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Frequently Asked Questions for PAN-TAN Application Form

Starting April 1, 2026, the Income Tax Department is rolling out a redesigned framework under the Income Tax Rules, 2026. Whether you are an individual applying for a new PAN (now Form 93) or a business navigating the new TAN split (Forms 134 and 135), staying informed is the key to a hassle-free application.

Because these changes introduce stricter documentation, we’ve compiled this comprehensive Frequently Asked Questions (FAQs).

Also read: Latest PAN Application Form Changes That Everyone Needs to Know

Frequently Asked Questions (Forms wise)

A: FN 093 – Individual (Citizen of India):

Q1: What is Form FN 093?

Ans: Form FN 093 is an application for PAN for individuals who are citizens of India.

Q2: Who should apply using Form FN 093?

Ans: Any individual who is a citizen of India and requires PAN can apply for PAN by filing Form FN 093.

Q3: What are the prescribed documents for Individuals (Citizens) as per Rule 155 of the Income Tax Rules,2026?

Ans: Following is the list of prescribed documents:

Proof of Identity

Proof of Address

Proof of Date of Birth

(i) Copy of any of the document, —

a) AADHAAR Card

b) Indian Passport.

c) Driving license.

d) Elector’s photo identity card

e) Ration card having photograph of the applicant.

f) Transgender Identity Card / Certificate

g) Photo identity cards are issued by the Central Government or a State Government or a Public Sector Undertaking.

h) Pensioner Card issued by Government having photograph of the applicant.

i) CGHS Card or Ex-servicemen Contributory Health Scheme photo card.

(ii) original certificate, -

a) certificate of identity signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be.

b) bank certificate on letter head from the branch (along with the name, stamp and copy of employee ID of the issuing officer) containing duly attested photograph and bank account number of the applicant.

(i) copy of any of the document, —

a) AADHAAR Card

b) Indian Passport.

c) Indian Passport of the spouse.

d) Elector's photo identity card

e) Driving license.

f) post office passbook having address of the applicant.

g) domicile certificate issued by the Government.

h) allotment letter of accommodation issued by the Central Government or State Government of not more than three years old.

i) property registration document.

j) latest property tax assessment order

(ii) copy of the following documents of not more than three months old—

a) electricity bill

b) landline telephone or broadband connection bill

c) water bill

d) consumer gas connection card or book or piped gas bill

e) bank account statement

f) depository account statement

g) credit card statement

(iii) original certificate, -

a) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted Officer, as the case may be.

b) employer certificate.

(i) For Individuals born on and after 01.10.2023, copy of birth certificate.

(ii) In any other case any of the document,

a) birth certificate

b) Indian Passport.

c) Driving license.

d) elector's photo identity card issued by the Election Commission of India.

e) pension payment order.

f) domicile certificate issued by the Government.

g) marriage certificate issued by the Registrar of Marriages.

h) matriculation certificate or mark sheet of recognized board

i) photo identity card issued by the Central Government/State Government/PSUs

j) CGHS card or Ex-servicemen Contributory Health Scheme photo card

k) original affidavit sworn before a magistrate stating the date of birth.

Also Read: Documents Required for PAN Application (Individual)

Q4: Is Aadhaar mandatory for applying PAN?

Ans: Yes, Aadhaar is mandatory for all except cases under exempted category.

Q5: Whether minor can apply for PAN and what are the documents required for applying for PAN?

Ans: Yes. In case of a person being a minor, in addition to Aadhaar and Photograph of the minor, proof of identity and proof of address of RA is required.

Q6: Which address can be selected for Address for Communication?

Ans: Anyone of the following can be selected for Address for communication:

Residential Address
Office Address

Representative Assessee Address.

B: FN 094 – Non-Individual Indian Entities:

Q1: What is Form FN 094?

Ans: Form FN 094 is a PAN Application form for Indian Company or an Entity incorporated in India or an Unincorporated entity formed in India.

Q2: Who should apply using Form FN 094?

Ans: Any Indian company, LLP, firm, trust, HUF, AOP, BOI and AJP incorporated/formed in India can apply for PAN by filing Form FN 094.

Q3: What documents are required for Form FN 094 as per Rule 155 of Income Tax Rules, 2026?

Ans: The following supporting documents are required for PAN Application:

Proof of Identity
Proof of Address

Proof of Date of Incorporation.

Affidavit for details of members (in case of HUF)

Q4: Can communication address be different from office address?

Ans: Yes, however the applicant has to additionally submit the proof of address for such communication address.

C: FN 095 – Non-Citizens (Individual):

Q1: What is Form FN 095?

Ans: Form FN 095 is an application form for allotment of PAN for individuals who are not citizens of India.

Q2: Who should apply using Form FN 095?

Ans: Foreign individuals requiring PAN for transactions in India can apply for PAN by filing Form FN 095.

Q3: What are the prescribed documents for Individual (Non-Citizen) for Form FN 095 under Rule 155 of the Income Tax Rules,2026?

Ans: Following is the list of prescribed documents

Proof of Identity

Proof of Address

Proof of Date of Birth

Copy of any of the document:

a) Passport

b) Person of Indian Origin card

c) Overseas Citizenship of India Card issued

d) Other national or citizenship Identification Number or Taxpayer Identification Number duly attested by Apostille or by Indian embassy or High Commission or Consulate in the country where the applicant is located.

Copy of any of the document:

a) Passport

b) Person of Indian Origin card

c) Overseas Citizenship of India Card

e) Bank account statement in the country of residence

f) Non-resident External bank account statement in India

g) Certificate of residence in India or Residential permit issued by the State Police Authority

h) Registration certificate issued by the Foreigner's Registration Office showing Indian address

i) Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer.

Copy of any of the document:

a) Passport

b) Person of Indian Origin card

c) copy of Overseas Citizenship of India Card

d) Other national or citizenship Identification Number or Taxpayer Identification Number containing date, month and year of birth duly attested by Apostille

e) Birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate or

f) Birth certificate containing date, month and year of birth issued by any foreign authority and duly attested by Apostille or by Indian embassy or High Commission or Consulate in the country where the applicant is located.

Also Read: How to Apply for a PAN Card: Online & Offline Process Explained

D: FN 096 – Entities incorporated or formed outside India:

Q1: What is Form FN 096?

Ans: Form FN 096 is an Application for PAN for an Entity incorporated outside India or an Unincorporated entity formed outside India.

Q2: Who should apply using Form FN 096?

Ans: Any Foreign company or Entity incorporated outside India or an Unincorporated entity formed outside India requiring PAN for transactions in India can apply for PAN by filing Form FN 096.