📋 CBDT Order — At a Glance
2. What Changed from 1st April 2026?
India's income tax framework underwent a structural overhaul from 1st April 2026 with the Income-tax Act, 2025 replacing the Income-tax Act, 1961, and the Income-tax Rules, 2026 replacing the Income-tax Rules, 1962. PAN-related procedures have been comprehensively updated under this transition.
New Forms Prescribed
Old CSF form (49A correction) replaced by PAN CR-01 (Individual) and PAN CR-02 (Non-Individual).
New Legal Basis
Now governed by Section 262(4) of IT Act 2025 and Rule 158(12) of IT Rules 2026 — replacing Sec 139A of old Act.
Aadhaar Mandatory
Aadhaar number is mandatory for all applicants (except exempt categories). Aadhaar name prints on PAN card.
Tick-Box System Retained
Only tick the box for the field you want corrected/changed — unchanged fields are not affected.
Online + Physical Both Valid
Submit online through UTIITSL (www.utiitsl.com) or Protean (www.tinpan.proteantech.in), or physically at PAN Centres.
Name = Aadhaar Name
From April 2026, the name printed on PAN card must match Aadhaar. Aadhaar name is now the authoritative source.
- Form used: CSF (Change/Correction in PAN) or Form 49A change section
- Governed by Section 139A, Income-tax Act, 1961 and Income-tax Rules, 1962
- Aadhaar number recommended but often not strictly enforced
- Name on PAN could differ from Aadhaar in some cases
- Single form for both individuals and non-individuals
- PAN application via Aadhaar alone (no additional DOB proof needed)
- New forms: PAN CR-01 (Individual) and PAN CR-02 (Non-Individual)
- Governed by Section 262(4), IT Act 2025 and Rule 158(12), IT Rules 2026
- Aadhaar mandatory for all applicants (except exempt categories)
- Aadhaar name is printed on PAN card — must match
- Separate forms for individuals and non-individuals — clearer, more structured
- Separate DOB proof document required in addition to Aadhaar
3. PAN CR-01 — For Individuals
PAN CR-01 is the new form for "Request For Changes or Correction in PAN Data" applicable to Individuals. It replaces the old individual PAN correction form effective 1st April 2026.
PAN CR-01 — Complete Field Reference
| Sr. No. | Field / Part | Description | Mandatory? |
|---|---|---|---|
| PART A — Personal Information | |||
| 1A | Name | Full name (First / Middle / Last). No titles (Mr., Dr., etc.). No abbreviations. | ✔ Yes |
| 1B | Name as per Aadhaar | Exact name as shown on Aadhaar. This will be printed on PAN card. | ✔ Yes |
| 2 | Gender | Select one: Male / Female / Transgender | ✔ Yes |
| 3 | Date of Birth | Format: DD MM YYYY. E.g., 2nd Aug 1975 = 02 08 1975 | ✔ Yes |
| 4 | Address | Residence OR Office (select one). Complete address required for PAN card dispatch. | ✔ Yes |
| 5 | Passport Number | Mandatory for Non-Residents / Resident but not Ordinarily Resident (RNOR) | If NRI/RNOR |
| 6 | Taxpayer Identification Number (TIN) | Mandatory for individuals who are not citizens of India | If non-citizen |
| 7(i) | Mobile Number | Country Code + Mobile Number. India: +91 | ✔ Yes |
| 7(ii) | Email ID | Valid email address for communication and e-PAN delivery | ✔ Yes |
| 7(iii) | Landline Number | Country/ISD Code + Area/STD Code + Number (optional) | Optional |
