Rule 158 of Income explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 158 of the Income-tax Rules, 2026 prescribes four PAN application forms under section 262 — Form No. 93 for an individual who is a citizen of India, Form No. 94 for Indian entities and Government applicants, Form No. 95 for individuals who are not citizens of India, and Form No. 96 for entities registered outside India — together with a documentary Table, an Aadhaar-only route and a Rs 1,000 late-intimation fee.
Four forms where there were two
| Applicant | 2026 Form | 1962 equivalent |
|---|---|---|
| Individual who is a citizen of India | Form No. 93 | Form 49A |
| HUF; company, LLP, firm, trust, AOP, BOI, local authority or artificial juridical person formed or registered in India; a person on behalf of the Central or State Government or a Union Territory Administration | Form No. 94 | |
| Individual not being a citizen of India | Form No. 95 | Form 49AA |
| LLP, company, firm, AOP (trust), AOP other than trust, BOI, local authority or any other entity registered outside India | Form No. 96 |
The old split was citizen versus non-citizen. The new split is individual versus entity, crossed with Indian versus foreign — a cleaner grid, and one that puts a foreign company and a foreign trust in the same form for the first time.
The alternative routes — sub-rules (2) to (4)
- Common application form. An applicant may also apply through a common application form notified by the Central Government.
- Aadhaar intimation. Any person who has not been allotted a PAN but possesses an Aadhaar number may apply under section 262(1), (2) or (11) by intimating his Aadhaar number to the authorities in sub-rule (5). The Director General of Income-tax (Systems) then authenticates the Aadhaar number for that purpose.
Sub-rule (3) is not about quoting Aadhaar inside Form No. 93. It is a separate way of applying — the person intimates the Aadhaar number, and the Director General authenticates it. For an individual who already holds Aadhaar, this is the shortest path to a PAN and it bypasses the sub-rule (8) documentary Table entirely.
Where the application goes — sub-rules (5) and (6)
- (i) where the allotment function under section 262 has been assigned by the Chief Commissioner or Commissioner to a particular Assessing Officer — to that Assessing Officer;
- (ii) in any other case — to the Assessing Officer having jurisdiction to assess the applicant.
Sub-rule (6) widens "Assessing Officer" to include an income-tax authority assigned the duty of allotting PAN by the Director General of Income-tax (Systems).
The timing Table — sub-rule (7)
| Sl. No. | Person | Time within which to apply |
|---|---|---|
| 1 | A person whose total income, or the total income of any other person in respect of which he is assessable, during any tax year exceeds the maximum amount not chargeable to income-tax, and who has not been allotted a PAN | On or before 31 May of the tax year immediately succeeding the tax year for which the income is assessable |
| 2 | A person not falling under Sl. No. 1 but carrying on any business or profession whose total sales, turnover or gross receipts are or are likely to exceed Rs 5,00,000 in any tax year | Per the Table |
| 6 | The karta, chief executive officer, principal officer or office bearer of the person referred to in Sl. No. 5, or any person competent to act on its behalf, who has not been allotted a PAN | On or before 31 May immediately following the tax year in which the person referred to in Sl. No. 5 enters into the financial transaction specified there |
| 7 | A person who intends to enter into the transaction prescribed under section 262(1)(f) and section 262(9)(a) | At least seven days before the date on which he intends to enter into the transaction |
Rows 2 to 5 of the sub-rule (7) Table are partly mangled in the published text layer — the turnover figure for Sl. No. 2 is legible at Rs 5,00,000, but its time column and the whole of Sl. Nos. 3, 4 and 5 are not. Read the sub-rule (7) Table in the book before advising on those rows. Nothing has been supplied here from memory.
Seven days before the transaction — not on the day, and not afterwards. A buyer who discovers at the registration counter that a PAN is required is already too late under the rule. Where a client is planning a transaction that requires a PAN under section 262(1)(f) or 262(9)(a), the application belongs in the transaction timeline, a week ahead.
Documents for an Indian citizen individual — sub-rule (8)(a)
Form No. 93 is accompanied by documents from a Table with three columns — proof of identity, proof of address, and date of birth. The document must bear the name, date, month and year of birth to serve as date-of-birth proof.
