Form No. 93 — Application for Allotment of Permanent Account Number (Individual Citizen of India)

What is Form 93 (PAN application)?

Form No. 93 is the application for allotment of a Permanent Account Number (PAN) for an individual who is a citizen of India. It is issued under rule 158 of the Income-tax Rules, 2026 and replaces the long-familiar Form 49A. The PAN is the ten-character identifier the Income Tax Department uses to link your tax records, and applications are handled on behalf of the department by Protean eGov Technologies (formerly NSDL e-Gov) and UTIITSL.

The form looks simple but is strict about detail: one character per box in block capitals, your name exactly as on Aadhaar, both parents' names, your Assessing Officer (AO) code, and photographs signed in a particular way. Mistakes in the name or the photographs are among the most common reasons a PAN card is delayed or printed wrongly.

FileIt guides you through Form 93 part by part, explains each box in plain English and prints your answers into the correct boxes of the official PDF — including splitting your Aadhaar name between words across the three rows. Your name, date of birth, parents and address can be pre-filled from the People records in your FileIt vault, and the finished PDF is saved in your vault folder. FileIt does not submit anything: you print the form, stick on the photographs, sign by hand and hand it in or post it yourself.

Who needs to fill out Form 93 (PAN application)?

• Indian citizens living in India who have never been allotted a PAN.
• Non-resident Indians (NRIs) and those who are resident but not ordinarily resident, who give a passport number and a Representative Assessee with an Indian address.
• Minors who need a PAN, applied for through a parent or guardian acting as Representative Assessee.
• Salaried people, business owners, landlords, investors and people with no income alike — the form has a tick box for each source, including "No income".
• Married women applying for the first time give their father's name, not their husband's, in Part C.
• Foreign citizens do not use this form; it is only for individuals who are citizens of India.

When to use Form 93 (PAN application)

• When you first need a PAN, for example before you start earning, invest, or need to quote a PAN in a financial transaction.
• Only if you do not already hold a PAN — the declaration states that the applicant does not possess one, and you are liable for legal consequences if that is untrue.
• When a minor in the family needs a PAN of their own, with a parent or guardian signing as Representative Assessee.
• When you are living abroad and need a PAN for Indian income, property or investments.

What you need before you start

• Your Aadhaar card or letter (Aadhaar is mandatory for everyone who holds one, except exempt categories).
• Proof of identity (Annexure A-1), proof of address (A-2) and proof of date of birth (A-3), as listed in the official instructions.
• Two recent colour photographs, 4.5 cm x 3.5 cm, with a white background.
• Your full name without abbreviations or titles, and your name exactly as printed on Aadhaar.
• Both parents' full names, and which parent's name you want printed on the card.
• Your residence address with PIN code, and your office address if you want the card sent there.
• Your mobile number with country code and your email address (both mandatory).
• Your Assessing Officer (AO) code — area code, AO type, range code and AO number.
• For NRIs: your passport number and any foreign tax identification number.
• For a Representative Assessee: their name, PAN or Aadhaar, Indian address, mobile, email and proofs of identity and address.

What’s on Form 93 (PAN application)

The 2026 edition has 5 pages. FileIt asks for it in 11 parts:

1. Part A — 1. NameApplicant
2. Part A — 2–4, 7–9. Gender, date of birth, Aadhaar, residential statusApplicant
3. Part A — 5. Residence addressApplicant
4. Part A — 6. Office addressApplicant
5. Part A — 10. Contact detailsApplicant
6. Part B — 11. Source of incomeApplicant
7. Part C — Details of parentsApplicant
8. Part D — 16. Assessing Officer (AO code)Applicant
9. Part E — Representative Assessee (if applicable)Representative assessee
10. Part F — 22. Address for communicationApplicant
11. Part G — Documents and declarationApplicant

How to fill out Form 93 (PAN application), step by step

1 Part A — 1. Name

In 1A give your first, middle and last name in full, with no titles such as Shri, Smt, Kumari, Dr. or Major and no abbreviations. If you have only one name, it goes in the last-name row (the form's example is RAVIKANT).

In 1B write your name exactly as it appears on Aadhaar, with initials but without dots — M.S. KANDASWAMY becomes M S KANDASWAMY — and then give the expanded name (MADURAI SOMASUNDRAM KANDASWAMY) in 1A. The Aadhaar name is the one printed on your PAN card, so double-check it.

2 Part A — 2 to 4, 7 to 9. Gender, date of birth, Aadhaar and residential status

Tick your gender (male, female or transgender) and write your date of birth as dd mm yyyy, one digit per box. Enter your 12-digit Aadhaar number; it is mandatory for anyone who has one, except exempt categories.

Choose your residential status: resident, non-resident, or resident but not ordinarily resident. For the last two, your passport number is mandatory, and you can add the taxpayer identification number from your country of residence if you have one.

3 Part A — 5. Residence address

Your residence address is mandatory: flat or building, road or street, post office, area or town, district, state or union territory, country and PIN or ZIP code, each line limited to the boxes printed. The proof of address you attach should match what you write here.

4 Part A — 6. Office address

Optional for most people, but required for a sole proprietor. Put the office or business name on the first line. If you choose your office as the address for communication in Part F, you must also attach proof of the office address.

5 Part A — 10. Contact details

Your mobile number and email ID are mandatory. Write the mobile number with the country code — 91 for India — in the separate boxes, and a landline, if you have one, with its STD code without the leading zero (Delhi is 11).

6 Part B — 11. Source of income

Tick at least one: salary, business or profession, house property, capital gains, or other sources. Tick all that apply if you have several. "No income" is ticked on its own, for example for a student or a minor.

7 Part C — Details of parents

Question 12 asks whether your mother or father is a single parent. Answer yes only when there really is just one parent; if a parent has died or your parents are divorced or separated, still answer no and give both names.

Fill in your father's and mother's first, middle and last names — a married woman gives her father's name, not her husband's — then choose whose name should be printed on the PAN card.

8 Part D — 16. Assessing Officer (AO code)

Enter the four parts of your jurisdictional Assessing Officer's code: area code, AO type, range code and AO number. The code depends on where you live (and there are international taxation codes for non-residents). The form says you can get it from an Income Tax office, a PAN service centre, or the Protean or UTIITSL websites.

9 Part E — Representative Assessee (if applicable)

This part is mandatory when the applicant is a minor, mentally ill or of unsound mind, and — under note 5 of the form — for a non-resident or resident but not ordinarily resident, who must name a Representative Assessee with an Indian address. Give the RA's full name, their PAN (or Aadhaar if they have no PAN), their address, and their mobile number and email, which are mandatory. Tick that the RA's proof of identity and address are attached.

10 Part F — 22. Address for communication

Choose where the PAN card should be dispatched: your residence address, your office address, or the Representative Assessee's address. Pick one you have actually filled in.

11 Part G — Documents, verification and declaration

Tick the proofs you are attaching: identity (A-1), address (A-2) and date of birth (A-3), plus the RA's proofs if applicable. In the declaration, the person signing — you (Self) or the Representative Assessee — states their name and capacity, and confirms the details are true and that the applicant does not already have a PAN. Add the place and date.

Stick two photographs in the boxes on page 1 without stapling or clipping them. Sign or give your left thumb impression across the left photo so part of it falls on the form, leave the right photo unmarked, and sign again in the box on page 2. A thumb impression must be attested by a Magistrate, Notary Public, Oath Commissioner or Gazetted Officer under official seal and stamp.

Common mistakes to avoid

• Adding a title (Mr, Shri, Dr.) or abbreviating names in 1A — both are not allowed.
• Writing a name in 1B that differs from Aadhaar, or leaving the dots in initials. The Aadhaar name is printed on the card.
• Ticking "single parent" because a parent has died or the parents are divorced; the guidelines say to give both parents instead.
• A married woman entering her husband's name as father's name.
• Leaving the AO code blank or using one for the wrong area.
• Signing across the right-hand photo, stapling the photos, or leaving no part of the signature on the form itself.
• Applying again when you already hold a PAN — the declaration makes this a legal matter.
• For an NRI, forgetting the passport number or the Representative Assessee with an Indian address.

After you fill it out

Print the completed PDF, preferably with no scaling so the boxes line up. Stick the two photographs in place, sign across the left one and in the signature box on page 2 in black ink (or give an attested left thumb impression), and attach copies of your proofs of identity, address and date of birth as annexures A-1 to A-3.

You then submit it yourself: hand it in at a PAN service centre run by Protean or UTIITSL, or post it to Protean or UTIITSL as described in their instructions, along with the processing fee they specify. FileIt does not send the form or pay the fee for you, and the PAN is allotted by the Income Tax Department, not by FileIt.

Keep the filled PDF in your FileIt vault together with your Aadhaar and other identity documents. When your PAN card arrives, store it in the same folder so the number is easy to find when a bank, employer or tax return asks for it. A PAN is permanent, so you should not need this form again.

Form 93 (PAN application): frequently asked questions

Official sources

• Blank form (PDF), published by Income Tax Department (CBDT); applications handled by Protean eGov Technologies and UTIITSL: https://tinpan.proteantech.in/downloads/pan/download/Form%2093.pdf
• Official instructions and guidance: https://tinpan.proteantech.in/services/pan/instructions-form_93-form_94.html
• Edition shown on this page: FORM NO. 93 [See rule 158] (checked 2026-09-25).

FileIt is not affiliated with or endorsed by Income Tax Department (CBDT); applications handled by Protean eGov Technologies and UTIITSL or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-25.

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