In a major update to the draft Income-tax Rules 2026, the government now requires children born on or after October 1, 2023, to provide a birth certificate as proof of date of birth when applying for a Permanent Account Number (PAN).
The draft Income-tax Rules 2026 explain that for individuals born on or after October 1, 2023, a copy of the birth certificate issued by the municipal authority or any office authorized to issue birth and death certificates is mandatory. This includes certificates from the Registrar of Births 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).
These new guidelines apply to all PAN applications under Forms 93, 94, 95, and 96, depending on the applicant type.
For foreign citizens, the draft rules specify that applicants must choose the appropriate category. Furthermore, Non-Resident Indians (NRI) or Resident Not Ordinarily Resident (RNOR) must provide a passport number.
Rule 158 in the draft Income-tax Rules 2026 outlines the process for applying for a PAN. An application for allotment of a PAN must be made using Forms 93, 94, 95, or 96, as applicable. Applicants can also apply using a common application form published in the Official Gazette.
Individuals who do not have a PAN but possess an Aadhaar number can apply by providing their Aadhaar number, which will be authenticated by the Director General of Income-tax (Systems). Applications should be submitted to the Assessing Officer responsible for PAN allotment or the officer with jurisdiction over the applicant.
The draft regulations aim to strengthen the paperwork requirements for PAN issuance. They ensure proper identification and age verification for all new applicants.
To avoid delays in the PAN application process, parents of children born after October 1, 2023, are urged to obtain the birth certificate as quickly as possible.
The income tax department has asked stakeholders for input and suggestions on the draft tax rules and forms under the new Income Tax Act, 2025, which will take effect on April 1.