Copies accepted
| Document | Identity | Address | Date of birth |
|---|---|---|---|
| AADHAAR card | Yes | Yes | No |
| Indian Passport | Yes | Yes | Yes |
| Driving Licence | Yes | Yes | Yes |
| Elector's Photo Identity Card | Yes | Yes | Yes |
| Ration card with photograph | Yes | No | No |
| Transgender Identity Card or certificate under the Transgender Persons (Protection of Rights) Act, 2019, with photograph | Yes | Yes | Yes |
| Photo identity card issued by the Central or a State Government or a Public Sector Undertaking | Yes | No | Yes |
| Pensioner Card issued by Government, with photograph | Yes | No | No |
| Central Government Health Scheme Card or Ex-servicemen Contributory Health Scheme photo card | Yes | No | Yes |
| Indian Passport of spouse bearing the name of the person | No | Yes | No |
| Post office passbook with the applicant's address | No | Yes | No |
| Domicile certificate issued by the Government | No | Yes | Yes |
| Allotment letter of accommodation issued by the Central or State Government, not more than three years old | No | Yes | No |
| Property registration document | No | Yes | No |
| Latest property tax assessment order | No | Yes | No |
| Electricity bill, not more than three months old | No | Yes | No |
| Landline telephone or broadband connection bill, not more than three months old | No | Yes | No |
| Water bill, not more than three months old | No | Yes | No |
| Consumer gas connection card or book or piped gas bill, not more than three months old | No | Yes | No |
| Bank account statement (see Note 2), not more than three months old | No | Yes | No |
| Depository account statement, not more than three months old | No | Yes | No |
| Credit card statement, not more than three months old | No | Yes | No |
| For individuals born on and after 1 October 2023, birth certificate issued by the municipal authority, an office authorised by the Registrar of Birth and Deaths, or the Indian Consulate | No | No | Yes |
| Birth certificate issued by the municipal authority, an authorised office of the Registrar of Birth and Deaths, or the Indian Consulate | No | No | Yes |
| Pension payment order | No | No | Yes |
| Marriage certificate issued by the Registrar of Marriages | No | No | Yes |
| Matriculation certificate or mark sheet of a recognised board | No | No | Yes |
Originals accepted
| Document | Identity | Address | Date of birth |
|---|---|---|---|
| Certificate of identity signed by a Member of Parliament, Member of Legislative Assembly, Municipal Councillor or a Gazetted Officer | Yes | No | No |
| Bank certificate on branch letterhead, with the name, stamp and copy of the employee ID of the issuing officer, containing a duly attested photograph and the applicant's bank account number | Yes | No | No |
| Certificate of address signed by a Member of Parliament, Member of Legislative Assembly, Municipal Councillor or a Gazetted Officer | No | Yes | No |
| Employer certificate | No | Yes | No |
| Affidavit sworn before a Magistrate stating the date of birth | No | No | Yes |
The three Notes
- Note 1 — for a minor, in addition to the minor's Aadhaar, any of the listed documents of a parent or guardian is deemed proof of identity.
- Note 2 — for an Indian citizen residing outside India, a copy of the bank account statement in the country of residence, or of a non-resident external bank account statement, is proof of address.
- Note 3 — for a minor, any of the listed documents of a parent or guardian is deemed proof of address.
