Indian individuals
Indian citizens apply as individuals using Form 93.
- Form 93
- Identity, address & DOB proof
- e-PAN ₹72 / physical card ₹107
- QR-enabled PAN
From 1 April 2026, a fresh PAN application uses the new Income-tax Rules 2026 forms: Form 93 for Indian citizens, Form 94 for Indian entities, Form 95 for foreign citizens and Form 96 for foreign entities. Forms 49A and 49AA are discontinued for new applications.
Starting at
₹499 onwards (assistance)
New PAN
Individuals & entities without a PAN
Timeline
~15 working days (card)
A new PAN application allots a Permanent Account Number to someone who has never held one. From 1 April 2026 the application is made on the Income-tax Rules 2026 forms - Form 93 (Indian citizens), Form 94 (Indian entities), Form 95 (foreign citizens) and Form 96 (foreign entities) - replacing the old 49A / 49AA. The Aadhaar-only route has ended, so a separate proof of date of birth is now required.
TL;DR
From 1 April 2026 use Form 93/94/95/96 by applicant type; 49A/49AA are discontinued. Aadhaar alone is no longer enough - a separate DOB proof is required. Government fee is ₹107 (physical card, Indian address) or ₹72 (e-PAN). PAN 2.0 only adds an optional free QR e-PAN.
Form 93
New PAN application form for Indian citizens (individuals) from 1 April 2026.
Form 94
New PAN application form for Indian entities (companies, firms, etc.).
Form 95 / 96
New PAN forms for foreign citizens (95) and foreign entities (96).
PAN 2.0
The QR-enabled PAN programme - existing PANs stay valid; the QR e-PAN is optional and free.
Indian citizens apply as individuals using Form 93.
Companies, firms, LLPs and other Indian entities use Form 94.
Foreign citizens use Form 95; foreign entities use Form 96.
01
We select the correct 2026 form (93 / 94 / 95 / 96) based on whether you are an Indian or foreign citizen or entity.
02
We verify identity, address and a separate proof of date of birth, since the Aadhaar-only route has ended.
03
We submit the application and pay the government fee (₹107 physical / ₹72 e-PAN) on your behalf.
04
We track the QR-enabled PAN - e-PAN issued in a few days, physical card in about 15 working days.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Still unsure if New PAN is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.