Form 95 or Form 96: If you're a foreign national or a company incorporated outside India trying to get a PAN card, the rules just changed. From April 1, 2026, the old Form 49AA no longer exists. Two new forms — Form 95 and Form 96 — have taken its place under the Income-tax Act, 2025. Picking the wrong one won't just delay your application; it'll likely get rejected outright. Here's exactly how to figure out which one applies to you, what documents to gather, and how to avoid the mistakes that slow most applicants down.
The Income Tax Department didn't just rename a form. They split one into two because the old Form 49AA was trying to serve two very different applicant types: individual human beings who aren't Indian citizens, and foreign entities like overseas companies or trusts.
What usually causes confusion is that "non-resident" and "non-citizen" are not the same thing. An NRI (Non-Resident Indian) is still an Indian citizen — they typically don't need these forms. Form 95 and Form 96 are for people and organisations that are foreign by nature: not holding Indian citizenship, or not incorporated under Indian law.
The new forms are also more structured. Each one now includes a residential status classification field, which wasn't prominent earlier. You can list your communication address as your residence, your office, or even the address of your representative assessee in India — a flexibility that frequently caused confusion in the old form.
Form 95 is for individuals who are not citizens of India. If you're a foreign national — say, an American executive working in India, or a British citizen investing in Indian real estate — this is your form. It covers natural persons only.
Form 96 is for entities. If an organisation was incorporated outside India — a Singapore-based private limited company, a US LLC, a Cayman Islands fund, an unincorporated partnership formed abroad — it files Form 96.
The real issue is when someone blurs these lines. A partnership firm that's unincorporated but formed abroad? That's Form 96, not Form 95. A foreign HUF-equivalent structure? Again, Form 96 territory. When in doubt: if it's a person, use 95. If it's an entity, use 96.
Scenario 1 — Individual applicant: Marcus is a German national who's been hired as a senior consultant by a Mumbai firm. He needs a PAN to open a bank account and file taxes. Marcus is a non-citizen individual. He fills Form 95, submits his German passport as proof of identity, a utility bill from his Mumbai apartment as address proof, and his passport's date of birth page for DOB proof. Done.
Scenario 2 — Foreign entity: A Dutch trading company wants to invest in an Indian startup. Before completing the transaction, they need a PAN. The company was incorporated in the Netherlands and has no Indian presence yet. Since it's a foreign-incorporated entity, it uses Form 96 — with incorporation certificate as identity proof, registered office address as address proof, and incorporation date as the date of incorporation document.
The I-T Department has kept the document requirements clear. Both forms require the same three categories:
Proof of identity — passport, national ID card, or equivalent government-issued document. For entities: certificate of incorporation or registration.
Proof of address — a utility bill, bank statement, or official correspondence showing your current address. For entities: the registered address document.
Proof of date of birth / date of incorporation — for individuals, a passport or birth certificate. For entities, the incorporation certificate usually covers this.
One important note: all foreign documents submitted must generally be accompanied by an apostille or attestation. Don't submit raw photocopies of foreign documents without appropriate authentication — this is one of the top reasons applications get stuck.
Using Form 49AA after April 1, 2026. It no longer exists in the new system. Any application on the old form will be rejected.
NRIs confusing themselves for non-citizens. If you hold an Indian passport, you are an Indian citizen regardless of where you live. NRIs generally don't need Form 95 or 96 — they use Form 49A.
Foreign companies filing Form 95 instead of Form 96. A company is never an individual. Form 95 is strictly for natural persons.
Leaving the residential status classification blank. This is a new mandatory field. Skipping it will halt processing.
Submitting foreign documents without proper authentication. An apostille or notarisation is typically required. Check the specific requirement based on the country of origin.
Choosing the wrong communication address. The form now allows three options — residence, office, or representative assessee's address. Pick whichever is most stable and reachable, but don't leave it on default without thinking.
Forgetting the date of incorporation for entity applications. This is required for Form 96 just like a date of birth is required for Form 95.
Submitting without a local representative assessee when required. Non-residents often need to designate a representative in India for correspondence. Omitting this detail delays processing significantly.
Treating both new forms as interchangeable. They're not. The system is built to reject mismatched submissions.
Neither, in most cases. NRIs hold Indian citizenship, so they fall under Form 49A, not the new foreign applicant forms. Form 95 and Form 96 are specifically for non-citizens and foreign-incorporated entities. If you're unsure of your status, check whether your passport is Indian — that's the simplest test.
No. The determining factor is where the entity was incorporated, not where it currently operates. A Dutch company with a Mumbai branch is still a foreign-incorporated entity and must use Form 96. The branch office address can, however, be used as the communication address in the application.
Applications on Form 49AA filed after the effective date will not be processed under the new system. The form is simply no longer valid. You'll need to reapply using the appropriate new form — Form 95 or Form 96.
Not always, but it's required when the applicant has no fixed address in India or when the I-T Department needs a point of contact for correspondence. If you have a stable Indian address, you may not need one. When in doubt, including one is safer — it adds a layer of communication reliability.
Yes. Both Form 95 and Form 96 can be accessed through the official NSDL (now Protean) and UTIITSL portals, which handle PAN applications. The I-T Department's e-filing portal also links to these. Avoid third-party sites that may still show the old Form 49AA.
Figure out which category you fall into — person or entity — and the rest follows logically. If you're applying for PAN as a foreign national or foreign company after April 1, 2026, Form 49AA is history. Use the right form, authenticate your documents properly, and you'll avoid the delay trap most first-time applicants fall into.
Old form 49AA has been replaced with new forms 95 and 96. ✅Form 95 - PAN allotment application form filed by individual not being citizen of India. ✅Form 96 - PAN allotment application form filed by entities incorporated outside India. Link to access detailed brochure on… pic.twitter.com/V1rreuuANB — Income Tax India (@IncomeTaxIndia) April 13, 2026
Old form 49AA has been replaced with new forms 95 and 96. ✅Form 95 - PAN allotment application form filed by individual not being citizen of India. ✅Form 96 - PAN allotment application form filed by entities incorporated outside India. Link to access detailed brochure on… pic.twitter.com/V1rreuuANB
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