PAN Rules for NRIs 2026: Form 93 & PAN 2.0 Explained

August 1, 2026 CA ALOK KUMAR Form 93

Form 93 Income-tax Rules 2026 NRI PAN Update NRI Taxation PAN 2.0 PAN Correction PAN CR-01 PAN Rules for NRIs Residential Status

Updated on: 1 August 2026

PAN Rules for NRIs 2026 – Messages circulating on social media claim that every Indian citizen who becomes a Non-Resident Indian must mandatorily update the residential status attached to PAN and file Form 93 from 1 April 2026.

The message is partly correct but materially misleading.

New PAN application forms have indeed been introduced under the Income-tax Rules, 2026, with effect from 1 April 2026. However, Form 93 is a form for the allotment of a new PAN to an individual who is an Indian citizen. It is not a compulsory PAN-conversion or correction form to be filed by every existing PAN holder who becomes an NRI.

Existing PAN numbers continue to remain valid. An NRI who already holds a PAN must not apply for another PAN merely because his or her residential status has changed.

Key Takeaways

Form 93 is for a fresh PAN application by an individual who is an Indian citizen.
It applies to Indian citizens irrespective of whether they are Resident, NRI or RNOR.
Existing PAN holders are not required to reapply through Form 93.
An individual requiring correction of PAN particulars should use PAN CR-01.
Residential status and passport details can be updated through the income-tax e-filing profile.
PAN 2.0 does not cancel or invalidate an existing PAN.
The Aadhaar-based Instant e-PAN facility has not been generally discontinued.
Tax residency is determined separately for every tax year under the Income-tax Act and not merely from the status recorded in the PAN database.

What Changed from 1 April 2026?

The Central Board of Direct Taxes notified the Income-tax Rules, 2026 through Notification No. G.S.R. 198(E), dated 20 March 2026. The Rules came into force on 1 April 2026 along with the Income-tax Act, 2025.

Rule 158 of the Income-tax Rules, 2026 prescribes the new forms for PAN allotment. The earlier Form 49A and Form 49AA structure has been replaced for fresh PAN applications made on or after 1 April 2026.

The new application forms are:

Applicant category	Applicable form
Individual who is a citizen of India, including NRI or RNOR	Form 93
HUF, company or other entity formed or registered in India	Form 94
Individual who is not a citizen of India	Form 95
Company or other entity formed outside India	Form 96
Correction or change in PAN data of an individual	PAN CR-01
Correction or change in PAN data of a non-individual	PAN CR-02

The official Income Tax Department PAN page confirms that Form 93 applies to an individual Indian citizen, including an NRI or RNOR, while Form 95 applies to a person who is not an Indian citizen. It separately prescribes PAN CR-01 for corrections by individuals. (Etds)

Important distinction: citizenship versus residential status

The selection of Form 93 or Form 95 is principally based on citizenship, not income-tax residential status.

Accordingly:

an Indian citizen residing in India will use Form 93 for a fresh PAN;
an Indian citizen who is an NRI will also use Form 93 for a fresh PAN;
an Indian citizen who is RNOR will use Form 93;
a foreign citizen, including an OCI cardholder who is no longer an Indian citizen, will ordinarily use Form 95.

Therefore, the claim that “Form 93 is a special NRI PAN form” is incorrect. Form 93 is the new PAN allotment form for all individual Indian citizens.

Is Form 93 Mandatory for Every Existing NRI?

No.

Form 93 is titled “Application for Allotment of Permanent Account Number” and applies to an individual who is a citizen of India. It is intended for a person who does not already possess a PAN and requires a fresh allotment.

The Income Tax Department has expressly clarified that:

Existing PAN and TAN numbers remain valid, and the new forms apply only to fresh applications filed on or after 1 April 2026.

Pending PAN applications as on 31 March 2026 also continue to remain valid, and applicants are not required to submit fresh applications under the new forms. (Income Tax Department)

Further, section 262(8) of the Income-tax Act, 2025 provides that a person who has already been allotted a PAN cannot apply for, obtain or possess another PAN. (Etds)

Correct position for an existing NRI PAN holder

An existing PAN holder who becomes an NRI should:

continue using the same PAN;
not submit Form 93 for a second PAN;
update the income-tax e-filing profile where necessary;
update the address, passport and contact particulars;
inform banks, brokers, mutual funds and other financial institutions about the change in residential status;
submit PAN CR-01 only where a correction or change in PAN particulars is required; and
disclose the correct residential status in the applicable income-tax return.

