From April 1, 2026, the Indian Income Tax Department has replaced the old PAN application forms (49A and 49AA) with four new forms under the Income-tax Rules, 2026. NRIs who hold an Indian passport must use Form 93, while OCI holders, US citizens, and all other foreign nationals must use Form 95. US-based companies and entities incorporated outside India use Form 96. PanCardNri.com has assisted over 150,000 NRIs and foreign citizens with PAN applications since 2007, including guidance on the correct form selection.
The Income-tax Act, 2025 — passed by the Indian Parliament on August 12, 2025 — replaces the six-decade-old Income Tax Act, 1961. Under the new Act and its corresponding Income-tax Rules, 2026 (specifically Rule 158, Section 262), PAN application forms have been completely restructured.
Instead of the two broad forms that covered all applicants, the government has introduced four category-specific forms. Each form now contains only the fields and instructions relevant to that specific type of applicant, making the process clearer and reducing errors.
PAN (Permanent Account Number): A unique 10-digit alphanumeric identifier issued by the Indian Income Tax Department to individuals and entities. PAN is required for tax filing, property transactions, investments, bank accounts, and most financial activities in India. Once issued, PAN is valid for life and does not need renewal.
| New Form | Replaces | Who Should Use It | Legal Reference |
|---|---|---|---|
| Form 93 | Form 49A (individual portion) | Individual who is a citizen of India (includes NRIs with Indian passport) | Rule 158, Sec. 262 |
| Form 94 | Form 49A (entity portion) | Indian entities — companies, LLPs, trusts, HUFs, partnerships incorporated/formed in India | Rule 158, Sec. 262 |
| Form 95 | Form 49AA (individual portion) | Individual who is NOT a citizen of India (OCI holders, US citizens, foreign nationals) | Rule 158, Sec. 262 |
| Form 96 | Form 49AA (entity portion) | Foreign entities — companies, LLPs, trusts incorporated/formed outside India (US LLCs, etc.) | Rule 158, Sec. 262 |
Applications pending as of March 31, 2026 under the old forms will continue to be processed normally — you do not need to resubmit. However, any new application filed on or after April 1, 2026 must use the new forms.
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Form 93 (formerly Form 49A for individuals): The PAN application form for any individual who is a citizen of India, as prescribed under Rule 158 of the Income-tax Rules, 2026. This form applies to all Indian passport holders regardless of their country of residence — whether living in the USA, Canada, UK, UAE, or anywhere else.
Form 93 is the most commonly used form for PanCardNri.com's US-based clients who hold Indian passports. If you moved to the United States on an H-1B visa, came as an F-1 student, obtained a Green Card but kept your Indian citizenship, or are simply an NRI living and working in America — Form 93 is your form.
| Applicant Profile | Passport Held | Form | Notes |
|---|---|---|---|
| NRI living in USA | Indian 🇮🇳 | Form 93 | Select "Non-Resident" as residential status |
| H-1B visa holder in USA | Indian 🇮🇳 | Form 93 | H-1B does not change citizenship — you're still an Indian citizen |
| F-1 student in USA | Indian 🇮🇳 | Form 93 | Students may be NRI or resident — depends on days spent in India |
| Green Card holder | Indian 🇮🇳 | Form 93 | Green Card ≠ US citizenship. If Indian passport is still valid, use Form 93 |
| Indian citizen visiting USA | Indian 🇮🇳 | Form 93 | Residential status depends on number of days outside India |
| Minor child of NRI | Indian 🇮🇳 | Form 93 | Parent applies as Representative Assessee. Aadhaar + photo of minor required |
The new Form 93 has several important changes compared to the old Form 49A that US-based applicants need to know about:
Mother's name is now mandatory. Under the old Form 49A, mother's name was optional. Form 93 requires it. You can choose whether the father's or the mother's name is printed on your PAN card.
