New PAN & TAN Forms from 01 April 2026 — Income Tax Act, 2025 & Rules, 2026
CA Jatin Karda
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April 2026
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Income Tax Act, 2025 · Income Tax Rules, 2026
At a Glance: With the implementation of the Income Tax Act, 2025 and Income Tax Rules, 2026, the Government has introduced completely new PAN and TAN application forms effective 01 April 2026. Old Forms 49A and 49AA for PAN, along with the earlier TAN forms, are no longer valid. Using old forms may result in rejection or delay of your application.
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Effective from: 01 April 2026
All PAN and TAN applications submitted on or after this date must use the new forms notified under Income Tax Rules, 2026. Applications on old forms will not be accepted.
Why New Forms — What Changed?
The Income Tax Act, 2025 is a comprehensive overhaul of India's direct tax legislation, replacing the Income Tax Act, 1961. Along with it, the Income Tax Rules, 2026 have been notified, bringing updated compliance procedures, revised form numbers, and restructured application processes for key registrations including Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN).
The restructuring of PAN and TAN forms reflects two important changes in approach. First, the new framework separately categorises Individual and Non-Individual applicants for both PAN and TAN, making the process clearer. Second, PAN forms now additionally distinguish between Indian citizens/entities and foreign citizens/entities, replacing the earlier single forms (49A for residents, 49AA for foreigners) with four distinct forms numbered 93 to 96.
For tax professionals, CA firms, company secretaries, and businesses, this is a complete restructuring of compliance forms — internal processes, documentation checklists, and client communication templates must be updated immediately.
New PAN Forms — Applicability
Four new PAN application forms replace the earlier Forms 49A and 49AA. The categorisation is now based on two axes: Individual vs Non-Individual and Indian vs Foreign.
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PAN — New Applications
Forms 93 · 94 · 95 · 96 — Applicable from 01.04.2026
Form 93
PAN Application — Individual (Indian Citizen)
For Indian individuals seeking a new PAN — salaried employees, self-employed professionals, business owners, HUF Karta, and all Indian resident individuals.
PAN Application — Non-Individual (Indian Entities)
For Indian entities — Private/Public Limited Companies, LLPs, Partnership Firms, Trusts, Associations of Persons (AOP), Body of Individuals (BOI), and local authorities.
For foreign individuals — NRIs, OCIs (Overseas Citizens of India), foreign nationals conducting business in India, and foreign directors of Indian companies.
PAN Application — Non-Individual (Foreign Entities)
For foreign entities — foreign companies, foreign LLPs, foreign trusts, foreign partnerships, and other overseas non-individual entities with Indian tax obligations.
For updating or correcting existing PAN details — applicable from 01.04.2026
PAN Correction
Change / Correction in PAN Details — Individual
For Indian and foreign individuals wishing to correct name, date of birth, address, or other details in their existing PAN record. Also used for requesting a duplicate PAN card.
Change / Correction in PAN Details — Non-Individual
For Indian and foreign entities — companies, firms, LLPs, trusts — seeking to update registered name, address, directors/partners, or other entity details in their existing PAN record.
Three new TAN application and correction forms replace the earlier TAN forms. The new framework distinguishes between Government deductors and Non-Government deductors at the application stage, reflecting their different compliance structures under the Income Tax Act, 2025.
TAN (Tax Deduction and Collection Account Number) is mandatory for all persons required to deduct TDS or collect TCS under the Income Tax Act. Every deductor must quote their TAN in all TDS returns, challans, and certificates. Failure to obtain TAN attracts a penalty of ₹10,000 under Section 272BB.
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TAN — New Applications & Corrections
Forms 134 · 135 — Applicable from 01.04.2026
Form 134
TAN Application — Government Deductors
For Central Government ministries, State Government departments, government bodies, public sector undertakings (PSUs), and autonomous bodies funded by the government that are required to deduct TDS.
For all private sector deductors — individuals, HUF, companies, LLPs, partnership firms, trusts, and others in the private sector who are required to deduct TDS or collect TCS.
⚠ Critical — Old Forms No Longer Valid from 01.04.2026
Forms 49A (PAN for Indian citizens), 49AA (PAN for foreign citizens), and all earlier TAN application forms are invalid with effect from 01 April 2026. Applications submitted on old forms after this date will be rejected or delayed by the processing authorities (NSDL / UTI Infrastructure). All intermediaries, tax professionals, and businesses must immediately update their compliance processes to use the new forms.
Professional Insight — What Practitioners Must Update
This is not a cosmetic change — it is a complete restructuring of compliance forms under new legislation. Practitioners and businesses should take the following immediate steps:
1
Update Documentation Checklists — Remove references to Forms 49A and 49AA from all client onboarding checklists, engagement letters, and KYC documentation templates. Replace with new form numbers (93–96 for PAN, 134/135 for TAN).
2
Update Client Communication Templates — All WhatsApp message templates, email formats, and letters issued to clients requesting PAN or TAN applications must cite the new form numbers. Referring to old forms will create confusion.
3
Distinguish Government vs Non-Government for TAN — The new TAN structure requires upfront identification of whether the deductor is a Government body (Form 134) or private entity (Form 135). Ensure your intake process captures this correctly before initiating applications.
