Section 262(1) read with Rule 158(7)

Every person who has not been allotted a PAN and if he fulfils any of the conditions specified in Column B

shall apply to the AO for its allotment

within such time specified in column C —

Table as per Rule 158(7)

.

Section 262(2)

Any person, not covered u/ss (1)

may apply to the AO for the allotment of a PAN

after which the AO shall allot a PAN to such person.

Section 262(11)(a)

CG may, by notification, specify any class or classes of persons

who shall apply to the AO for the allotment of PAN

within such time as mentioned in such notification;

Section 262(11)(b)

Class or classes of persons in clause (a) may include such persons–

(i) by whom tax is payable under this Act; or

(ii) by whom any tax or duty is payable under any other law in force; or

(iii) being importers and exporters, even when no tax is payable by them.

Rule 158(5)

An [PAN] application referred to in sub-rule (1) shall be made, —

(i) in cases where the function of allotment of PAN u/s 262 has been assigned by the Chief Commissioner or Commissioner to any particular AO, to that AO; and

(ii) in any other case, to the AO having jurisdiction to assess the applicant.

Rule 158(6)

For the purposes of sub-rule (5), the AO shall include an income tax authority who is assigned the duty of allotting PAN by the DGIT (Systems)

Section 262(5) read with Rule 158(3)

Any person, who has not been allotted a PAN, but possesses the Aadhaar number

may apply for allotment of the PAN u/s 262(1) or (2) or (11)

to the authorities mentioned in sub-rule (4) by intimating his Aadhaar number.

Rule 158(4)

DGIT (Systems) shall, on receipt of information u/sr (3),

authenticate the Aadhaar number for that purpose.

Rule 158(14)

DGIT(S) shall lay down the formats, guidelines and standards along with procedure for, —

(a) intimation of Aadhaar number u/sr (3); or

(b) authentication of Aadhaar number u/sr (4); or

(c) obtaining demographic information of an individual from the Unique Identification Authority of India

for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing or intimation or quoting or authentication of Aadhaar number or obtaining of demographic information of an individual from the Unique Identification Authority of India, for allotment of Permanent Account Number and issue thereof.

Section 262(6)(a) read with Rule 158(9)

For the cases other than sub-section (5),

every person who has been allotted PAN and who is eligible to obtain Aadhaar number,

shall intimate his Aadhaar number to the DGIT(S) or the person authorised by the said authority.

in such form and manner, as may be prescribed;

Rule 158(10)

Every person who, in accordance with the provisions of section 262(6)(a), is required to intimate his Aadhaar number to the prescribed authority in the prescribed form and manner,

failed to do so by 30th June 2023,

shall, at the time of subsequent intimation of his Aadhaar number to the prescribed authority,

be liable to pay, by way of fee, an amount equal to ₹ 1000.

Section 262(6)(b)

If a person fails to intimate his Aadhaar number as per clause (a),

the PAN allotted to that person shall be made inoperative in such manner as may be prescribed.

Section 262(12)

The provisions of sub-sections (5) and (6) shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified by the CG.

Section 262(3)

Every person shall quote PAN in

all his returns to, or correspondence with, any income-tax authority and

all challans for the payment of any sum due under this Act.

Section 262(7)

Every person who is required to furnish or intimate or quote his PAN under this Act, and who—

(a) has not been allotted a PAN but possesses the Aadhaar number, may furnish or intimate or quote his Aadhaar number in lieu of the PAN, and such person shall be allotted a PAN in the manner, as may be prescribed;

(b) has been allotted a PAN, and who has intimated his Aadhaar number as per sub-section (6) may furnish or intimate or quote his Aadhaar number in lieu of the PAN.

Section 262(9)

(a) Every person entering into such transaction, as may be prescribed, shall quote his PAN or Aadhaar number, in the documents pertaining to such transactions and also authenticate such PAN or Aadhaar number, in the manner, as may be prescribed;

(b) every person receiving any document relating to the transactions referred to in clause (a), shall ensure that PAN or Aadhaar number, has been duly quoted in such document and that such PAN or Aadhaar number is authenticated as may be prescribed.

Section 262(4)

Every person shall intimate the AO of any change in his address or in the name and nature of his business on the basis of which the PAN was allotted to him.

Rule 158(12)

The DGIT(S) shall specify the forms and formats along with procedure in relation to furnishing correction application u/s 262(4).

Order No - F. No. ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI dated 01-04-2026

Vide above order, DGIT(S) specifies the following Application Forms in respect of correction of PAN along with related procedure and guidelines, as under: -

(a) PAN holders are required to fill the following Forms for Correction in PAN Data

i. PAN CR-01: Request for Correction in PAN Data [For an Individual]

ii. PAN CR-02: Request for Correction in PAN Data [For Non-Individual]

(c) The Forms can be submitted physically in the PAN Centres of M/s UTITSL/ M/s Protean eGov or online through their websites.