Residential status field added. The form now includes a field where you must select your residential status: Resident, Non-Resident (NRI), or Resident But Not Ordinarily Resident (RNOR). Most US-based applicants should select "Non-Resident."
Aadhaar is mandatory — but NRIs have an exemption. Form 93 requires Aadhaar for all Indian citizens. However, NRIs who have been outside India for more than 182 days in a financial year fall under an exempted category and can apply without Aadhaar. Based on our experience processing over 150,000 applications, the vast majority of US-based clients do not need Aadhaar.
Passport and TIN are mandatory for NRIs. If you are a non-resident Indian or RNOR, you must provide your Indian passport number and your Tax Identification Number (such as your US Social Security Number).
Initials are not allowed in names. Your full expanded name must be provided. However, if your name in Aadhaar contains initials, those initials are allowed — but you must also provide the expanded full name with supporting documents.
No edits after submission. Once you submit Form 93, no changes can be made. Corrections must be done through a separate PAN correction request form after your PAN is allotted.
Larger photograph required. The photo size has been increased from the old form for better visibility and identification.
Contact details mandatory. Your mobile number and email address are now mandatory fields. The Income Tax Department uses these for real-time communication and application tracking.
Form 95 (formerly Form 49AA for individuals): The PAN application form for any individual who is NOT a citizen of India, as prescribed under Rule 158 of the Income-tax Rules, 2026. This form applies to all foreign passport holders who need PAN for financial transactions in India — including OCI holders, US citizens, and nationals of any other country.
Form 95 is the primary form for PanCardNri.com clients who hold US passports, Canadian passports, Australian passports, British passports, or any other foreign passport — even if they have an OCI card or Person of Indian Origin (PIO) status. The form is specifically designed for non-citizens and captures additional information like citizenship type and foreign identification numbers.
| Applicant Profile | Passport Held | Form | Notes |
|---|---|---|---|
| OCI holder in USA | US / Foreign 🌎 | Form 95 | Select "OCI" as citizenship type. OCI card copy required. |
| US / American citizen | US 🇺🇸 | Form 95 | Passport + TIN (SSN) mandatory. Apostille on documents needed. |
| PIO cardholder | US / Foreign 🌎 | Form 95 | Select "PIO" as citizenship type. PIO card copy required. |
| Canadian citizen in USA | Canadian 🇨🇦 | Form 95 | Canadian passport + TIN. Apostille or Indian consulate attestation. |
| Australian citizen in USA | Australian 🇦🇺 | Form 95 | Australian passport + TIN. Same documentation process. |
| British citizen in USA | British 🇬🇧 | Form 95 | British passport + TIN. Same documentation process. |
| Green Card holder who became US citizen | US 🇺🇸 | Form 95 | Once you take US citizenship, you are no longer an Indian citizen. |
| Any other foreign national | Any non-Indian | Form 95 | Any foreign passport holder needing PAN for India transactions. |
Form 95 has been specifically tailored for non-Indian citizens and includes several fields that Form 93 does not have:
Citizenship type field. You must specify whether you are a Foreigner, Person of Indian Origin (PIO), or Overseas Citizen of India (OCI). This sub-categorization is new and helps the Income Tax Department identify your exact status.
Passport and TIN are mandatory. Your foreign passport number and your Tax Identification Number (such as a US SSN, Canadian SIN, or Australian TFN) must be provided. There are no exceptions to this requirement.
Proof of date of birth is mandatory. Unlike the old Form 49AA, Form 95 now explicitly requires proof of date of birth as a separate mandatory document. Acceptable documents include your passport, OCI card, PIO card, foreign birth certificate (apostilled), or foreign government-issued ID containing your date of birth.
Aadhaar captured where available but not mandatory. If you happen to have an Aadhaar number, the form captures it. But it is not required for foreign citizens — this is a key difference from Form 93.