Professional assistance may be obtained for NRI taxation and FEMA compliance, particularly where the individual has Indian investments, rental income, capital gains, bank interest or remittance requirements.

Form 93 Requirements for an Indian Citizen Applying for a Fresh PAN

Form 93 contains specific fields relating to:

residential status;
Indian and foreign address;
Aadhaar number;
passport number;
Taxpayer Identification Number in the country of residence, if any;
source of income;
contact details; and
communication address.

The applicant must select the appropriate residential status as:

Resident;
Non-Resident; or
Resident but Not Ordinarily Resident.

For an applicant who is Non-Resident or RNOR, the passport number is mandatory in Form 93. The form also seeks the foreign Taxpayer Identification Number, where available.

Documents required

Rule 158 requires prescribed documents supporting:

proof of identity;
proof of address; and
proof of date of birth.

For Indian citizens, accepted documents include an Indian passport, driving licence, voter identity card and other prescribed documents.

An Aadhaar card is recognised as proof of identity and proof of address for a regular Form 93 application, but it is not independently treated as proof of complete date of birth in the document table. An Indian passport may be used as proof of identity, address and date of birth.

For an Indian citizen residing outside India, the Rules also recognise specified foreign bank statements or NRE bank account statements as address evidence, subject to the prescribed conditions.

What Should an Existing NRI Update?

Although an existing NRI is not required to file Form 93, the following records should be reviewed and updated.

1. Income-tax e-filing profile

The Income Tax Department’s “My Profile” facility permits a taxpayer to modify basic profile details such as:

residential status;
passport number;
mobile number;
email address; and
address.

The Department’s FAQ states that updating the e-filing profile is not, by itself, mandatory, but recommends keeping it updated for correct pre-filling and timely receipt of communications. (Income Tax Department)

An NRI may generally follow these steps:

Log in to the income-tax e-filing portal.
Go to My Profile.
Review the personal and contact details.
Update residential status, passport number and foreign address, where applicable.
Verify the registered email address and mobile number.
Save the changes and retain the acknowledgement.

2. Address recorded against PAN

Section 262(4) of the Income-tax Act, 2025 requires a person to intimate the Assessing Officer of a change in the address or in the name and nature of the business on the basis of which PAN was allotted. (Etds)

Where the PAN database contains an outdated Indian or foreign address, the individual should submit the prescribed correction or update request.

3. PAN particulars through Form PAN CR-01

PAN CR-01 is the prescribed form for changes or corrections in the PAN data of an individual. It should be used where particulars such as name, date of birth, address, parents’ details or other PAN information require correction.

It must not be confused with Form 93, which is for fresh PAN allotment. The Income Tax Department separately classifies PAN CR-01 as the individual correction form. (Etds)

4. Income-tax return

Residential status must be correctly selected in the return of income.

A taxpayer may be Resident in one tax year and Non-Resident or RNOR in another. Residential status is determined separately for every tax year based on the applicable statutory conditions, including the period of stay in India.

For tax years beginning on or after 1 April 2026, residential status is governed by section 6 of the Income-tax Act, 2025. Earlier years continue to be governed by section 6 of the Income-tax Act, 1961. (Income Tax Department)

NRIs should therefore obtain proper advice before completing their income-tax return filing, particularly where they have property, investments, capital gains, foreign income or multiple-country tax residency.

Has the Aadhaar-Only PAN Route Been Discontinued?

The viral message claims that the Aadhaar-only PAN application route has been completely discontinued. This is not correct as a general statement.

Rule 158(3) continues to allow a person who has not been allotted a PAN but possesses an Aadhaar number to apply for PAN by intimating the Aadhaar number.

The Income Tax Department also continues to provide the Instant e-PAN facility for eligible individuals who:

do not already possess a PAN;
hold a valid Aadhaar;
have a mobile number linked with Aadhaar;
are not minors; and
are not covered as representative assessees for that facility.

The official FAQ states that only Aadhaar with updated KYC particulars and an Aadhaar-linked mobile number is required for the Instant e-PAN process. (Income Tax Department)

Therefore:

Aadhaar-based Instant e-PAN continues for eligible applicants;
Aadhaar is not treated as proof of complete date of birth in the regular Form 93 document table;
foreign citizens cannot use the Aadhaar e-KYC route for PAN; and
a person who already has a PAN cannot use Instant e-PAN to obtain another PAN.