Section 262(8)

A person who has already been allotted a PAN cannot apply, obtain or possess another PAN.

Rule 158(1)

An application u/s 262 for allotment of a PAN shall be made in

Form No. 93 - Individual who is citizen of India

Form No. 94 – HUF, (Company, LLP, Firm, Trusts, AOP, BOI etc registered in India)

Form No. 95 - Individuals not being a citizen of India

Form No. 96 - (Company, LLP, Firm, Trusts, AOP, BOI etc registered outside India)

in accordance with sub-rule (8).

Rule 158(2)

An applicant may also apply for allotment of a PAN through a common application form

as maybe, notified by the CG.

Rule 158(11)

DGIT(S) shall specify the classes of persons, forms, guidelines, standards and formats along with procedure for safe and secure transmission of forms and formats u/sr (2) in relation to furnishing application for allotment of the PAN.

Rule 158(8)(a)

[PAN Application] The application referred to in sub-rules (1) and (3),  

in respect of an individual who is a citizen of India,

shall be filled in the Form 93, and

shall be accompanied by the documents mentioned in the following Table for proof of identity, address and date of birth

Sl. No.

Nature of Document

ID Proof

Add Proof

Date of Birth (name, date , month and year of birth)

A. Copy of: –

1.

AADHAAR card

Yes

Yes

No

2.

Indian Passport

Yes

Yes

Yes

3.

Driving Licence

Yes

Yes

Yes

4.

Elector‘s Photo Identity Card issued by the Election Commission of India

Yes

Yes

Yes

5.

Ration card having photograph of the applicant

Yes

No

No

6.

Transgender Identity Card or certificate issued under the Transgender Persons (Protection of Rights) Act, 2019 having photograph of the applicant

Yes

Yes

Yes

7.

Photo identity card issued by the CG or a SG or a [PSU] Public Sector Undertaking

Yes

No

Yes

8.

Pensioner Card issued by Government, having photograph of the applicant

Yes

No

No

9.

CG Health Scheme Card or Ex-servicemen Contributory Health Scheme photo card

Yes

No

          Yes       

10.

Indian Passport of spouse bearing name of the person

No

Yes

No

11.

Post office passbook having address of the applicant

No

Yes

No

12.

Domicile certificate issued by the Government

No

Yes

Yes

13.

Allotment letter of accommodation issued by the CG or SG of not more than 3 years old

No

Yes

No

14.

Property registration document

No

Yes

No

15.

Latest property tax assessment order

No

Yes

No

16.

Electricity bill (Not more than 3 months old)

No

Yes

No

17.

Landline telephone or broadband connection bill (Not more than 3 months old)

No

Yes

No

18.

Water bill (Not more than 3 months old)

No

Yes

No

19.

Consumer gas connection card or book or piped gas bill (Not more than 3 months old)

No

Yes

No

20.

Bank account statement as per Note 2 (Not more than 3 months old)

No

Yes

No

21.

Depository account statement (Not more than 3 months old)

No

Yes

No

22.

Credit card statement (Not more than 3 months old)

No

Yes

No

23.

For individuals born on and after 01-10-2023

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 as defined in section 2(1)(d) of the Citizenship Act, 1955;

No

No

Yes

24.

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 as defined in section 2(1)(d) of the Citizenship Act, 1955

No

No

Yes

25.

Pension payment order

No

No

Yes

26.

Marriage certificate issued by the Registrar of Marriages

No

No

Yes

27.

Matriculation certificate or mark sheet of recognised board

No

No

Yes

B. Or original of:

1.

Certificate of identity signed by a ]MP or MLA] Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be

Yes

No

No

2.

Bank certificate, on the 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.

Yes

No

No

3.

Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be

No

Yes

No

4.

Employer certificate.

No

Yes

No

5.

Affidavit sworn before a Magistrate stating the date of birth

No

No

Yes

Note 1: In case of a person being a minor, in addition to Aadhaar of the minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity.

Note 2: In case of an Indian citizen residing outside India, copy of bank account statement in country of residence or copy of non-resident external bank account statements shall be the proof of address.

Note 3: In case of a minor, any of the above listed documents of any of the parents or guardian of such minor shall be deemed to be the proof of address.

Rule 158(8)(b)

[PAN Application] The application referred to in sub-rules (1) and (3),

in respect of an applicant mentioned in column B of the following Table,

shall be filled in the Form mentioned in column C of the said table, and

shall be accompanied by the documents mentioned in column D thereof, as proof of identity, address and date of birth or date of incorporation of such applicant:

Sl. No.

Applicant

Form

Documents as proof of identity, address and date of birth or date of incorporation

A

B

C

D

1

HUF

Form No. 94

(a) Original affidavit by the karta of the HUF duly authenticated by a Notary Public or Oath Commissioner or Judicial Magistrate stating the name, father's name, Aadhaar number or PAN and address of all the coparceners on the date of application; and

(b) a copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the HUF, as proof of identity, address and date of birth.