Document attestation required. Foreign identification documents (other than passport, OCI card, or PIO card) must be attested by Apostille or by the Indian Embassy/High Commission/Consulate in the country where you are located. For US-based applicants, this means getting an apostille from your state's Secretary of State or attestation from the Indian Consulate.
Address proof options for foreign citizens. Acceptable address proofs include: your passport, OCI or PIO card, apostilled foreign ID/TIN, bank account statement from your country of residence, NRE bank account statement in India, certificate of residence from Indian authorities, foreigner's registration certificate, or a visa with employer certificate and Indian address.
This is the comparison most US-based applicants need. Form 93 and Form 95 are the two individual application forms — one for Indian citizens and one for non-Indian citizens. Here is every major difference between them.
| Feature | Form 93 (Indian Citizen) | Form 95 (Non-Indian Citizen) |
|---|---|---|
| Replaces | Form 49A (individual) | Form 49AA (individual) |
| Who uses it | NRIs, H-1B, F-1, Green Card holders with Indian passport | OCI holders, US citizens, Canadian, Australian, British, all other foreign nationals |
| Citizenship type field | No — citizenship is Indian by default | Yes — must select Foreigner, PIO, or OCI |
| Residential status field | Yes — Resident, NRI, or RNOR | No — all Form 95 applicants are non-citizens by definition |
| Mother's name | Mandatory | Collected but varies by applicant country |
| Aadhaar requirement | Mandatory (but NRIs exempt if 182+ days outside India) | Captured if available — NOT mandatory |
| Passport number | Mandatory for NRIs and RNORs | Mandatory for all applicants |
| TIN (Tax ID) | Mandatory for NRIs and RNORs | Mandatory for all applicants |
| Identity proof | Aadhaar, Indian passport, driving license, voter ID, and more | Foreign passport, OCI card, PIO card, or apostilled foreign ID/TIN |
| Address proof | Aadhaar, passport, utility bills, bank statements, property docs | Passport, OCI/PIO card, foreign bank statement, NRE statement, visa + employer cert |
| DOB proof | Birth certificate (for those born after Oct 1, 2023), or passport/DL/voter ID | Passport, OCI/PIO card, apostilled foreign ID, or birth certificate |
| Document attestation | Not required for standard Indian documents | Apostille or Indian Embassy/Consulate attestation required for foreign documents |
| Govt fee (foreign dispatch) | ₹1,017 (approx. $12) | ₹1,017 (approx. $12) |
| Govt fee (e-PAN only) | ₹66–72 | ₹66–72 |
| Edits after submission | Not allowed | Not allowed |
| PanCardNri.com fee | $35-$99 (all-inclusive) | $35-$99 (all-inclusive) |
If you've applied for a PAN card before using the old forms, here is exactly what changed and what stayed the same. The government stated that these changes are based on stakeholder feedback and aim to make forms "precise, self-explanatory, and aligned with the IT Act and Rules."
| What Changed | Old System (Until March 31, 2026) | New System (From April 1, 2026) |
|---|---|---|
| Form structure | 2 broad forms (49A for Indian, 49AA for foreign) covering both individuals and entities | 4 specific forms: Form 93 (Indian individual), Form 94 (Indian entity), Form 95 (foreign individual), Form 96 (foreign entity) |
| Correction form | CSF (Change or Correction Form) | Separate PAN change/correction request form (not 93/94/95/96) |
| Mother's name | Optional | Mandatory on Form 93 |
| Residential status | Not a specific field for Indian citizens | New field on Form 93: Resident / NRI / RNOR |
| Citizenship type | Not sub-categorised for foreign citizens | New field on Form 95: Foreigner / PIO / OCI |
| Contact details | Optional for some categories | Mobile and email mandatory for ALL applicants |
| Photo size | Standard passport-size | Increased size for better identification |
| Name format | Allowed salutations and abbreviations | No salutations, no initials (unless Aadhaar has initials — expanded name + proof required) |
| DOB proof | Aadhaar alone was sufficient | Separate DOB proof now mandatory (Aadhaar alone is not enough from April 1) |
| Removed fields | Salutation, "known by other name," KYC details for FPIs | Removed — forms simplified |
| Representative Assessee | Basic details collected | Mobile, email, PAN/Aadhaar of RA now mandatory (genuineness check) |
Several important things remain the same. PAN itself is still a permanent, lifetime number — no renewal needed. The government fee structure has not changed (₹1,017 for foreign dispatch, ₹66–72 for e-PAN only). NRIs still do not need an Indian address — a foreign address is accepted on the form. The two authorised processing agencies are still Protean (formerly NSDL) and UTIITSL. And e-PAN delivery remains available — you can still receive your digital PAN within 3–4 working days.
