New Delhi: Under the existing regulations, only three days remain to apply for a PAN card. Starting April 1st—the beginning of the new financial year—the rules for obtaining a PAN card are set to change. According to the new regulations, the process of obtaining a PAN card is going to become somewhat more complicated. From April 1, 2026, applying for a PAN card will require the submission of an additional document alongside the Aadhaar card.
Currently, a PAN card can be obtained simply by presenting an Aadhaar card; however, this will no longer be the case. The Central Board of Direct Taxes (CBDT) has issued a notification regarding the implementation of the Income Tax Rules, 2025, effective from April 1st. This will result in significant changes to the regulations. Therefore, if you are planning to apply for a new PAN card, the window of March 29, 30, and 31 offers you the opportunity to complete this task without any hassle.
New Rules to Take Effect from April 1st
According to the new rules issued by the Income Tax Department, the entire system for applying for a PAN card is set to change starting April 1, 2026. The Income Tax Department aims to further strengthen the verification process.
Until now, applying for a PAN card was a relatively simple process; however, following the new implementation, additional conditions are being introduced. You may continue to apply using the old method until March 31, 2026; thereafter, you will be required to adhere to the new rules and regulations.
PAN Cards Cannot Be Issued Solely Based on Aadhaar Anymore
Following these major changes, a PAN card can no longer be issued based solely on an Aadhaar card. Previously, the Aadhaar card was accepted as sufficient proof of date of birth, identity, and address; however, this will no longer be the case. According to the new rules, applicants will be required to submit a separate, additional document specifically to verify their date of birth. Acceptable documents for this purpose include a birth certificate, a Voter ID card, and a Class 10th marksheet, among other relevant papers.
New Forms Based on Category
The Income Tax Department has discontinued the use of the old application forms. In their place, new forms have been introduced, categorised according to the applicant’s specific status or category. Consequently, a single, universal application form will no longer be applicable for all applicants. Meanwhile, Form 93 will now be used for Indian citizens.
Similarly, Form Number 94 has been designated for Indian companies and entities. Any foreign national applying for a PAN card will be required to fill out Form 95. Form Number 96 will apply to foreign entities. This change has been implemented with the objective of segregating data by category, which will streamline tax-related operations in the future.