| PART B — Details of Parents | |||
| 8 | Father's Name | First / Middle / Last Name. Married woman gives father's name, NOT husband's. | ✔ Yes |
| 9 | Mother's Name | First / Middle / Last Name | Optional |
| 10 | Parent Name on PAN Card | Select: Father OR Mother — whose name appears on PAN card | ✔ Yes |
| PART C — Declaration | |||
| 11 | Documents submitted | Tick: Proof of Identity, Proof of Address, Proof of DOB, Documentary Proof of Change, Copy of PAN | ✔ Yes |
| — | Photographs | Two recent colour photos (4.5cm × 3.5cm), white background. Do NOT staple. Sign across photo on left side. | ✔ Yes |
| — | Signature / LTI | Sign within the box at bottom right. LTI must be attested by Magistrate / Notary / Gazetted Officer. | ✔ Yes |
| Requirement | Detail |
|---|---|
| Aadhaar Number Mandatory? | Yes — for all persons possessing Aadhaar |
| Name on PAN Card | Will be printed as per Aadhaar name (Field 1B) |
| Name Mismatch (PAN vs Aadhaar) | Correct Aadhaar first, then apply for PAN correction — PAN name will align to Aadhaar |
| e-KYC via Aadhaar OTP | Available on Protean and UTIITSL portals — fully paperless if Aadhaar OTP verified |
| Biometric Aadhaar Authentication | Required if demographic data mismatch (name/DOB) — visit nearest designated PAN centre |
| Exempt Categories | Persons specified by CBDT (e.g., certain categories of foreigners, NRIs without Aadhaar, etc.) |
From the official guidelines in the CBDT order — how to correctly fill the Name field in PAN CR-01:
| Aadhaar Name (1B) | 1A: First Name | 1A: Middle Name | 1A: Last Name |
|---|---|---|---|
| RAVIKANT | RAVIKANT | — | — |
| SURESH SARDA | SURESH | — | SARDA |
| POONAM RAVI NARAYAN | POONAM | RAVI | NARAYAN |
| M.S. KANDASWAMY (Madurai Somasundram Kandaswamy) | MADURAI | SOMASUNDRAM | KANDASWAMY |
| Special Case | How to Handle in PAN CR-01 |
|---|---|
| Minor applicant | Representative Assessee (parent/guardian) fills and signs. Both photos to be of the minor. |
| Mentally ill / Unsound mind | Representative Assessee signs. Two photos of applicant required. |
| NRI / RNOR | Passport Number is mandatory (Field 5). Proof of overseas address required. |
| Non-citizen of India | Taxpayer Identification Number (TIN) in country of residence is mandatory (Field 6). |
| Thumb impression used instead of signature | Must be attested by Magistrate, Notary Public, Oath Commissioner, or Gazetted Officer with official seal. |
| Lost PAN card | Submit copy of FIR along with PAN CR-01 instead of copy of PAN card. |
| Name change (marriage, divorce, legal) | Provide marriage certificate / court order / gazette notification as documentary proof of change. |
| PAN reprint (no change) | Do NOT use PAN CR-01. Visit www.utiitsl.com or www.tinpan.proteantech.in for reprint without correction. |
Need help with your PAN correction or name mismatch issue?
Our team guides you through the new PAN CR-01/CR-02 process — ensuring correct documents, right form, and hassle-free submission.
4. PAN CR-02 — For Non-Individuals
PAN CR-02 is the new form for "Request For Changes or Correction in PAN Data" for Non-Individuals — companies, firms, LLPs, HUFs, trusts, AOPs, BOIs, etc.
