: Yes, through Authorized Representative (AR) or Representative Assessee (RA).

❓ 8. Documents required for AR/RA?

Ans:

Identity proof
Address proof

❓ 9. What if application is incomplete?

Ans: It will be treated as invalid.

❓ 10. Can PAN application be edited after submission?

Ans: No. Correction requires a separate request.

❓ 11. Is correction allowed in PAN?

Ans: Yes, via PAN correction form.

❓ 12. What is PAN application fee?

Ans:

₹107 – Physical PAN (India)
₹1017 – Outside India
₹72 – Offline centers
₹66 – Online (e-KYC/eSign)

❓ 13. How to track PAN status?

Ans: Using acknowledgement number on official portal.

❓ 14. Which parent name appears on PAN?

Ans: Selected father’s/mother’s name.

❓ 15. How to download PAN form?

Ans: From Protean (NSDL) or UTIITSL websites.

❓ 16. What if PAN application is rejected?

Ans: Submit a fresh application with correct details.

❓ 17. Are initials allowed in name?

Ans: No (except Aadhaar cases with full name proof).

❓ 18. Are Aadhaar initials accepted?

Ans: Yes, but full name must be provided.

❓ 19. Is passport mandatory?

Ans:

Not for Indian citizens
Mandatory for NRIs/NORs

❓ 20. Is TIN mandatory for foreign individuals?

Ans: Yes.

👤 Form 93 – Indian Individuals

❓ 1. What is Form 93?

Ans: PAN application for Indian citizens.

❓ 2. Who should apply?

Ans: Any Indian individual requiring PAN.

❓ 3. Required documents?

Ans:

Identity Proof: Aadhaar, Passport, Voter ID, Driving License, etc.

Address Proof: Aadhaar, Passport, Utility bills, Bank statement, etc.

DOB Proof: Birth certificate, Passport, 10th certificate, etc.

❓ 4. Is Aadhaar mandatory?

Ans: Yes (except exempt cases).

❓ 5. Can minors apply?

Ans: Yes, with guardian documents.

❓ 6. Address options?

Ans:

Residential
Office
Representative address

🏢 Form 94 – Indian Entities

❓ 1. What is Form 94?

Ans: PAN form for Indian companies/entities.

❓ 2. Who should apply?

Ans:
Companies, LLPs, Firms, Trusts, HUF, AOP, BOI, etc.

❓ 3. Required documents?

Ans:

Identity proof
Address proof
Incorporation proof
HUF affidavit (if applicable)

❓ 4. Can communication address differ?

Ans: Yes, with supporting proof.

🌍 Form 95 – Foreign Individuals

❓ 1. What is Form 95?

Ans: PAN application for non-citizens.

❓ 2. Who should apply?

Ans: Foreign individuals dealing in India.

❓ 3. Required documents?

Ans:

Passport
Visa / OCI / PIO
Foreign address proof
TIN (mandatory)

🌐 Form 96 – Foreign Entities

❓ 1. What is Form 96?

Ans: PAN for foreign entities.

❓ 2. Who should apply?

Ans: Foreign companies/entities operating in India.

❓ 3. Is TIN mandatory?

Ans: Yes.

⚠️ Important Notes

PAN is mandatory for financial transactions
Incorrect application = rejection
Aadhaar linking required
Separate correction process available

📝 Disclaimer

This content is for informational purposes only. Please verify details with official government notifications before applying. We are not responsible for any discrepancies.

