Form 49A no longer exists for new PAN applications. From 1 April 2026, the Income Tax Department replaced Form 49A and Form 49AA with four new forms (93, 94, 95, and 96) under Rule 158 of the Income-tax Rules, 2026. If you are an Indian citizen applying for a new PAN today, you need Form No. 93, not Form 49A. This guide covers what changed, which form applies to you, and how to fill it correctly.
Is Form 49A Still Valid?
No, not for fresh applications. Form 49A was the application form for allotment of PAN to Indian citizens under Rule 114 of the Income-tax Rules, 1962. It has been discontinued and replaced by Form No. 93 with effect from 1 April 2026, as part of the transition to the Income Tax Act, 2025.
Two things stay unchanged:
- Existing PAN cards remain valid. If your PAN was issued using the old Form 49A, you do not need to reapply. PAN numbers issued under 49A/49AA continue to work for income tax, banking, and KYC purposes.
- Applications pending as of 31 March 2026 are still processed under the old rules. You don’t need to resubmit.
Any new application submitted using Form 49A on or after 1 April 2026 will not be accepted.
What Replaced Form 49A: Forms 93, 94, 95, 96
| Form | Applicant Category | Replaces |
|---|---|---|
| Form No. 93 | Individual, citizen of India (including minors, NRIs with Indian citizenship) | Form 49A (individual portion) |
| Form No. 94 | Indian company, LLP, firm, trust, HUF, AOP, BOI, AJP incorporated/formed in India | Form 49A (entity portion) |
| Form No. 95 | Individual, not a citizen of India | Form 49AA (individual portion) |
| Form No. 96 | Foreign company or entity incorporated outside India | Form 49AA (entity portion) |
These forms are notified under Rule 158 read with Section 262 of the Income Tax Act, 2025. For a salaried employee, freelancer, or business owner who is an Indian citizen and previously would have used Form 49A, Form No. 93 is the correct form.
Form No. 93 Format: What It Covers
Form No. 93 is structured in parts, similar to the old Form 49A but with added mandatory fields:
- Part A: Personal details: full name (must match Aadhaar exactly, no initials), date of birth, gender, mother’s name (now mandatory), father’s name.
- Part B: Contact details: mobile number and email ID are mandatory for all applicants, used for application tracking and e-PAN delivery.
- Part C: Address details: residential and communication address, with proof required.
- Part D: Document details: proof of identity, address, and date of birth (a specific DOB document is now required: birth certificate, Class 10 certificate, or a magistrate-signed affidavit).
- Part E: Representative Assessee (RA) section, mandatory only if an RA is filing on the applicant’s behalf under Section 303 of the Income Tax Act, 2025.
Each box in the physical form holds one character, with a blank box left after each word, in block letters and black ink for offline submissions. Fields marked with an asterisk are mandatory.
How to Download Form No. 93
- Go to the Protean eGov Technologies portal (tinpan.proteantech.in) or the UTIITSL portal (utiitsl.com).
- Navigate to Downloads → PAN.
- Select Form No. 93 (or 94/95/96 depending on your category).
- Download the PDF and take a printout if filing offline.
The form is also available on the Income Tax Department’s e-filing portal.
How to Fill Form No. 93 (Step by Step)
- Choose your submission mode: Aadhaar-based e-KYC and e-Sign (paperless, fastest), scanned document-based e-Sign, or physical submission with signed documents.
- Register and generate a token: Selecting Form 93 online creates a temporary token number so you can save progress and return later.
- Enter personal details: Name exactly as per Aadhaar, date of birth, mother’s name, father’s name.
- Enter contact details: mobile number and email ID are compulsory.
- Enter address details: residential and communication address, matching your supporting documents.
- Upload or attach documents: identity proof, address proof, and the newly required date-of-birth proof.
- Pay the application fee and note your acknowledgement number for tracking.
- Complete verification: Aadhaar OTP e-Sign for paperless mode, or courier signed physical documents to Protean/UTIITSL if filing offline.
Applications cannot be edited after final submission. Errors require a separate correction form (PAN CR-01 for individuals) after the PAN is allotted.
PAN Application Fees (Form No. 93)
Per the Income Tax Department’s official fee schedule:
| Communication Address | Fee (excluding GST) |
|---|---|
| Indian address | ₹91 |
| Foreign address | ₹862 |
Instant e-PAN through the Income Tax e-filing portal, where eligible, remains free and paperless.
What’s New Compared to the Old Form 49A
- Mandatory mobile number and email ID for every applicant, not optional as before.
- Mother’s name is now a compulsory field on Form No. 93.
- Specific date-of-birth proof required: Aadhaar alone is no longer sufficient for DOB verification.
- Name must exactly match Aadhaar records; initials are not allowed unless they appear identically on Aadhaar.
- Larger PAN photograph size for improved verification.
Form 49A vs Form No. 93 at a Glance
| Feature | Form 49A (pre-April 2026) | Form No. 93 (current) |
|---|---|---|
| Applicable law | Income-tax Rules, 1962, Rule 114 | Income-tax Rules, 2026, Rule 158 |
| Applicant scope | All Indian citizens/entities in one form | Indian individuals only; entities use Form 94 |
| Mother’s name | Optional in most cases | Mandatory |
| Mobile/email | Recommended | Mandatory |
| DOB proof | Aadhaar generally sufficient | Separate DOB document required |
| Status | Discontinued for new applications | Current form |
Read more:
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What Experts Say
Tax practitioners generally advise applicants to stop searching for or downloading Form 49A altogether, since any submission made on the old form after 1 April 2026 will be rejected as invalid. The consistent guidance is to confirm applicant category first: citizen vs non-citizen, individual vs entity: before selecting between Forms 93, 94, 95, and 96, since filing the wrong category form leads to processing delays. Practitioners also flag that the new mandatory fields, particularly the date-of-birth document and exact Aadhaar name match, are the most common causes of rejection, and recommend cross-checking these details against Aadhaar before submission rather than after.
Frequently Asked Questions
Is Form 49A discontinued permanently? Yes, for new PAN applications filed on or after 1 April 2026. It has been replaced by Form No. 93 for Indian individual citizens.
Do I need to reapply if my PAN was issued using Form 49A? No. PAN cards and numbers issued under the old Form 49A remain fully valid for all purposes.
Which form should an NRI with Indian citizenship use? Form No. 93, the same form used by resident Indian individuals, since eligibility is based on citizenship, not residency.
Can I still find Form 49A PDFs online? Old copies may still circulate on aggregator sites, but Protean and UTIITSL no longer accept them for new applications. Always download current forms directly from tinpan.proteantech.in or utiitsl.com.
What happens if I submit Form 49A by mistake after April 2026? The application will not be processed. You will need to resubmit using Form No. 93 (or 94/95/96 as applicable).