While most PanCardNri.com clients are individuals, we also assist US-based companies, LLCs, trusts, and other entities with PAN applications. Here is how the entity forms work under the new system.
Form 94: PAN application form for Indian companies, LLPs, firms, trusts, HUFs, AOPs, BOIs, and other entities incorporated or formed in India. This replaces the entity portion of the old Form 49A.
Form 96: PAN application form for foreign companies, entities incorporated outside India, and unincorporated entities formed outside India. This replaces the entity portion of the old Form 49AA. TIN of the entity is mandatory.
| Entity Type | Where Incorporated | Form | PanCardNri.com Fee |
|---|---|---|---|
| Indian Private Limited Company | India | Form 94 | $99 (new PAN) |
| Indian LLP / Partnership | India | Form 94 | $99 (new PAN) |
| Indian Trust / HUF | India | Form 94 | $99 (new PAN) |
| US LLC (Delaware, California, etc.) | USA | Form 96 | $99 (new PAN) |
| US S-Corp / C-Corp | USA | Form 96 | $99 (new PAN) |
| US-based Trust | USA | Form 96 | $99 (new PAN) |
| Foreign LLP / Company | Outside India | Form 96 | $99 (new PAN) |
For entities, proof of date of incorporation has been made mandatory. An Authorised Representative (AR) can file on behalf of the entity, but the AR's identity proof, address proof, and contact details must also be submitted. For full details on company PAN applications, visit our dedicated Company PAN Card page.
Document requirements vary by form type. Below are the complete lists as prescribed under Rule 158 of the Income-tax Rules, 2026. For US-based applicants, the most commonly used documents are highlighted.
Three categories of documents are required: proof of identity, proof of address, and proof of date of birth.
Proof of Identity — copy of any one: Aadhaar card, Indian passport (most common for NRIs), driving license, voter ID, ration card with photo, transgender identity card, government-issued photo ID, pensioner card, CGHS card, or an original bank certificate/identity certificate from an MP/MLA/Gazetted Officer.
Proof of Address — copy of any one: Aadhaar card, Indian passport, spouse's Indian passport, voter ID, driving license, post office passbook, domicile certificate, government allotment letter (within 3 years), property registration document, property tax order, or utility bills within 3 months (electricity, phone, water, gas, bank/depository/credit card statement). Original employer certificate or address certificate from MP/MLA/Gazetted Officer also accepted.
Proof of Date of Birth — for those born on or after October 1, 2023, a birth certificate is required. For all others, any one of: birth certificate, Indian passport, driving license, voter ID, pension payment order, domicile certificate, marriage certificate, matriculation certificate/marksheet, government photo ID, CGHS card, or an original affidavit sworn before a magistrate.
The same three categories apply but with different accepted documents.
Proof of Identity — copy of any one: passport (most common), PIO card, OCI card, or other national/citizenship ID number or TIN duly attested by Apostille or by Indian Embassy/High Commission/Consulate.
Proof of Address — copy of any one: passport, PIO card, OCI card, apostilled foreign ID/TIN, bank account statement from country of residence, NRE bank account statement in India, certificate of residence from Indian authorities, foreigner's registration certificate, or visa with employer certificate and Indian address.
