New PAN Regulations In India: Forms, Rules, And Requirements

Introduction to Updated PAN Rules

The government has introduced new rules for PAN (Permanent Account Number) applications and updates. The new regulations replace existing application procedures while establishing advanced methods for verifying applicants' identities. The system requires applicants to provide correct personal information which security measures will use to authenticate their date of birth.

New PAN Application Forms

The earlier forms 49A and 49AA are no longer in use. New forms now apply based on the applicant type.

Form 93: For Indian citizens and Non-Resident Indians (NRIs)
Form 94: For Indian entities such as companies, trusts, and organizations
Form 95: For foreign individuals
Form 96: For foreign entities

Applicants must choose the correct form based on their category.

Forms for PAN Detail Corrections

The Income Tax Rules, 2026, define new forms for updating PAN details.

PAN CR-01: For individuals
PAN CR-02: For entities

Applicants must enter accurate details in these forms:

Name
Gender
Date of birth
Address
Passport number
Mobile number
Parents' names

Applicants must also specify whether the father's name or the mother's name should appear on the PAN card.

For offline applications:

Use black ink only
Write in capital English letters

The applicant must include an FIR copy when the PAN card gets lost.

Stricter Date of Birth Verification

The new rules make date of birth verification more strict. The Aadhaar system cannot confirm this information because it needs more verification methods.

Applicants must submit one of the following documents:

Birth certificate issued by a municipal authority Class 10 (Matriculation) certificate Passport Driving License or Voter ID with date of birth
A birth certificate becomes necessary for individuals born on or after October 1 2023.