A Permanent Account Number, commonly known as PAN, is one of the most important identification numbers for tax and financial transactions in India. It is used for income tax return filing, banking transactions, TDS compliance, investments, business registrations and various other financial activities.
With the introduction of the Income Tax Act, 2025 and related procedural changes effective from 1 April 2026, new PAN applications are required to be made in newly prescribed forms. For an individual who is a citizen of India, the relevant form is Form 93.
This guide explains the complete PAN card application process online under the new Form 93 framework applicable from 1 April 2026.
This article explains the PAN card application process in simple language, including who should apply, documents required, online application methods, common mistakes and important points to remember while applying for PAN in Form 93.
Table of Contents
What is PAN?
PAN stands for Permanent Account Number. It is a unique identification number allotted by the Income Tax Department. PAN helps the tax department link various financial transactions with one taxpayer profile.
PAN is generally required for filing income tax returns, opening bank accounts, carrying out high-value financial transactions, investing in securities, purchasing property, applying for loans and complying with TDS or TCS provisions.
For individuals, a correct PAN card application is important because the details mentioned in PAN records are used in income tax, banking and other financial systems.
What changed from 1 April 2026?
Under the new framework applicable from 1 April 2026, new forms have been prescribed for PAN allotment. The form to be used depends on the category of the applicant.
| Form | Applicant Category | Purpose |
|---|---|---|
| Form 93 | Individual who is a citizen of India | Application for allotment of PAN |
| Form 94 | Non-individual Indian entities | PAN application for Indian entities |
| Form 95 | Individual who is not a citizen of India | PAN application for foreign individuals |
| Form 96 | Non-individual foreign entities | PAN application for foreign entities |
Important: Existing PAN numbers continue to remain valid. The new forms are relevant for fresh applications filed on or after 1 April 2026.
Who should apply using Form 93?
Form 93 is applicable to an individual who is a citizen of India and who wants to apply for a new PAN. This generally includes individuals who do not already have a PAN and require it for tax, banking, investment, employment, business or financial compliance purposes.
An individual should start a fresh PAN card application only if PAN has not already been allotted earlier.
| Applicant | Should Form 93 be used? | Remarks |
|---|---|---|
| Resident individual citizen of India | Yes | Form 93 is applicable for new PAN card application. |
| Minor Indian citizen | Yes | Application may be made through parent or representative as applicable. |
| Partnership firm / LLP / Company | No | Separate form is applicable for non-individual Indian entities. |
| Foreign individual | No | Foreign individuals are covered under a separate form. |
Documents Required for PAN Card Application
For a new PAN card application, the applicant is generally required to provide proof of identity, proof of address and proof of date of birth. Where Aadhaar-based e-KYC is used, many details may be verified directly through Aadhaar authentication.
Before starting the PAN card application process, applicants should keep all supporting documents ready to avoid delays or rejection.
| Document Type | Examples |
|---|---|
| Proof of Identity | Aadhaar Card, Voter ID, Passport, Driving Licence or other prescribed identity proof. |
| Proof of Address | Aadhaar Card, bank statement, utility bill, passport, voter ID or other accepted address proof. |
| Proof of Date of Birth | Birth certificate, school leaving certificate, Aadhaar Card, passport or other prescribed proof. |
| Photograph and Signature | Required where scanned document-based application method is used. |
Methods for PAN Card Application Online
An applicant may apply for PAN online through authorised PAN service provider portals or by visiting authorised PAN centres. Online PAN card application is generally preferred because it is faster, easier to track and supports Aadhaar-based authentication.
Applicants may visit the official resources for PAN-related services and tax information: Protean PAN Services and Income Tax Department.
| Method | Best Suitable For | Key Feature |
|---|---|---|
| Aadhaar-based e-KYC and e-Sign | Applicants whose Aadhaar details are correct and updated | Paperless process with Aadhaar OTP authentication. |
| Scanned document-based e-Sign | Applicants who need to upload separate documents, photo and signature | Documents are uploaded online and application is digitally signed. |
| Physical submission | Applicants who prefer offline document submission | Online form is filled and printed documents are submitted physically. |
Step-by-Step PAN Card Application Process Online
The PAN card application can be completed fully online using Aadhaar-based authentication or scanned document upload methods.
Step 1: Visit authorised PAN application portal
Visit the authorised PAN service provider portal such as Protean or UTIITSL. Select the option for new PAN card application and choose the correct applicant category.
Step 2: Select Form 93 for individual Indian citizen
For an individual who is a citizen of India, select Form 93. Ensure that the applicant category is selected correctly at the beginning itself.