Proof of Date of Birth — copy of any one: passport (most common), PIO card, OCI card, apostilled foreign ID/TIN containing date of birth, birth certificate from municipal authority, or foreign birth certificate duly attested by Apostille or Indian Embassy/Consulate.
For a comprehensive list of documents organised by applicant type, visit our dedicated Documents Required for PAN Card page. For guidance on the apostille process in your US state, see our Apostille & Attestation Guide.
The new PAN application forms (93, 94, 95, and 96) are available for download from the portals of the two government-authorised PAN service providers:
Protean (formerly NSDL eGov Technologies Limited) — Download forms from the "Downloads → PAN" section at protean-tinpan.com. Online applications can also be submitted directly on this portal.
UTIITSL (UTI Infrastructure Technology and Services Limited) — Download forms from utiitsl.com. Both online and physical submissions are supported.
Indian domestic companies and LLPs can also apply through the Common Application Form (CAF) on the MCA portal, and Foreign Portfolio Investors can use the SEBI portal.
Applications can be submitted online through either portal, or physically at PAN Centres operated by Protean and UTIITSL. For US-based applicants, the online route is most practical — but you must still send signed physical documents with photographs by post or courier to India after online submission.
Alternatively, an independent professional PAN card agency like PanCardNri.com handles the entire process — form filling, document review, submission, and tracking — so you only need to sign the form and post it. Based on our experience processing 150,000+ applications, using professional assistance significantly reduces the risk of rejection due to form errors or documentation issues.
Based on our experience assisting over 150,000 applicants since 2007, these are the top form-related errors that lead to PAN application rejections — and how to avoid each one.
1. Using the wrong form. This is the single biggest error. OCI holders using Form 93 instead of Form 95, or US citizens trying to use an Indian citizen form. Remember: your passport nationality determines the form, not your Indian origin or OCI status.
2. Missing apostille on foreign documents. For Form 95 applicants, any foreign document other than a passport, OCI card, or PIO card must be apostilled by the Secretary of State in your US state or attested by the Indian Consulate. Missing this step is a guaranteed rejection.
3. Photo and signature issues. The photo must meet specific requirements — correct size (now larger under new forms), proper background, pasted correctly in the designated area. The signature must be across the photo. Based on our processing data, photo and signature problems are the number one technical rejection cause.
4. Initials instead of full name. Under the new rules, initials are explicitly not allowed in the name field. If your name appears as "S. Raghavan" on your Aadhaar, you must provide the expanded name "Srinivasan Raghavan" with supporting documents.
5. Name mismatch between documents. Your name on the PAN form must match your identity documents exactly. For Form 93, your name will now be aligned with Aadhaar records. Any discrepancy between passport and Aadhaar should be resolved before applying.
6. Incorrect or missing AO code. NRIs must use specific AO (Assessing Officer) codes designated for international taxation (ADIT codes). Using a domestic AO code will cause issues. See our AO Code Guide for NRIs for the correct codes.
7. Submitting originals instead of copies. Only photocopies should be submitted. Do not send original documents — they will not be returned.
8. Trying to edit after submission. Under the new rules, no edits are possible after final submission. If you discover an error after submitting, you cannot fix it on the same application. You must wait for the PAN to be allotted and then file a separate correction request.
For a comprehensive guide to all rejection reasons and how to fix them, visit our PAN Card Rejection Reasons page.
PanCardNri.com selects the correct form, fills it for you, reviews your documents, and submits your application. Most clients complete their part in under 15 minutes.
Common questions about PAN card application forms for NRIs, OCI holders, US citizens, and foreign nationals — answered clearly.
No. From April 1, 2026, Form 49A is replaced by Form 93 (for Indian citizen individuals) and Form 94 (for Indian entities). Form 49AA is replaced by Form 95 (for foreign citizen individuals) and Form 96 (for foreign entities). Applications already submitted under the old forms before March 31, 2026 remain valid and will be processed normally. Only new applications filed from April 1 onwards must use the new forms.