| Sr. No. | Field | Description | Mandatory? |
|---|---|---|---|
| PART A — Organisation Information | |||
| 1 | Name | Full name of the entity. Write in full — no abbreviations. (e.g., "Private Limited" not "Pvt. Ltd." or "P. Ltd.") | ✔ Yes |
| 2 | Date of Incorporation / Formation | Date relevant to entity type: Company = Incorporation date; Trust = Trust Deed date; Partnership = Deed date; LLP = Incorporation date; HUF = Creation date; AOP = Formation date. Format: DD MM YYYY | ✔ Yes |
| 3 | Office Address | Complete office address including Country and ZIP Code if foreign address | ✔ Yes |
| 4 | Taxpayer Identification Number (TIN) | Mandatory for entities incorporated outside India or Unincorporated Entities formed outside India | If foreign entity |
| 5(i) | Mobile Number | Country Code + Mobile Number | ✔ Yes |
| 5(ii) | Email ID | Valid email address | ✔ Yes |
| PART B — Declaration | |||
| 6 | Documents Submitted | Proof of Identity, Proof of Date of Incorporation/Formation, Proof of Address, Proof of PAN | ✔ Yes |
| — | Registration Number | Mandatory for Companies and LLPs (CIN/LLPIN) | If Company/LLP |
| — | Signatory | Company: Director | HUF: Karta | Trust: Trustee | Partnership/LLP: Partner | AOP/BOI/Others: Authorised Signatory | ✔ Yes |
For Individuals
- Resident Individuals
- Non-Resident Indians (NRIs)
- Resident but Not Ordinarily Resident (RNOR)
- Minors (via Representative Assessee)
- Persons of unsound mind (via Rep. Assessee)
- Any other natural person
For Non-Individuals
- Companies (Private / Public / Section 8)
- Partnership Firms
- Limited Liability Partnerships (LLPs)
- Hindu Undivided Families (HUFs)
- Trusts (Public / Private / Charitable)
- AOPs, BOIs, Local Authorities, AJPs
5. Legal Framework — Rule 158(12) & Section 262(4)
Section 262 of the Income-tax Act, 2025 is the new provision governing Permanent Account Numbers (PAN) — replacing Section 139A of the Income-tax Act, 1961. Sub-section (4) specifically empowers the prescribed authority to specify:
- The application forms to be used for PAN-related requests
- The procedures and manner of filing such applications
- The documents and verification methods required
- The guidelines for correction or change of PAN data
The Director General of Income-tax (Systems), Delhi, is the prescribed authority under this section — hence this CBDT order is signed by the DG of IT (Systems).
Rule 158 of the Income-tax Rules, 2026 lays down the comprehensive framework for PAN — covering allotment, correction, linking, inoperative PAN, and related matters. Sub-rule (12) specifically empowers the Director General of Income-tax (Systems) to:
- Specify the forms to be used for PAN correction/change applications
- Prescribe the procedure, manner, and guidelines for such applications
- Notify the agencies authorised to receive and process these applications
The CBDT order (F.No. ADG(S)-1/PAN/M/3699/2026) is issued in exercise of this power, prescribing PAN CR-01 and PAN CR-02 along with related guidelines and the authorised submission channels (UTIITSL and Protean).
| Aspect | Old Framework (till 31st March 2026) | New Framework (from 1st April 2026) |
|---|---|---|
| Governing Act | Income-tax Act, 1961 (Section 139A) | Income-tax Act, 2025 (Section 262) |
| Governing Rules | Income-tax Rules, 1962 (Rule 114) | Income-tax Rules, 2026 (Rule 158) |
| Authority for PAN Forms | CBDT / prescribed authority under old Rules | DG of Income-tax (Systems) under Rule 158(12) |
| PAN Correction Form (Individual) | CSF / Old Form 49A correction section | PAN CR-01 |
| PAN Correction Form (Non-Individual) | CSF / Old Form 49A correction section | PAN CR-02 |
| New PAN Application (Indian Individual) | Form 49A | Form No. 93 (IT Rules 2026) |
| New PAN Application (Foreign) | Form 49AA | Form No. 95/96 (IT Rules 2026) |
| Existing PAN Validity | — | Existing PAN cards remain valid — only correction process changes |
6. Official CBDT Order — PDF Viewer
View the official CBDT order specifying Forms PAN CR-01 and PAN CR-02 along with forms and guidelines (Annexure-1) from the Income Tax India official website:
📋 CBDT Order — PAN Correction Procedure | F.No. ADG(S)-1/PAN/M/3699/2026
📥 Open Full PDF7. Documents Required for PAN Correction
The documents required depend on the type of correction being made. Only the documents relevant to the corrected field need to be submitted (tick the box for that field and attach the relevant proof).
8. Step-by-Step PAN Correction Process
Identify What to Correct
Determine exactly which field(s) need correction: name, DOB, address, gender, parent's name, contact details, etc. You'll tick only those boxes on the form.
