What Form 93 Is and Who It Is For
Form 93 is the PAN card application form for individuals who are citizens of India. It replaces Form 49A under the Income Tax Rules 2026 and applies to all new applications filed on or after April 1, 2026.
You use Form 93 whether you live in India or abroad. Indian citizenship is what matters, not your country of residence. NRIs, students on foreign visas, and Indian passport holders on Green Cards all fall under Form 93. If you hold a foreign passport, even with OCI status, use Form 95 instead.
When This Form Applies
Use Form 93 if:
- You are an Indian citizen applying for a PAN for the first time
- You filed Form 49A before April 1, 2026 and it was rejected (refile on Form 93 now)
- You are a parent or guardian applying for a minor child who is an Indian citizen
- You live outside India but hold an Indian passport
What Must Be Correct Before You Fill Form 93
Check these before you start:
- Your full name must match Aadhaar exactly. Initials are only allowed if your Aadhaar itself has initials, and you must attach your full expanded name with documents
- Aadhaar number is mandatory except for exempt categories
- From April 2026, Aadhaar is no longer valid as proof of date of birth. Attach a birth certificate, matriculation certificate, or passport for DOB
- Mother’s name is now a compulsory field. It was optional in Form 49A
- Mobile number and email are mandatory. NRIs must include their country code
- If you are a non-resident or RNOR, your Indian passport number and foreign Tax Identification Number (TIN) are required
- AO code must be filled before you submit. Look it up on utiitsl.com or tinpan.proteantech.in using your address
- Once submitted, the form cannot be edited. Any post-submission correction requires Form CR-01
FAQ
Is Form 93 the same as old Form 49A?
No. Form 93 replaces Form 49A under the Income Tax Rules 2026. It applies only to individuals who are Indian citizens. Indian entities like companies and trusts now use Form 94. Foreign individuals use Form 95. The fields, mandatory requirements, and structure have all changed.
My Form 49A application is pending from before April 2026. Do I need to refile?
No. Applications already submitted under Form 49A before April 1, 2026 continue to be processed. Only new applications filed on or after that date must use Form 93.
I submitted Form 93 and noticed a mistake. What do I do?
You cannot edit a submitted Form 93. Wait for your PAN to be allotted, then file Form CR-01 to correct the specific detail. CR-01 is the correction form for individual PAN data changes.
For more faq use DOCX Download button, we have attached offical document.
For a full guide on what changed in Form 93, new mandatory fields, AO code lookup, NRI rules, and what the new form means for you, read the complete Form 93 guide here.