4
Train Staff and Associates — Article clerks, junior staff, and associates who handle PAN/TAN applications must be briefed on the new form structure. Incorrect form selection is the most likely error during the transition period.
5
Download New Forms Now — Do not rely on printed stocks of old forms. Download the new forms directly from the IT Department portal (incometax.gov.in) or NSDL/UTI portals and ensure only current versions are in use.
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Verify Online Portal Updates — The NSDL and UTI portals for online PAN/TAN applications will be updated to reflect the new form structure. For online applications, verify that the portal is offering the new form options before submitting.
Key Takeaways
New PAN Forms 93, 94, 95, 96 replace old Forms 49A and 49AA from 01.04.2026
Form 93 — Individual Indian citizen; Form 94 — Non-individual Indian entity
Form 95 — Individual foreign citizen/NRI/OCI; Form 96 — Non-individual foreign entity
Two new PAN Correction forms for Individual and Non-Individual separately
New TAN Form 134 for Government deductors; Form 135 for Non-Government deductors
Old forms 49A, 49AA and earlier TAN forms are invalid from 01 April 2026
Applications on old forms risk rejection or processing delay
Professionals must update checklists, templates, and client communications immediately
CA Jatin Karda
Chartered Accountant · LLB · DISA · AICA · CCA · B.Com Founder, Jatin Karda & Co., Nagpur
Need Help with PAN or TAN Applications?
Our team handles PAN applications, TAN registrations, corrections, and all direct tax compliance end-to-end. Reach out for a free consultation.
Under the Income Tax Act, 2025 and Income Tax Rules, 2026, four new PAN application forms have been introduced: Form 93 for individual Indian citizens, Form 94 for non-individual Indian entities (companies, LLPs, firms, trusts), Form 95 for individual foreign citizens including NRIs and OCIs, and Form 96 for non-individual foreign entities. Additionally, two new PAN correction forms have been notified — one for individuals and one for non-individuals.
No. Forms 49A and 49AA are no longer valid from 01 April 2026. All PAN applications submitted on or after this date must use the new forms — Form 93 (individual Indian), Form 94 (non-individual Indian), Form 95 (individual foreign) or Form 96 (non-individual foreign). Applications submitted on old forms may be rejected or face significant processing delays.
Two new TAN forms are notified under Income Tax Rules, 2026: Form 134 for new TAN applications by Government deductors (Central/State Government departments, PSUs, autonomous bodies)and Form 135 for new TAN applications by Non-Government deductors (all private sector individuals, companies, LLPs, firms and trusts).
An NRI (Non-Resident Indian) who is an individual should use Form 95 — the new PAN application form for Individual Foreign Citizens. Form 95 covers NRIs, OCIs (Overseas Citizens of India), and other foreign individuals with Indian tax obligations. NRI entities such as foreign companies or trusts should use Form 96.
An Indian Private Limited Company should use Form 94 — the new PAN application form for Non-Individual Indian Entities. Form 94 covers all Indian entities including Private and Public Limited Companies, LLPs, Partnership Firms, Trusts, Societies, HUFs acting through their Karta for entity registration, and other non-individual applicants registered in India.
A private company (not a government body or PSU) should use Form 135 — the new TAN application form for Non-Government Deductors. This applies to all private sector entities including Private Limited Companies, Public Limited Companies, LLPs, Partnership Firms, Proprietorship firms, individuals, and trusts that are required to deduct TDS or collect TCS.
The new PAN forms (93, 94, 95, 96 and correction forms) are available on the Income Tax Department's official portal at incometax.gov.in under the Downloads section. New TAN forms (134, 135) are available on the NSDL portal (tin-nsdl.com) and the UTI Infrastructure portal under TAN services. All forms on this page are linked directly to official government portals.
Under Section 272BB of the Income Tax Act, failure to apply for TAN when required attracts a penalty of ₹10,000. Similarly, quoting an incorrect TAN or failing to quote TAN where required also attracts a penalty of ₹10,000. Every person required to deduct TDS or collect TCS must obtain a TAN before making their first TDS/TCS deposit.
Yes. All PANs issued under the Income Tax Act, 1961 remain valid and operative under the Income Tax Act, 2025. The change in form numbers affects only new applications and correction requests — there is no requirement to re-apply for PAN if you already have one. Your existing 10-digit alphanumeric PAN continues to be your valid tax identification number.
To correct details in an existing PAN from 01.04.2026, you must use the new PAN Correction Form — the Individual correction form if you are an individual, or the Non-Individual correction form if you represent an entity. Corrections can be submitted online through the NSDL or UTI portals with the required supporting documents (proof of identity, proof of address, proof of date of birth as applicable).
Yes. PAN remains mandatory under the Income Tax Act, 2025 for all high-value financial transactions. These include bank account opening, investments above specified limits, property transactions, foreign remittances, purchase of vehicles, and filing of income tax returns. The threshold limits and applicable transactions are defined under the new rules notified for FY 2026-27. CA Jatin Karda & Co. can advise on specific PAN requirements for your transactions.