Further guidance is available on Instant e-PAN and Aadhaar-based PAN services.

Is Form 93 Part of PAN 2.0?

Not exactly.

The introduction of Forms 93 to 96 under the Income-tax Rules, 2026 and the PAN 2.0 project are related to PAN administration, but they are not the same legal development.

PAN 2.0 is an administrative and technological modernisation project

PAN 2.0 aims to:

integrate PAN and TAN services into a unified portal;
provide paperless processing;
enable online allotment, correction and verification;
improve data security;
issue e-PAN electronically; and
provide enhanced QR-based verification.

The Government has expressly clarified that existing PAN holders are not required to apply for a new PAN under PAN 2.0. Existing valid PAN cards will continue to remain operational unless the holder requests a correction or update. (Press Information Bureau)

Form 93 is a statutory application form

Form 93 is the fresh PAN allotment form prescribed under Rule 158 for an individual who is an Indian citizen.

Therefore, the statement that “PAN 2.0 requires every NRI to file Form 93” incorrectly combines two separate developments.

Does PAN Residential Status Decide the Applicable TDS Rate?

No. PAN is primarily a taxpayer identification number.

The tax treatment of a payment depends upon:

the recipient’s residential status under the Income-tax Act;
the nature of the payment;
the applicable TDS provision;
the rates prescribed under the relevant Finance Act;
availability of a lower or nil deduction certificate; and
relief available under an applicable Double Taxation Avoidance Agreement.

Merely changing a status field in the PAN or e-filing profile does not legally create or determine NRI status. Residential status must be calculated independently under section 6 for the relevant tax year.

However, failure to update bank and KYC records can cause practical difficulties, including:

deduction under an incorrect TDS provision;
incorrect reporting in Form 26AS or AIS;
mismatch between the ITR and bank records;
delay in remittance or repatriation;
additional KYC requests; and
income-tax notices arising from inconsistent information.

Such matters may require TDS compliance and notice assistance or an appropriate response to an income-tax demand notice.

Banking and FEMA Compliance After Becoming an NRI

Updating the income-tax profile or PAN records does not automatically update the customer’s status with the bank.

The Reserve Bank of India has clarified that when a resident Indian becomes a person resident outside India, the existing resident account should be redesignated as an NRO account. (Reserve Bank of India)

An individual becoming non-resident should separately review:

resident savings and current accounts;
fixed deposits;
NRO, NRE and FCNR accounts;
demat and trading accounts;
mutual fund KYC;
insurance records;
FATCA and CRS declarations;
rental receipts;
property transactions; and
repatriation of funds from India.

A PAN profile update does not by itself:

convert a resident account into an NRO account;
open an NRE account;
complete FATCA or CRS compliance;
update mutual fund or demat KYC;
establish eligibility for repatriation; or
replace a CA certificate required for foreign remittance.

Where funds are being transferred abroad or from an NRO account to an NRE account, professional support may be required for a CA certificate for foreign remittance or the applicable Form 145 and Form 146 certification process.

Viral Claims Versus the Correct Legal Position

Viral claim	Correct position
Every existing NRI must file Form 93	Incorrect. Form 93 is for fresh PAN allotment.
Form 93 is exclusively for NRIs	Incorrect. It applies to every individual who is an Indian citizen, including Resident, NRI and RNOR applicants.
Existing PAN becomes invalid from 1 April 2026	Incorrect. Existing PAN numbers continue to remain valid.
An NRI must obtain a new PAN	Incorrect. A person already holding PAN cannot apply for another PAN.
Form 49A has been replaced	Correct for fresh PAN applications made under the Income-tax Rules, 2026.
Passport details are mandatory for an NRI applying through Form 93	Correct. Passport number is mandatory for NRI and RNOR applicants.
Aadhaar-based PAN has been discontinued	Incorrect as a general statement. Instant e-PAN continues for eligible individuals.
PAN residential status alone determines TDS rate	Incorrect. Residential status and TDS treatment are governed by the Income-tax Act and applicable treaty provisions.
PAN number changes after becoming an NRI	Incorrect. The same PAN continues.
Banks and financial institutions should be informed	Correct. Separate banking, FEMA and KYC compliance may be required.

