Is Form 49A still valid for new PAN applications?

No. New applications from 1 April 2026 must use the applicable revised form.

PAN application guide | Updated November 2026

Apply for PAN Card Online Through UTIITSL - 2026 Guide

Q: Can an NRI apply through UTIITSL?

Yes. Indian-citizen NRIs generally use Form 93, subject to the required details and documents.

A Permanent Account Number (PAN) is a unique ten-character alphanumeric identifier issued by the Income Tax Department. Indian citizens, non-resident Indians and Indian entities can apply through the authorised UTI Infrastructure Technology and Services Limited (UTIITSL) portal. This guide explains the forms applicable from 1 April 2026, required documents, application steps, payment and tracking.

Important update effective 1 April 2026: Form 49A is no longer accepted for fresh PAN applications. Indian individual applicants, including NRIs who are Indian citizens, use Form 93. Indian non-individual entities use Form 94. Foreign individuals use Form 95 and foreign entities use Form 96. Select the correct category on the current portal.

PAN law and applicable provisions

Section 262 of the Income-tax Act, 2025 provides the statutory framework for allotment and use of PAN, replacing the earlier section 139A framework of the Income-tax Act, 1961 for current applications. Rule 158 of the Income-tax Rules, 2026 prescribes the PAN application procedure, applicant-specific forms and supporting documents. The applicable form depends on citizenship and whether the applicant is an individual or an entity.

Applicant category	Form from 1 April 2026	Earlier form
Indian citizen (including eligible NRI/RNOR individuals)	Form 93	49A
Indian company, LLP, partnership, trust or other Indian entity	Form 94	49A
Individual who is not an Indian citizen	Form 95	49AA
Foreign entity	Form 96	49AA

Existing valid PAN numbers remain valid. An applicant who already has a PAN should normally use the correction, reprint or update service rather than apply for another PAN.

Documents required for PAN application

Under Rule 158, supporting documents vary by applicant category. Indian individuals generally need accepted proof of identity, proof of address and proof of date of birth, as required by the current form and its instructions. Aadhaar details or authentication may be required where applicable, subject to statutory exceptions. NRIs should check the additional passport-number requirement and accepted overseas address evidence. Indian entities should furnish relevant registration or constitution documents and authorised signatory details.

Before submitting, consult the Income Tax Department PAN guidance and the UTIITSL application guidelines for the current category-specific checklist. Names, dates and addresses should match supporting records.

How to apply for a new PAN through UTIITSL

Open the official portal: Visit UTIITSL PAN Services. Choose the option for an Indian citizen or Indian entity, as applicable.
Select the correct new application form: Choose Form 93 for an Indian individual or Form 94 for an Indian entity. Do not use the old Form 49A.
Choose the applicant status: Select the relevant category, such as individual, company, partnership, HUF, trust, LLP or other available category.
Enter applicant particulars: Complete name, birth or incorporation details, parent details where required, contact details, residential or office address and other mandatory fields.
Provide income and jurisdiction details: Enter source of income, applicable AO information and representative assessee or authorised signatory information, where requested.
Select supporting documents: Provide the prescribed proof of identity, address and date of birth or constitution documents, and upload documents where the chosen submission mode requires them.
Validate and review: Use the portal's validation function, correct highlighted errors and carefully check the preview before final submission.
Pay the applicable fee: Select the permitted payment method. The fee depends on physical-card delivery, e-PAN-only selection, dispatch destination and applicable charges. Follow the amount shown on the official payment page.
Save the acknowledgement: Download or print the application and acknowledgement or reference number. Retain the payment receipt.
Complete verification or document submission: Follow the instructions for your chosen e-KYC, e-sign, digital or physical-document mode. Where physical submission is required, sign, affix photographs if specified, attach documents and send them to the address printed on the current acknowledgement or listed by UTIITSL.

Portal labels and available digital verification options can change. Use the current on-screen instructions rather than relying on older screenshots.

Photographs, signature and physical submission

For applications that require a printed form, ensure photographs and signatures comply with the latest instructions. Sign in the specified boxes, include supporting documents and mention the acknowledgement number on the envelope if instructed. Do not send physical documents when the completed digital application expressly says they are unnecessary.

PAN application fee and payment

UTIITSL offers physical PAN card and e-PAN options, subject to eligibility and delivery arrangements. Charges are displayed on the official UTIITSL portal and may change. Pay only through the authorised payment interface, retain the transaction reference and avoid submitting a duplicate payment without checking its status.

Track PAN application status

After submitting the application, use the acknowledgement or reference number to track progress on the UTIITSL website. See also the site's UTIITSL PAN application status guide and PAN status overview. Processing and dispatch times depend on document verification and application completeness; no fixed delivery period should be assumed.

Correction, reprint and e-PAN

Applicants with an existing PAN should use the relevant correction or reprint facility rather than request a second PAN. From April 2026, the revised correction forms include CR-01 for individuals and CR-02 for non-individuals. Visit UTIITSL PAN Services or read the site's PAN correction guide.

Frequently asked questions

Can an NRI apply through UTIITSL?

Yes. An NRI who is an Indian citizen generally applies as an Indian individual using Form 93, with the additional information and documents prescribed for the applicant's circumstances.

Is Form 49A still valid for a new application?

No. Fresh applications submitted from 1 April 2026 use the applicable forms prescribed under the Income-tax Rules, 2026. An earlier application already validly pending at the transition date does not automatically require resubmission merely because the forms changed.

Can I apply if I already have a PAN?

Do not apply for a second PAN. Use the correction, update, reprint or e-PAN service for an existing PAN, as appropriate.

Is e-PAN valid?

Yes. An e-PAN issued by the Income Tax Department is a valid electronic PAN document.

Official references

Information updated for November 2026. Applicants should follow the latest official form instructions, identity verification requirements and fee schedule applicable to their individual circumstances.