CBDT Notifies New Forms and Procedure for PAN Corrections; Effective from April 1, 2026

The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has issued a fresh order prescribing revised forms and procedures for making corrections in Permanent Account Number (PAN) data. The new framework will come into effect from April 1, 2026, and aims to streamline the process for both individuals and non-individual entities.

Two Separate Forms Introduced

As per the order issued by the Directorate of Income-tax (Systems), PAN holders seeking corrections will now be required to use the following forms:

• PAN CR-01 – For individuals
• PAN CR-02 – For non-individuals (such as companies, firms, trusts, etc.)

These forms standardize the correction process and ensure uniform data collection for different categories of applicants.

Modes of Submission

The CBDT has clarified that applicants can submit the PAN correction forms through both offline and online modes:

• Physically at PAN service centres operated by UTIITSL or Protean eGov
• Online through their respective official websites

Key Features of the New Forms

The newly prescribed forms include detailed sections to capture updated or corrected information such as:

• Personal details including name, date of birth, gender, and address
• Aadhaar number (mandatory except for exempt categories)
• Contact details like mobile number and email ID
• Parent details (for individuals)
• Registration and incorporation details (for non-individuals)

Applicants are also required to submit supporting documents such as proof of identity, address, date of birth, and documentary evidence for the requested corrections.

Mandatory Aadhaar Requirement

The guidelines emphasize that quoting Aadhaar number is mandatory for individuals, except in exempt categories. The name as per Aadhaar will be reflected on the PAN card, reinforcing the integration between PAN and Aadhaar databases.

Detailed Instructions Issued

The annexed guidelines provide comprehensive instructions for filling the forms, including:

• Use of block letters and black ink
• Filling one character per box
• Submission of recent photographs with signature/thumb impression
• Proper attestation in case of thumb impressions
• Mandatory fields for contact details and supporting documents

For non-individual applicants, additional requirements such as registration number (for companies and LLPs) and Taxpayer Identification Number (TIN) for foreign entities have been specified.

Effective Date

The CBDT has confirmed that the new system will be applicable from April 1, 2026, replacing existing procedures for PAN data correction.

View CBDT Order: