Form 93 | PAN Application Form for Indian Citizens (New Rules 2026)
Form 93 is the new PAN card application form for individuals who are Indian citizens. From April 1, 2026, issued under the updated Income Tax Rules 2026, this replaces the earlier Form 49A. If you are applying for a PAN now, this is the form you need to use.
Your residency does not matter here. If you hold Indian citizenship, you use Form 93 whether you live in India or abroad. NRIs, students overseas, and Indian passport holders fall under this. If you are not an Indian citizen, a different form applies.
Who should use this form
This form applies if you are applying for PAN for the first time as an Indian citizen. It is also used if your earlier application using Form 49A was rejected and you need to reapply under the new system.
Parents or guardians can also use this form when applying for PAN on behalf of a minor.
Key changes you need to know
The structure of Form 93 is stricter compared to the older version. Aadhaar linking is now mandatory in most cases. Mother’s name is no longer optional and must be filled. Contact details like mobile number and email are also required for all applicants.
Date of birth proof rules have changed. Aadhaar is no longer accepted for DOB verification. You must provide a valid document such as a birth certificate, passport, or academic record.
Details that must match exactly
Your name should match Aadhaar records without variation. Even small differences can lead to rejection. Initials are accepted only if they appear exactly the same in your Aadhaar.
AO code selection is also critical. It links your PAN to the correct jurisdiction. You can find the correct code using official portals before submitting the form.
AO code must be filled before you submit. Look it up on utiitsl.com or tinpan.proteantech.in using your address.
Apply PAN Card Online For Free(2026)
After submission what happens
Once you submit Form 93, it cannot be edited. If there is any mistake, correction can only be done after PAN is issued correction requires Form CR-01.
If you are applying PAN for income or tax compliance, forms like Form 121 may also be required later for income declaration depending on your employment situation.