Guide
Documents required for a PAN card in 2026: the Form 93 list
- Form
- Form 93, since 1 April 2026
- Covers all three
- Passport, driving licence or voter ID
- Aadhaar
- Identity and address, not date of birth
PAN rules changed on 1 April 2026: Indian citizens now apply on Form 93 under the Income-tax Rules, 2026. Many guides still describe Form 49A. Here is the current list.
A real moment
“The form you downloaded says Form 49A, the website says Form 93, and you are not sure whether your Aadhaar covers your date of birth.”
For a new PAN, an Indian citizen fills Form 93, quotes Aadhaar, and gives proof of identity, address and date of birth. A passport, driving licence or voter ID covers all three. Aadhaar covers identity and address but not date of birth. Paper forms need two 4.5 x 3.5 cm colour photos.
The checklist
What to have ready
Last checked against the official sources on 1 October 2026
Everyone
- Form 93The application for a new PAN for Indian citizens, since 1 April 2026.
- Aadhaar numberMandatory unless you are in an exempt category.
- Proof of identitySuch as Aadhaar, passport, driving licence, voter ID, or a ration card with your photo.
- Proof of addressSuch as Aadhaar, passport, driving licence or voter ID, or a utility, bank, credit card or depository statement no more than three months old.
- Proof of date of birthSuch as a passport, driving licence, voter ID, birth certificate, matriculation certificate, pension payment order or marriage certificate. Aadhaar does not count.
Only if they apply
- Two colour photos, 4.5 x 3.5 cmWhite background, not stapled or clipped; sign across the left photo only.Only if you apply on paper or in physical mode
- A copy of your Aadhaar letterSent with your acknowledgement.Only if you apply online in physical mode
- Birth certificateIssued by the municipal authority or birth registrar.Only if the applicant was born on or after 1 October 2023
- A parent's or guardian's documentsThe child's Aadhaar plus any listed document of a parent or guardian, and the guardian signs as representative.Only if the applicant is a minor
- Proof of office addressIf you choose your office address for communication.Only if you use your office address
The current 2026 rules
Which document proves what
For a child, and for Instant e-PAN
Form
Form 93, since 1 April 2026
Covers all three
Passport, driving licence or voter ID
Aadhaar
Identity and address, not date of birth
Photos
Two, 4.5 x 3.5 cm, white background
Form 93 replaced Form 49A
From 1 April 2026, Indian citizens apply for a new PAN on Form 93, and Indian entities on Form 94, under Rule 158 of the Income-tax Rules, 2026. Every applicant gives proof of identity, proof of address and proof of date of birth, and quotes Aadhaar unless exempt.
Which document proves what
A passport, driving licence or voter ID proves all three. Aadhaar proves identity and address, but not date of birth. Utility, bank, credit card and depository statements prove address only, and only if they are no more than three months old. A birth certificate, matriculation certificate or marriage certificate proves date of birth.
Paperless or on paper
Applying with e-KYC and e-Sign, or a digital signature, is paperless: nothing is posted to Protean. In physical mode, your acknowledgement and documents must reach Protean within 15 days, and the form needs two 4.5 x 3.5 cm colour photos.
For a child
A minor's application is signed by a parent or guardian as representative. The child's Aadhaar, plus any listed document of a parent or guardian, counts as proof of identity, and a parent's document can prove address.
Instant e-PAN: no forms at all
Adults with no PAN yet can get a free Instant e-PAN on the Income Tax e-filing site, using Aadhaar with a linked mobile and DigiLocker for proof of date of birth. There is no photo to upload and no physical card; the e-PAN is a valid form of PAN.
Step by step
- 1
Decide: Instant e-PAN, or Form 93 through Protean or UTIITSL.
- 2
Open Packs in DigiSafe and make a custom PAN pack.
- 3
Scan one document each for identity, address and date of birth.
- 4
Check any bill or statement is under three months old.
- 5
Add two 4.5 x 3.5 cm photos if you apply on paper.
- 6
Apply, and keep the acknowledgement number in DigiSafe.
Questions people ask
Which form do I use for a new PAN card in 2026?+
Indian citizens use Form 93 from 1 April 2026, under the Income-tax Rules, 2026. Form 49A is no longer the current form.
Is Aadhaar enough for a PAN card?+
Aadhaar proves identity and address, but not date of birth. Add a date of birth proof such as a passport, driving licence, voter ID or matriculation certificate, or use Instant e-PAN with DigiLocker.
Can a bank statement be used as address proof for PAN?+
Yes, if it is no more than three months old. The same limit applies to utility bills, credit card statements and depository statements.
What photo size is needed for a PAN card?+
Form 93 asks for two recent colour photos of 4.5 x 3.5 cm with a white background, not stapled or clipped to the form.
Where this comes from
Official sources, dated.
Every requirement on this page comes from the official pages listed here, last checked on 1 October 2026. Rules change and offices can ask for more, so check the official page before you go.
- 1Income Tax Department: Rule 158, Income-tax Rules, 2026incometaxindia.gov.in
- 2Protean: Documents for Form 93 and Form 94tinpan.proteantech.in
- 3Protean: Form 93 with guidelines (PDF)tinpan.proteantech.in
- 4Protean: Application guidelines for Form 93tinpan.proteantech.in
- 5Protean: Instructions for Form 93tinpan.proteantech.in
- 6Income Tax Department: Instant e-PAN FAQsincometax.gov.in
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