2

Company registered in India

Form No. 94

(a) Copy of Certificate of Registration issued in India by the Registrar of Companies; or

(b) [CIN] Corporate identity number allotted by the Registrar u/s 7 of the Companies Act, 2013.

3

Limited Liability Partnership formed or registered in India

Form No. 94

(a) Copy of Certificate of Registration issued in India by the Registrar of Limited Liability Partnerships; or

(b) LLP identification number allotted in India by the Registrar under the Limited Liability Partnership Act, 2008.

4

Firm (other than Limited Liability Partnership) formed or registered in India

Form No. 94

(a) Copy of Certificate of Registration issued in India by the Registrar of Firm; or

(b) Copy of partnership deed.

5

Trusts formed or registered in India

Form No. 94

(a) Copy of trust deed; or

 (b) Copy of Certificate of Registration Number issued by Charity Commissioner

6

AOP (other than trusts) or BOI formed or registered in India

Form No. 94

(a) Copy of agreement; or

(b) Copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Cooperative Society or any other competent authority; or

(c) Any document originating from any Central Government or State Government Department, establishing identity and address of such person.

7

Local authority or artificial juridical person formed or registered in India

Form No. 94

Any document originating from any CG or SG Department establishing identity and address of such person.

8

Any person on behalf of the CG or SG or Union Territory Administration

Form No. 94

Certificate in original from the Head of the Department or Pay and Accounts Officer or Zonal Accounts Officer or District Treasury Officer or Cheque Drawing and Disbursing Officer.

9

Individuals not being a citizen of India

Form No. 95

(i) Proof of identity: —

(a) Copy of passport; or

(b) copy of person of Indian Origin card issued by the Government of India; or

(c) copy of Overseas Citizenship of India Card issued by Government of India; or

(d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.

(ii) Proof of date of birth: —

(a) Copy of passport; or

(b) copy of person of Indian Origin card issued by the Government of India; or

(c) copy of Overseas Citizenship of India Card issued by Government of India; or

(d) copy of other national or citizenship Identification Number or Taxpayer Identification Number containing date, month and year of birth duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or

(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 as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or

(f) copy of birth certificate containing date, month and year of birth issued by any foreign authority and duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India.

(iii) Proof of address: —

(a) copy of passport; or

(b) copy of person of Indian Origin card issued by the Government of India; or

(c) copy of Overseas Citizenship of India Card issued by Government of India; or

(d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961), or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or

(e) copy of bank account statement in the country of residence; or

(f) copy of Non-resident External bank account statement in India; or

(g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or

(h) copy of the registration certificate issued by the Foreigner's Registration Office showing Indian address; or

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

10

Limited Liability Partnership registered outside India

Form No. 96

(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961), or by Indian embassy or High Commission or consulate in the country where the applicant is located, or authorised officials of overseas branches of Scheduled Banks registered in India; or

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

11

Company registered outside India

Form No. 96

(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or consulate in the country where the applicant is located, or authorised officials of overseas branches of Scheduled Banks registered in India; or

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

12

Firm formed or registered outside India

Form No. 96

(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961), or by Indian embassy or High Commission or Consulate in the country where the applicant is located, or authorised officials of overseas branches of Scheduled Banks registered in India; or

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

13

Association of persons (Trusts) formed outside

Form No. 96

(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961), or by Indian embassy or High Commission or consulate in the country where the applicant is located, or authorised officials of overseas branches of Scheduled Banks registered in India; or

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian authorities.

14

Association of persons (other than Trusts) or body of individuals or local authority or person formed or any other entity (by whatever name called) registered outside India

Form No. 96

(a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961), or by Indian embassy or High Commission or consulate in the country where the applicant is located, or authorised officials of overseas branches of Scheduled Banks registered in India; or

(b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

Section 262(10)

The Board may make rules providing for—

(a) the form, manner and time in which an application may be made for the allotment of PAN and the particulars which such application shall contain;

(b) class or classes of persons who shall be required to apply for allotment of PAN;

(c) categories of documents pertaining to business or profession in which PAN shall be quoted by every person;

(d) the form and manner in which the person who has not been allotted a PAN shall make his declaration;

(e) manner of authentication of PAN or Aadhaar number;

(f) class or classes of persons to whom the provisions of this section shall not apply having regard to the transactions or the circumstances.

Section 262(13)

For the purposes of this section, —

(a) “Aadhaar number” shall have the same meaning as assigned to it in section 2(a) of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016;

(b) “Assessing Officer” includes an income-tax authority who is assigned the duty of allotting PAN;

(c) “authentication” means the process by which the PAN or Aadhaar number along with demographic information or biometric information of an individual is submitted to the income-tax authority or such other authority or agency as may be prescribed for its verification and such authority or agency verifies the correctness, or the lack thereof, on the basis of information available with it.