Income Tax Act 2025 sets four PAN forms from April 1, 2026
In short
The Income-tax Act, 2025, will use four PAN forms from April 1, 2026: Forms 93, 94, 95 and 96. Which form you use depends on your citizenship and whether you are applying as a person or an entity.
This matters for people and businesses applying for PAN after that date. The exact fee amounts and document rules were not stated in the available reporting.
What the reporting says
The Income-tax Act, 2025, introduces Forms 93, 94, 95 and 96 for PAN applications after April 1, 2026, according to the available reporting. The summary says the form depends on the applicant’s citizenship and entity status, and it mentions fees, documents and online application steps. It is not stated in the available reporting how the forms differ in practice or whether any current process changes before that date.
Why it matters
The reporting says the Income-tax Act, 2025, prescribes Forms 93, 94, 95 and 96 for PAN applications after April 1, 2026. It links the form choice to citizenship and entity status and says the process includes fees, documents and online application. The source does not provide the fee amounts, required documents or any implementation detail beyond that summary.