New Delhi, April 13 -- The Income Tax Department has introduced simplified tax forms under the Income Tax Act, 2025, effective April 1, 2026, aimed at improving ease of compliance and streamlining processes for taxpayers. Under the revised Income Tax Rules, 2026, the erstwhile Form 49AA has been replaced with two new forms, Form 95 and Form 96, designed to cater to specific categories of applicants. Form 95 will be used for Permanent Account Number (PAN) allotment applications filed by individuals who are not citizens of India, while Form 96 will apply to entities incorporated outside India seeking PAN registration. Focus on Simplification and Faster Processing The introduction of separate, category-specific forms is intended to sim...