Step 3: Generate application token
Enter basic details such as name, date of birth, mobile number and email ID. After submission, a temporary token number is generated. This token can be used to continue or track the application before final submission.
Step 4: Choose verification mode
Select the application mode such as Aadhaar-based e-KYC and e-Sign, scanned document-based e-Sign or physical submission. Aadhaar-based e-KYC is generally simpler if Aadhaar details are accurate and updated.
Step 5: Fill personal and contact details
Enter details such as name, gender, date of birth, parent details, source of income and contact details. In Aadhaar-based applications, some details may be automatically captured from Aadhaar records.
Step 6: Select AO code
The applicant may be required to select the Assessing Officer code based on state, city and applicant details. Incorrect AO code selection may delay processing or create future correspondence issues.
Step 7: Upload or verify documents
Where Aadhaar-based e-KYC is used, supporting documents may be pre-filled or verified through Aadhaar authentication. Where scanned document mode is selected, upload the required proof documents, photograph and signature as per prescribed size and format.
Step 8: Confirm details and make payment
Review all details carefully before final submission. After confirmation, proceed to pay the applicable PAN application fee through available online payment options.
Step 9: Complete Aadhaar authentication and e-Sign
Complete OTP-based Aadhaar authentication and e-Sign process, wherever applicable. Once authenticated, the application is digitally signed and submitted.
Step 10: Track application status
After submission, the acknowledgement number can be used to track PAN application status. If e-PAN is selected, it may be sent to the registered email ID. Physical PAN card delivery depends on the option selected and the address provided.
Common Mistakes in PAN Card Application
Many delays in PAN card application processing occur because of incorrect details, document mismatch or incomplete verification. The following mistakes should be avoided:
- Entering name differently from Aadhaar or supporting documents.
- Selecting the wrong applicant category or wrong form.
- Providing incorrect date of birth.
- Uploading blurred or invalid documents.
- Using inactive mobile number or email ID.
- Selecting incorrect AO code.
- Applying for a new PAN despite already holding an existing PAN.
- Not verifying the final preview before payment and submission.
Professional Note: A person should not hold more than one PAN. Before applying for a new PAN, applicants should verify whether PAN has already been allotted earlier. Incorrect declaration may attract consequences under the applicable income tax law.
Importance of PAN Card Application for Taxpayers and Businesses
PAN is not only useful for income tax return filing but also plays an important role in India’s financial compliance system. It helps in linking financial transactions, tax deduction records, refund processing, high-value transactions and various regulatory filings.
For individuals, PAN is commonly required for salary taxation, bank accounts, investments, property transactions and income tax return filing. For business owners and professionals, PAN is also relevant for GST registration, TDS compliance, business banking and statutory documentation.
A correctly filed PAN card application helps taxpayers avoid mismatch issues in income tax records, TDS records and other financial documents.
Frequently Asked Questions on PAN Card Application
1. Which form is used for new PAN card application by an Indian citizen from 1 April 2026?
For an individual who is a citizen of India, Form 93 is used for applying for a new PAN from 1 April 2026.
2. Is existing PAN still valid after introduction of new forms?
Yes. Existing PAN numbers continue to remain valid. The new forms apply to fresh PAN applications filed on or after 1 April 2026.
3. Can PAN card application be made online?
Yes. PAN card application can be made online through authorised PAN service provider portals. Applicants may also visit authorised PAN centres.
4. Is Aadhaar required for PAN card application?
Aadhaar-based e-KYC can simplify the PAN card application process for Indian citizens, provided Aadhaar details are correct and updated.
5. What documents are required for PAN card application?
Generally, proof of identity, proof of address and proof of date of birth are required. Aadhaar, passport, voter ID, driving licence and other prescribed documents may be used depending on the case.
6. Can a person hold more than one PAN?
No. A person should not hold more than one PAN. If PAN is already allotted, the person should not apply for a fresh PAN.
7. What is e-PAN?
e-PAN is a digitally signed PAN issued electronically. It is generally sent to the registered email ID and can be used as valid proof of PAN.
8. What should be checked before submitting PAN card application?
The applicant should verify name, date of birth, Aadhaar details, mobile number, email ID, address, parent details and uploaded documents before final submission.
Conclusion
The PAN card application process has become more structured and digitally enabled under the new framework. For individual citizens of India applying for a new PAN from 1 April 2026, Form 93 is the relevant form. Applicants should ensure that their Aadhaar details, personal information and supporting documents are accurate before submission.
A properly completed PAN card application helps taxpayers avoid compliance issues and ensures smooth processing of tax and financial transactions.
A correctly filed PAN application helps avoid processing delays, document mismatch issues and future compliance difficulties. Taxpayers and business owners should treat PAN as an essential part of their financial and tax identity.