What is PAN?
Ans: PAN (Permanent Account Number) is a unique identifier allotted by the Income-tax
Department to taxpayers. It is mandatory for various financial and tax-related transactions.
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.
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.
Which forms are prescribed for PAN application under the Income-tax Rules, 2026?
Ans: The Forms mentioned below are prescribed for PAN Application:
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 2 of 11
i. Form No. 93: Individual (Being citizen of India)
ii. Form No. 94: Non-Individual Indian Entities
iii. Form No. 95: Individual (Not being a Citizen of India)
iv. Form No. 96: Non-Individual Foreign Entities
How can an applicant apply for PAN?
Ans: Applications can be submitted online by accessing the portals of Protean/ UTIITSL or
visiting PAN Centers of authorized PAN Service Providers i.e. Protean, UTIITSL.
Domestic Companies/LLPs and FPIs can apply through Common Application Form (CAF)
of MCA and SEBI respectively.
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 Rules, 2026:
i. Proof of Identity
ii. Proof of Address
iii. Proof of Date of Birth/Date of Incorporation.
Can any person other than applicant apply for PAN on behalf of applicant?
Ans: Yes, an Authorized Representative (AR) / Representative Assessee (RA) can file the PAN
application on behalf of applicant.
What documents are required for Authorized Representative (AR) / Representative
Assessee (RA) while applying PAN on behalf of applicant?
Ans: In addition to applicant’s supporting documents, below documents of AR/RA are required:
i. Proof of Identity
ii. Proof of Address
What happens if an application is incomplete or deficient?
Ans: Incomplete applications are treated as invalid.
Is PAN application allowed to be edited after final submission?
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 3 of 11
Ans: No, edits are not allowed after final submission. Corrections can be made through a
separate correction request after PAN is allotted.
Is correction allowed in PAN?
Ans: Yes, correction requests can be submitted using the PAN change/correction request form.
Is there any fee for PAN application?
Ans: Yes, fee is applicable as below:
Sl. No. Particulars Fee (inclusive of
applicable taxes) (₹)
1
Dispatch of physical PAN Card in India (Communication
address is Indian address) 107
2
Dispatch of physical PAN Card outside India (where
foreign address is provided as address for communication) 1017
E-PAN (if physical PAN not required)
3
PAN applications submitted at TIN Facilitation Centers /
PAN Centers
72
4
PAN applications submitted Online through paperless
modes (e-KYC & e-Sign / e-Sign scanned based / DSC
scanned based)
66
How can the status of PAN application be tracked?
Ans: Applicants can track status using the acknowledgement/reference number on the
designated portal.
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.
How to download the PAN application form?
Ans: Applicants can download the PAN application Forms No. (93, 94, 95, 96) directly from the
portals of authorized PAN service providers — Protean (formerly NSDL) or UTIITSL. The
forms are available under the “Downloads -> PAN” section on these portals.
What if the PAN application is rejected?
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 4 of 11
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.
Are Initials allowed in name while applying the PAN?
Ans: No, Initials are not allowed in PAN application. However, if name in Aadhaar contains
initials, then the same will be allowed in PAN application subject to the applicant giving
expanded full name with supporting document.
Will the Initials in name of Aadhaar be considered for PAN application?
Ans: Yes. However, the applicant must provide the full expanded name along with supporting
documents, in addition to the name written in initials.
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.
Is Tax Identification Number (TIN) mandatory for Individuals (Non- Citizen)
applying for PAN?
Ans: Yes.
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 5 of 11
FAQs (Forms wise)
A: Form No. 93 – PAN Application Form for Individual (Being citizen of India):
What is Form No. 93?
Ans: Form No. 93 is an application for PAN for individuals who are citizens of India.
Who should apply using Form No. 93?
Ans: Any individual who is a citizen of India and requires PAN can apply for PAN by filing
Form No. 93.
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:
Proof of Identity Proof of Address Proof of Date of Birth
(i) Copy of any of the
document, —
a) AADHAAR Card
b) Indian Passport.
c) Driving license.
d) Elector’s photo
identity card
e) Ration card having
photograph of the
applicant.
f) Transgender Identity
Card / Certificate
g) Photo identity cards
are issued by the
Central Government
or a State
Government or a
Public Sector
Undertaking.
h) Pensioner Card issued
by Government
(i) copy of any of the
document, —
a) AADHAAR Card
b) Indian Passport.
c) Indian Passport of the
spouse.
d) Elector’s photo
identity card
e) Driving license.
f) post office passbook
having address of the
applicant.
g) domicile certificate
issued by the
Government.
h) allotment letter of
accommodation
issued by the Central
Government or State
Government of not
more than three years
old.
(i) For Individuals born on
and after 01.10.2023, copy of
birth certificate.
(ii) In any other case any of
the document,
a) birth certificate
b) Indian Passport.
c) Driving license.
d) elector’s photo identity
card issued by the
Election Commission
of India.
e) pension payment order.
f) domicile certificate
issued by the
Government.
g) marriage certificate
issued by the Registrar
of Marriages.
h) matriculation
certificate or mark
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 6 of 11
having photograph of
the applicant.
i) CGHS Card or Exservicemen
Contributory Health
Scheme photo card.
(ii) original certificate, –
a) certificate of identity
signed by a Member
of Parliament or
Member of
Legislative
