How to get PAN of a business in India has changed significantly starting April 1, 2026. Under the Mandatory Income-tax Rules, 2026, the legacy Form 49A has been retired for non-individual entities. If you are registering a Company, LLP, HUF, AOP, BOI, or Partnership Firm, you must now use Official Form 94 to stay compliant.
This isn’t just a paperwork update; it’s a structural shift to ensure your tax identity perfectly matches your legal incorporation. Here is your definitive guide to navigating the new system without facing a rejection.
Table of Contents
Why Form 49A is “Out” and Form 94 is “In”
The Income Tax Department has streamlined the application process by splitting forms based on the type of applicant.
- Form 93: For Individual Indian Citizens.
- Form 94: For Non-Individual Indian Entities (Companies, HUFs, Firms, etc.).
- Form 95/96: For Foreign Individuals and Entities.
By using Form 94, you are providing data specifically tailored to business compliance, which speeds up the verification process.
Who Must Use Form 94?
Form 94 is strictly for entities incorporated or formed in India. This includes:
- Indian Companies & LLPs
- Partnership Firms
- Hindu Undivided Families (HUF)
- Trusts & AOPs/BOIs
- Local Authorities & Artificial Juridical Persons
Note: If you are a Sole Proprietor, do not use Form 94. You must apply in your individual capacity using Form 93.
The “Golden Rules” for Filling the Form
When learning how to get PAN of a business under the new rules, the most important things to keep in mind. The Income Tax Department has become much stricter about formatting. To avoid rejection, follow these:
- Full Names Only: In S.No. 1, do not abbreviate. You must write “Private Limited” instead of “Pvt Ltd.”
- Block Letters & Black Ink: Use a black ballpoint pen and write in CAPITAL letters.
- No Titles: Do not prefix the name with “M/s”. Start the entity name from the very first box.
- One Character, One Box: Every letter, number, or punctuation mark gets its own box. Leave a single blank box between words.
Mandatory Registration Details
For the first time, the Registration Number (S.No. 6) is absolutely mandatory for Companies and LLPs. This number is cross-verified with the MCA database, so ensure it matches your Certificate of Incorporation exactly.
Date of Incorporation (S.No. 2)
The date must be in DDMMYYYY format.
- For a Company/LLP: Use the date on your Certificate of Incorporation.
- For a Partnership: Use the date the Partnership Deed was signed.
- For an HUF: Use the date the HUF was created.
- For a Trust: Use the date of registration Trust Deed.
Representative Assessee (RA) – A New Essential
Under the 2026 rules, you must appoint a Representative Assessee or Authorized Representative who:
- Has a valid Indian Address.
- Provides their PAN or Aadhaar Number.
- Provides a verified Mobile Number and Email ID.
- Why? This ensures there is a living person responsible for the entity’s tax communication.
Mandatory Documents (Rule 158 Checklist)
Beyond knowing how to get PAN of a business, you must have the correct documents ready for submission. You must attach the following annexures. Without these, your application is incomplete:
| Purpose | Required Documents |
| Identity | COI (for Companies), Partnership Deed, HUF Affidavit, or Trust Deed. |
| Address | Utility Bill, Bank Statement, or Rent Agreement (not >3 months old). |
| Formation | Proof of the date the entity was created/incorporated. |
Common Mistakes to Avoid in 2026
- Using Blue Ink: The guidelines specifically prefer BLACK INK.
- Future Dates: In S.No. 2, the date of incorporation cannot be a future date.
- Wrong AO Code: The AO (Assessing Officer) code is location-specific. Always double-check your Ward/Circle on the Protean or UTIITSL website before filling it in.
- Missing Country Code: For mobile numbers, don’t forget the 91 country code for India.
📥 Download Official Form 94 PDF
Stay compliant and use the correct version of the form for the 2026-27 tax year.
👉 [Download Form 94: Allotment of PAN for Indian Entities (Latest 2026 PDF)]
Expert Tip: If you are a sole proprietor, do not use Form 94. You must still apply for a PAN in your individual name using the individual application format (Form 93), as a proprietorship is not a separate legal entity from the owner.
Professional PAN Services for Your Business
Avoid rejections and delays. Our expert team at FinTaxYuga handles the entire Form 94 application process for you—from AO Code selection to Rule 158 document certification. We handle the entire process of how to get PAN of a business for you—ensuring your application is error-free and processed fast.
Frequently Asked Questions (FAQs)
Can I still use Form 49A to apply for my firm’s PAN?
No. As of April 1, 2026, Form 49A has been officially replaced by Form 94 for all Indian entities (Companies, LLPs, Firms, Trusts, etc.). Any application submitted on the old form after this date will be rejected by the IT department.
Is Aadhaar-based e-KYC enough for a business PAN application?
No. While individuals could previously rely solely on Aadhaar, the new Rule 158 (2026) mandates that all non-individual entities provide specific “A-Series” annexures. You must submit physical or digitally certified copies of your Certificate of Incorporation, Partnership Deed, or Trust Deed along with office address proof.
Who can be a Representative Assessee (RA) for my firm?
An RA (or Authorized Representative) is a person authorized to handle tax matters on behalf of the entity (usually a Director, Partner, Karta, or Trustee).
-The RA must have a valid Indian address.
-Providing the RA’s PAN or Aadhaar is now mandatory in Part D of Form 94.
-The RA’s contact details will be used for all official verification (OTPs and alerts).
What if my office address is different from my communication address?
If you choose a communication address that differs from your registered office address, you must provide separate proof of address for both. Note that your physical PAN card will be dispatched only to the address marked as the “Communication Address.”
Is the Registration Number mandatory for all firms?
It is mandatory for Companies and Limited Liability Partnerships (LLPs). For unregistered Partnership Firms or Association of Persons (AOPs), you may leave this blank, but you must provide the date of the agreement or formation deed in S.No. 2.
How do I find my AO Code for Form 94?
The Assessing Officer (AO) Code consists of the Area Code, AO Type, Range Code, and AO Number. You can find this by using the “AO Code Search” tool on the Protean (NSDL) or UTIITSL websites. It is determined based on the location of your registered office.
