Form 95 or Form 96: Which PAN Application Form Should You Use in 2026? Income Tax Department Clarifies
The Income Tax Department has introduced an important update to the PAN card application process from April 1, 2026, replacing the older Form 49AA with two new forms — Form 95 and Form 96.
This change is part of the new provisions under the Income-tax Act, 2025, aimed at simplifying PAN allotment for foreign applicants and improving compliance clarity.
If you are confused about which form to use, here is a simple breakdown.
What Changed in PAN Application Forms?
Earlier, non-resident applicants and foreign entities used Form 49AA to apply for a PAN card.
Now, the Income Tax Department has split this single form into two separate forms for better classification:
Form 95 → For individuals who are not citizens of India
Form 96 → For companies, firms, and other entities incorporated outside India
The old Form 49AA is no longer valid under the revised rules.
Who Should Use Form 95?
You should use Form 95 if:
You are a foreign citizen
You are an individual applicant
You need a PAN card for tax, investment, banking, or compliance purposes in India
This form is specifically meant for non-Indian individuals.
For example:
Foreign investors
NRIs who are not Indian citizens
Overseas professionals working with Indian companies
Foreign nationals purchasing property in India
Who Should Use Form 96?
Use Form 96 if the PAN application is for an entity formed outside India, such as:
Foreign companies
Overseas LLPs
International partnerships
Foreign trusts or institutions
Any unincorporated body established abroad
This form helps separate corporate applicants from individual foreign applicants.
Why This Change Matters
The government says the new forms are designed to make the PAN allotment process:
more organized
easier to understand
faster to process
better aligned with applicant type
One major improvement is the addition of residential status classification, which makes it easier for authorities to verify citizenship and legal status.
Applicants can also now choose a preferred communication address, including:
residential address
office address
representative assessee’s address
This makes communication more flexible.
Documents Required
According to the clarification, applicants need to submit:
Proof of identity
Proof of address
Date of birth proof (for individuals)
Incorporation proof (for entities)
These documents are mandatory for smooth processing.
Final Takeaway
The new PAN application structure introduced in 2026 removes confusion by replacing old Form 49AA with dedicated forms.
In simple terms:
Form 95 = foreign individual
Form 96 = foreign company/entity
Applicants should carefully choose the correct form to avoid delays in PAN allotment.
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