New Delhi, Oct. 29 -- If you are planning to apply for a Permanent Account Number (PAN), you will need to know about the new application form under the Income-tax Act, 2025. Effective April 1, 2026, the Income-tax Act, 2025 replaced the earlier Forms 49A and 49AA under the 1961 Act with four category-specific forms: 93, 94, 95 and 96.

The changes apply to fresh PAN card applications. Here is how to choose the correct form, what documents you need, and how to apply.

The form depends on whether you are an individual or an entity and whether you are an Indian citizen or a foreign applicant.

Any person or entity required to file an income tax return or undertake specified financial transactions prescribed under the Income-tax Rules needs t...