If you are planning to apply for a PAN card, you may have heard that the forms have changed. Earlier, we used Form 49A and 49AA, but now under the updated Income Tax Rules, new forms 93, 94, 95, and 96 are introduced.
At first, this may feel confusing. But don’t worry—once you understand who should use which form, everything becomes very simple.
In this guide, I’ll walk you through each form in a clear and practical way so you can confidently choose the right one.
What is PAN and why is it important?
PAN (Permanent Account Number) is a unique identification number issued by the Income Tax Department. It connects all your financial activities—like bank transactions, investments, and tax filings.
In simple terms, PAN acts like your financial identity.
You need PAN mainly for:
- Filing income tax returns
- Opening bank accounts
- Making high-value transactions
- Investing in shares, mutual funds, etc.
Without PAN, many financial activities either become difficult or attract higher tax deductions.
What are Forms 93, 94, 95, and 96?
The government has simplified PAN application by dividing it into four separate forms based on type of applicant.
Instead of one or two general forms, now each category has a specific form.
These forms are:
- Form 93 – Indian individuals
- Form 94 – Indian entities (like companies, firms, LLPs)
- Form 95 – Foreign individuals
- Form 96 – Foreign entities
This change makes the process more clear and avoids confusion during application.
Which PAN form should you use? (Most important question)
This is where most people get confused, so let’s make it very simple.
The correct form depends on two things:
- Are you an individual or an entity?
- Are you Indian or foreign?
Based on this, here is the correct mapping:
| Form Number | Who Should Use This Form | Explanation |
|---|---|---|
| Form 93 | Individual (Citizen of India) | For Indian citizens applying for PAN |
| Form 94 | Indian Entities | For companies, LLPs, firms, HUF, etc. in India |
| Form 95 | Individual (Not a Citizen of India) | For foreign individuals needing PAN in India |
| Form 96 | Foreign Entities | For foreign companies or organizations needing PAN |
Think of it like this:
93 & 94 = India | 95 & 96 = Outside India
Once you remember this pattern, you won’t forget it.
How can you apply for a PAN?
Applying for PAN is now quite simple and can be done online or offline.
You have two main options:
- Apply online through authorized portals (like Protean or UTIITSL)
- Visit a PAN service center and apply physically
The basic process is:
- Fill the form
- Attach required documents
- Pay the fee
- Submit application
- Get PAN after verification
After submission, you can track your application using the acknowledgement number.
What documents are required for a PAN application?
No matter which form you use, the core requirement remains the same.
You need to provide:
- Proof of Identity
- Proof of Address
- Proof of Date of Birth (or Incorporation for entities)
For example, for Indian individuals (Form 93), common documents include:
- Aadhaar card
- Passport
- Driving license
- Voter ID
- Birth certificate
The idea is simple—the government needs to verify who you are, where you live, and your age or formation date.
Is Aadhaar mandatory for PAN application?
For Indian citizens, Aadhaar is generally mandatory while applying for PAN, except in certain exempt cases.
This is done to ensure proper identity verification and reduce duplicate PAN issues.
Can someone apply for a PAN on your behalf?
Yes, this is allowed. If you are unable to apply yourself, a Representative Assessee (RA) or Authorized Representative (AR) can apply on your behalf.
However, in such cases:
- Both your documents and representative’s documents are required
- Representative details must be properly mentioned
This is commonly used for minors or foreign applicants.
What happens if your PAN application is incorrect?
This is something many people overlook.
If your application is:
- Incomplete
- Missing documents
- Incorrect
Then it will be treated as invalid, and you will have to apply again.
Also, once you submit the form, you cannot edit it directly. You need to apply separately for correction after PAN is issued.
So, it’s always better to double-check everything before submitting.
How much does a PAN application cost?
The fees depend on how and where you apply. Typical charges are:
| Type of PAN Application | Fee (₹) | Description |
|---|---|---|
| Physical PAN Card (India Address) | 107 | PAN card delivered to an address within India |
| Physical PAN Card (Foreign Address) | 1017 | PAN card delivered to an address outside India |
| e-PAN (Online / Paperless Mode) | 66 – 72 | Digital PAN issued without physical card |
The cost is small, but accuracy in application is far more important.
Why were these new PAN forms introduced?
This change is actually a practical improvement.
Earlier, forms were broader and sometimes confusing. Now, forms are:
- More specific to user category
- Easier to fill
- Clear and structured
- Designed to reduce errors
As mentioned in the document, the goal is to make PAN applications simpler, faster, and more user-friendly.
Also Read: PAN (Permanent Account Number) Explained for Beginners in India
Conclusion
The new PAN forms (93, 94, 95, 96) may look new, but the logic behind them is very simple. Just remember:
- Identify whether you are an individual or entity
- Check if you are Indian or foreign
- Choose the correct form accordingly
Once this is clear, the rest of the process is straightforward. If you fill the form carefully and submit proper documents, getting your PAN is a smooth and hassle-free process.
Summary Table
| Topic | Explanation |
|---|---|
| What is PAN? | PAN is a unique ID number used for all your tax and financial activities in India. |
| Why is PAN needed? | It is required for filing tax returns, opening bank accounts, and doing big financial transactions. |
| Form 93 | Used by Indian citizens (individual persons). |
| Form 94 | Used by Indian businesses like companies, LLPs, firms, etc. |
| Form 95 | Used by foreign individuals who need PAN in India. |
| Form 96 | Used by foreign companies or entities. |
| Documents required | Identity proof, address proof, and date of birth (or incorporation for companies). |