Assembly or
Municipal Councilor
or a Gazetted Officer,
as the case may be.
b) bank certificate on
letter head from the
branch (along with
the name, stamp and
copy of employee ID
of the issuing officer)
containing duly
attested photograph
and bank account
number of the
applicant.
i) property registration
document.
j) latest property tax
assessment order
(ii) copy of the following
documents of not more than
three months old—
a) electricity bill
b) landline telephone or
broadband
connection bill
c) water bill
d) consumer gas
connection card or
book or piped gas bill
e) bank account
statement
f) depository account
statement
g) credit card statement
(iii) original certificate, –
a) certificate of address
signed by a Member
of Parliament or
Member of
Legislative
Assembly or
Municipal Councilor
or a Gazetted Officer,
as the case may be.
b) employer certificate.
sheet of recognized
board
i) photo identity card
issued by the Central
Government/State
Government/PSUs
j) CGHS card or Exservicemen
Contributory Health
Scheme photo card
k) original affidavit sworn
before a magistrate
stating the date of birth.
Is Aadhaar mandatory for applying PAN?
Ans: Yes, Aadhaar is mandatory for all except cases under exempted category.
Whether minor can apply for PAN and what are the documents required for applying
for PAN?
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 7 of 11
Ans: Yes. In case of a person being a minor, in addition to Aadhaar and Photograph of the minor,
proof of identity and proof of address of RA is required.
Which address can be selected for Address for Communication?
Ans: Anyone of the following can be selected for Address for communication:
i. Residential Address
ii. Office Address
iii. Representative Assessee Address.
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 8 of 11
B: Form No. 94 – PAN Application Form for Non-Individual Indian Entities:
What is Form No. 94?
Ans: Form No. 94 is a PAN Application form for Indian Company or an Entity incorporated in
India or an Unincorporated entity formed in India.
Who should apply using Form No. 94?
Ans: Any Indian company, LLP, firm, trust, HUF, AOP, BOI and AJP incorporated/formed in
India can apply for PAN by filing Form No. 94.
What documents are required for Form No. 94 as per Rule 158 of Income-tax Rules,
2026?
Ans: The following supporting documents are required for PAN Application:
i. Proof of Identity
ii. Proof of Address
iii. Proof of Date of Incorporation.
iv. Affidavit for details of members (in case of HUF)
Can communication address be different from office address?
Ans: Yes, however the applicant has to additionally submit the proof of address for such
communication address.
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 9 of 11
C: Form No. 95 – PAN Application Form for Individual (Not being a Citizen of India):
What is Form No. 95?
Ans: Form No. 95 is an application form for allotment of PAN for individuals who are not
citizens of India.
Who should apply using Form No. 95?
Ans: Foreign individuals requiring PAN for transactions in India can apply for PAN by filing
Form No. 95.
What are the prescribed documents for Individual (Non-Citizen) for Form No. 95
under Rule 158 of the Income-tax Rules, 2026?
Ans: Following is the list of prescribed documents
Proof of Identity Proof of Address Proof of Date of Birth
Copy of any of the
document:
a) Passport
b) Person of Indian
Origin card
c) Overseas
Citizenship of
India Card issued
d) Other national or
citizenship
Identification
Number or
Taxpayer
Identification
Number duly
attested by
Apostille or by
Indian embassy or
High Commission
or Consulate in the
country where the
applicant is
located.
Copy of any of the
document:
a) Passport
b) Person of Indian
Origin card
c) Overseas
Citizenship of India
Card
d) Other national or
citizenship
Identification
Number or Taxpayer
Identification
Number duly
attested by Apostille
or by Indian
embassy or High
Commission or
Consulate in the
country where the
applicant is located
Copy of any of the document:
a) Copy of Passport
b) Copy of Person of
Indian Origin card
c) Copy of Overseas
Citizenship of India
Card
d) Copy of Other national
or citizenship
Identification Number
or Taxpayer
Identification Number
containing date, month
and year of birth duly
attested by Apostille
e) Birth certificate issued
by the municipal
authority or any office
authorised to issue birth
and death certificate by
the Registrar of Birth
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 10 of 11
e) Bank account
statement in the
country of residence
f) Non-resident
External bank
account statement in
India
g) Certificate of
residence in India or
Residential permit
issued by the State
Police Authority
h) Registration
certificate issued by
the Foreigner’s
Registration Office
showing Indian
address
i) Visa granted and
copy of appointment
letter or contract
from Indian
Company and
Certificate (in
original) of Indian
Address issued by
the employer.
and Deaths or the
Indian Consulate or
f) Birth certificate
containing date, month
and year of birth issued
by any foreign
authority and duly
attested by Apostille or
by Indian embassy or
High Commission or
Consulate in the
country where the
applicant is located.
Form No. 93/94/95/96 (Earlier Form No. 49A/49AA)
Page 11 of 11
D: Form No. 96 – PAN Application Form for Entities incorporated or formed outside India:
What is Form No. 96?
Ans: Form No. 96 is an Application for PAN for an Entity incorporated outside India or an
Unincorporated entity formed outside India.
Who should apply using Form No. 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 No. 96.
Is TIN mandatory for entities incorporated outside India?
Ans: Yes, it is mandatory.

⚠️ Important Notes

PAN is mandatory for financial transactions
Incorrect application = rejection
Aadhaar linking required
Separate correction process available

📝 Disclaimer

This content is for informational purposes only. Please verify details with official government notifications before applying. We are not responsible for any discrepancies.