Documents for other applicants — sub-rule (8)(b)
| Applicant | Form | Documents |
|---|---|---|
| Hindu undivided family | 94 | Original affidavit by the karta, authenticated by a Notary Public, Oath Commissioner or Judicial Magistrate, stating the name, father's name, Aadhaar or PAN and address of all the coparceners on the date of application; and a copy of any individual document from Sl. No. 1 in respect of the karta |
| Company registered in India | 94 | Certificate of Registration from the Registrar of Companies, or the corporate identity number allotted under section 7 of the Companies Act, 2013 |
| LLP formed or registered in India | 94 | Certificate of Registration from the Registrar of Limited Liability Partnerships, or the LLP identification number under the Limited Liability Partnership Act, 2008 |
| Firm other than an LLP, formed or registered in India | 94 | Certificate of Registration from the Registrar of Firms, or a copy of the partnership deed |
| Trust formed or registered in India | 94 | Copy of the trust deed, or Certificate of Registration Number from the Charity Commissioner |
| AOP other than a trust, or BOI, formed or registered in India | 94 | Copy of the agreement; or Certificate of Registration Number from the Charity Commissioner, Registrar of Co-operative Society or other competent authority; or any document originating from a Central or State Government Department establishing identity and address |
| Local authority or artificial juridical person formed or registered in India | 94 | Any document originating from a Central or State Government Department establishing identity and address |
| Any person on behalf of the Central Government, a State Government or a Union Territory Administration | 94 | Certificate in original from the Head of the Department, Pay and Accounts Officer, Zonal Accounts Officer, District Treasury Officer, or Cheque Drawing and Disbursing Officer |
| Individual not being a citizen of India | 95 | Passport; PIO card; OCI card; or another national or citizenship identification number or taxpayer identification number, duly attested by "Apostille" (for Hague Apostille Convention 1961 signatories) or by an Indian embassy, High Commission or Consulate, or by authorised officials of overseas branches of Scheduled Banks registered in India. Address may also be proved by a bank statement in the country of residence, an NRE bank statement in India, a certificate of residence or residential permit from the State Police Authority, a Foreigner's Registration Office registration certificate showing an Indian address, or a visa copy with an appointment letter or contract from an Indian company plus an original certificate of Indian address from the employer |
| LLP, company, firm, AOP (trust), AOP other than trust, BOI, local authority or any other entity registered outside India | 96 | Certificate of Registration issued in the country where the applicant is located, Apostille-attested or attested by an Indian embassy, High Commission or Consulate or by authorised officials of overseas branches of Scheduled Banks registered in India; or a copy of the registration certificate issued in India, or of the approval granted to set up an office in India by Indian authorities |
The HUF row is conjunctive — the karta's affidavit listing every coparcener, and an individual identity, address and date-of-birth document for the karta. An affidavit alone is an incomplete application, and the coparcener list must be as at the date of application, not as at the last return.
Aadhaar intimation and the Rs 1,000 fee — sub-rules (9) and (10)
Every person allotted a PAN who is required under section 262(6)(a) to intimate his Aadhaar number must do so to the Director General of Income-tax (Systems) or a person authorised by him.
Every such person who failed to do so by 30 June 2023 shall, at the time of subsequent intimation, be liable to pay a fee of Rs 1,000.
The fee is carried forward into the 2026 Rules unchanged, and it attaches to the act of late intimation rather than accruing over time — one Rs 1,000 fee, payable whenever the intimation is finally made.
Systems specifications — sub-rules (11) to (14)
The Director General of Income-tax (Systems) specifies:
- classes of persons, forms, guidelines, standards, formats and procedure for safe and secure transmission of the common application form under sub-rule (2);
- forms, formats and procedure for a correction application under section 262(4);
- formats, guidelines, standards and procedure for verification of documents filed under sub-rule (8), intimation of Aadhaar under sub-rule (9) and issue of PAN, and is responsible for security, archival and retrieval policies; and
- formats, guidelines, standards and procedure for intimation and authentication of Aadhaar under sub-rules (3) and (4), and for obtaining demographic information from the Unique Identification Authority of India.
Compliance checklist
- Pick the form from the individual/entity and Indian/foreign grid — 93, 94, 95 or 96.
- For an individual with Aadhaar, consider the sub-rule (3) intimation route instead of the documentary application.
- Where a transaction under section 262(1)(f) or 262(9)(a) is planned, apply at least seven days ahead.
- Diarise 31 May for the income-based and Sl. No. 6 office-bearer deadlines.
- Check the three-month currency of utility, bank, depository and credit card statements used as address proof.
- For an HUF, obtain both the karta's affidavit listing all coparceners and the karta's own documents.
- For foreign applicants, arrange Apostille or embassy attestation early — it is the long pole in the timeline.
- Settle the Rs 1,000 fee where Aadhaar intimation was missed by 30 June 2023.
- Read sub-rule (7) Sl. Nos. 2 to 5 in the book before advising on those categories.
- Retire Form 49A, Form 49AA and rule 114.
Common mistakes
- Applying on the day of a PAN-mandatory transaction. Sl. No. 7 requires seven days.
- Using Form No. 94 for a foreign company. Foreign entities use Form No. 96.
- Filing an HUF application on the karta's affidavit alone.
- Submitting a utility bill older than three months.
- Treating Aadhaar as date-of-birth proof. The Table says No in that column.
- Overlooking the Apostille requirement for foreign documents.