Practical Checklist for an Existing PAN Holder Who Becomes an NRI

Step 1: Determine residential status correctly

Calculate the period of stay in India and apply section 6 for the relevant tax year. Do not assume that citizenship, visa status, FEMA status and income-tax residential status are identical.

Step 2: Review the income-tax e-filing profile

Update residential status, passport number, foreign address, email and contact details wherever necessary.

Step 3: Correct PAN particulars, where required

Use PAN CR-01 if the name, date of birth, address or other PAN data requires correction. Do not apply for a second PAN through Form 93.

Step 4: Inform the bank

Request redesignation of the resident account to an NRO account and examine whether NRE or FCNR facilities are required.

Step 5: Update investment KYC

Inform the depository participant, broker, mutual fund, portfolio manager, insurer and other financial institutions about the change in status.

Step 6: Review TDS treatment

Ensure that banks, tenants, property purchasers and other deductors are applying the correct provisions applicable to a non-resident.

Step 7: Verify PAN status

Check whether the PAN is active and operative. Where an NRI’s PAN has become inoperative because of an incorrect Aadhaar-linking classification, the matter may need to be taken up with the jurisdictional Assessing Officer.

Step 8: File the correct ITR

Select the correct residential status and report Indian income, capital gains, rental income, interest and other taxable receipts in the appropriate ITR form.

Step 9: Review remittance compliance

Before transferring money abroad, verify the applicability of tax payment, documentation, prescribed forms and CA certification.

Frequently Asked Questions

1. Is Form 93 compulsory for every existing NRI from 1 April 2026?

No. Form 93 is required only where an individual Indian citizen is applying for a PAN for the first time.

2. Which PAN form should an Indian citizen living abroad use?

An Indian citizen who does not already have a PAN should use Form 93, irrespective of whether the person is Resident, NRI or RNOR.

3. Which form should an OCI cardholder use?

An OCI cardholder who is not an Indian citizen should ordinarily use Form 95 for a fresh individual PAN application.

4. Does the PAN number change when a person becomes an NRI?

No. Residential status does not change the PAN number.

5. Which form is used for correction of an existing individual PAN?

PAN CR-01 is prescribed for changes or corrections in the PAN data of an individual.

6. Is a passport mandatory for an NRI filing Form 93?

The passport number is mandatory in Form 93 for an applicant who is Non-Resident or RNOR.

7. Has Instant e-PAN through Aadhaar been discontinued?

No. The Income Tax Department continues to provide Instant e-PAN to eligible individuals who do not already possess PAN and have a valid Aadhaar linked with a mobile number.

8. Is updating the e-filing profile compulsory?

The Department describes profile updating as recommended rather than mandatory. However, a change of address must be appropriately intimated, and accurate profile particulars help prevent pre-filling and communication issues.

9. Does the status recorded in PAN conclusively determine tax residency?

No. Tax residency must be determined separately for every tax year under section 6 of the applicable Income-tax Act.

10. Does updating PAN automatically convert a resident bank account into an NRO account?

No. The customer must separately approach the bank for redesignation of the account and completion of FEMA and KYC formalities.

Conclusion

The PAN framework changed from 1 April 2026 with the introduction of Forms 93, 94, 95 and 96 under the Income-tax Rules, 2026.

However, there is no general requirement for every existing NRI to file Form 93 or obtain a fresh PAN.

Form 93 is meant for the fresh allotment of PAN to an individual who is an Indian citizen, including an NRI or RNOR who does not already hold PAN. An existing PAN holder must continue using the same PAN and should not apply for another one.

An NRI should instead ensure consistency across:

the income-tax e-filing profile;
PAN particulars;
the income-tax return;
bank and investment KYC;
TDS records;
FEMA status; and
foreign-remittance documentation.

For case-specific advice, particularly involving Indian income, property transactions, NRO-to-NRE transfers, capital gains or foreign remittances, an appointment may be scheduled with an NRI tax consultant in Dwarka, Delhi or through the online consultation page.

Disclaimer: This article is intended for general informational purposes. Residential status and NRI compliance depend on the facts of each case, including citizenship, physical presence in India, nature of income, foreign tax residency and FEMA requirements. Professional advice should be obtained before taking any compliance or remittance decision.