As per the provisions of the IT Act, 2025 and the IT Rules, 2026, New PAN/TAN application forms will be effective from 01 April 2026.

PAN/TAN applicants will now have to apply only in new PAN/TAN application forms from 01 April 2026. The existing PAN/TAN forms (Form 49A, Form 49AA, 49B and Change Request) will NOT be accepted after 31 March 2026.

As per rules, With effect from April 1, for Aadhaar-based PAN applications (Aadhaar e-KYC, physical and scanned based modes), applicants will be required to provide one additional valid proof of Date of Birth, apart from Aadhaar, as prescribed. 

Documents accepted as Proof of date of birth

– Elector’s photo identity card

– Passport

– Driving License

– Central Government Health Scheme Card or Ex-servicemen Contributory Heath Scheme photo card

– Photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking

– Birth certificate issued by the Municipal Authority or any office authorised to issue Birth and Death Certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of subsection (1) of section 2 of the Citizenship Act, 1955 (57 of 1955)

– Pension Payment Order

– Matriculation certificate or mark sheet of recognized board

– Affidavit sworn before a magistrate stating the date of birth

– Domicile certificate issued by the Government

PAN applicants are advised to keep all the required documents ready before applying. 

Also, Address Update facility through Aadhaar based e-KYC is available free of cost on Protean Portal. 

As per provisions of Section 272B of the Income Tax Act., 1961, a penalty of Rs 10,000 can be levied on possession of more than one PAN.