An NRI who holds an Indian passport should use Form 93. This form is for individuals who are citizens of India, regardless of where they live. Whether you're in California, New York, Texas, or any other US state, your Indian citizenship determines the form — not your country of residence. Select "Non-Resident" as your residential status on the form.
OCI holders must use Form 95. Even though OCI cardholders have strong ties to India, OCI is not Indian citizenship. Form 95 is for individuals who are not citizens of India. You must select "OCI" as your citizenship type on the form and submit your OCI card as part of your documentation. This is one of the most common confusion points we see among our US-based clients.
If you hold an Indian passport and are in the USA on an H-1B visa, use Form 93. Your visa status does not change your citizenship. H-1B is a work visa — it does not make you a US citizen. Since you remain an Indian citizen, Form 93 applies. Select "Non-Resident" as your residential status. The same applies to L-1 visa holders and other work visa categories.
Aadhaar is listed as mandatory on Form 93 for Indian citizens. However, NRIs who have been outside India for more than 182 days in a financial year fall under an exempted category and can apply without Aadhaar. In practice, the vast majority of US-based NRI applicants do not have or need Aadhaar. Your Indian passport plus a valid TIN (such as your US SSN) are the key documents. If you do have Aadhaar, include it — but it is not a blocker.
No. Under the new 2026 rules, edits are not allowed after final submission of Forms 93, 94, 95, or 96. If you need to make corrections after your PAN has been allotted, you must submit a separate PAN change/correction request form. This is why reviewing every detail before submission is critical — and a key reason many applicants use a professional agency that reviews the form for errors before filing.
The government fee for PAN applications with a foreign communication address is ₹1,017 (approximately $12 USD). For e-PAN only (no physical card), the fee is ₹66–72. Through PanCardNri.com, the all-inclusive fee for new PAN card assistance is between $35 to $99 (all-inclusive), which covers government charges, service assistance fee, and postal delivery to your US address. No hidden charges, and there's a rejection-proof guarantee included.
The new PAN application forms are available for download from the official portals of the two authorised PAN service providers: Protean (formerly NSDL) at protean-tinpan.com and UTIITSL at utiitsl.com. Look under the "Downloads → PAN" section. The forms are available in PDF format. Alternatively, PanCardNri.com provides the correct pre-identified form as part of our application kit.
The old CSF (Change or Correction Form) has been replaced by a new PAN change/correction request form under the 2026 rules. If you already have a PAN and need to update your name, address, date of birth, photo, or signature, submit the correction request form — not Forms 93/95, which are only for new PAN allotment. PanCardNri.com's correction service is $55 all-inclusive.
Any US-based LLC, S-Corp, C-Corp, Trust, LLP, or entity incorporated outside India must use Form 96. Form 94 is only for entities incorporated or formed within India. The TIN (Employer Identification Number / EIN for US entities) is mandatory. The certificate of formation or incorporation from the country of origin is required as proof. PanCardNri.com's company PAN service starts at $99.
Yes. You can opt for e-PAN only (digital PAN card) during the application process, regardless of which form you use. The e-PAN is delivered to your email address and is a valid proof of PAN accepted by banks, property registrars, and other institutions in India. The government fee for e-PAN only is ₹66–72, lower than the physical card option. Through PanCardNri.com, e-PAN is typically delivered within 3–4 working days.
Holding more than one PAN is a violation that attracts a penalty of ₹10,000 under Indian tax law. To surrender an extra PAN, you do not use Forms 93/95 — instead, submit a PAN correction/change request form requesting cancellation of the duplicate PAN. Visit our Surrender Extra PAN Card page for step-by-step guidance.
Whether you need Form 93 or Form 95, PanCardNri.com handles the form selection, filling, document review, and submission for you. Just sign and post — we take care of everything else.