Choose the Right Form
Individual? → Download PAN CR-01. Non-Individual (Company, LLP, Trust, HUF, etc.)? → Download PAN CR-02. Both available at UTIITSL and Protean websites.
Gather Supporting Documents
Based on the type of correction, collect relevant Proof of Identity, Proof of Address, Proof of DOB, and documentary proof of the specific change. Self-attest all photocopies.
Fill the Form Correctly
Fill in BLOCK LETTERS, BLACK INK, in English. Tick only the fields you want changed. Write name exactly as per Aadhaar in Field 1B. One character per box. No titles or abbreviations.
Affix Photographs (Individuals)
Affix two recent colour photographs (4.5cm × 3.5cm, white background) in the spaces provided. Do NOT staple. Sign across the photo on the left side — signature should be partly on photo, partly on form.
Submit Online or at PAN Centre
Online: Submit at www.utiitsl.com or www.tinpan.proteantech.in with Aadhaar OTP e-KYC (paperless) or document upload. Offline: Submit at nearest UTIITSL or Protean PAN Centre along with physical documents.
Pay the Fee
Pay the applicable fee online (net banking, debit/credit card, UPI) or offline (demand draft/cash at centre). Approx. ₹107 for physical PAN card (domestic), ₹72 for e-PAN only, ₹1,017 for dispatch outside India.
Receive Acknowledgement Number
A 15-digit acknowledgement number is generated upon successful submission. Save this for tracking the status of your PAN correction request.
Track Your Application
Track status at UTIITSL portal (Track PAN Status) or Protean portal using your acknowledgement number. Processing typically takes 10–15 working days after document receipt.
Receive Updated PAN Card
Physical PAN card dispatched to registered address. e-PAN sent to registered email. Password to open e-PAN PDF is your Date of Birth in format DD/MM/YYYY.
9. Online vs. Offline — Which Should You Choose?
| Parameter | Online (Aadhaar OTP e-KYC) | Online (Document Upload) | Offline (Physical Centre) |
|---|---|---|---|
| Documents Required | None — Aadhaar OTP only | Scanned copies uploaded | Physical self-attested copies |
| Photographs Required | No — fetched from Aadhaar | Upload scanned photo | Two physical photos required |
| Fastest Method? | ✅ Yes — fully paperless | Faster than offline | Takes longer |
| Physical Visit Needed? | No | No (unless docs sent by post) | Yes |
| Aadhaar-linked Mobile? | Mandatory for OTP | Needed for login | Not mandatory |
| Portal | UTIITSL or Protean website | UTIITSL or Protean website | Nearest PAN Centre |
| Fee (within India) | ₹72 (e-PAN) / ₹107 (physical card) | ₹72 (e-PAN) / ₹107 (physical) | ₹107 (physical PAN card) |
| Processing Time | Fastest — near-instant e-PAN | 10–15 working days | 15–20 working days |
| Best For | Name, DOB, address corrections matching Aadhaar | Cases where Aadhaar data needs external proof | Complex changes, no internet access |
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10. Important Form Filling Guidelines
| Field | Correct Way | Common Mistake |
|---|---|---|
| Name | BLOCK LETTERS, full name, no titles, no abbreviations | Writing "Mr. Suresh" or "S. Kumar" instead of full name |
| Aadhaar Name (1B) | Exact spelling as on Aadhaar — including if it has initials | Expanding initials without matching what's on Aadhaar |
| Date of Birth | DD MM YYYY format — 2nd August 1975 = 0 2 0 8 1 9 7 5 | Writing 02/08/1975 or 2-8-1975 in continuous boxes |
| Character spacing | One character per box, one blank box between words | Writing multiple characters per box or no spaces between words |
| Photo placement | Affix (don't staple). Sign across left photo — partly on photo, partly on form | Stapling photos, or signing across the right-side photo |
| Ticking boxes | Tick ONLY the fields you want corrected | Ticking all boxes even for fields not needing correction |
| Mobile Number | Country Code + Number: 91 + 9102511111 | Not including ISD code (91) before mobile number |
| Company Name | "ABC PRIVATE LIMITED" in full | "ABC PVT LTD" or "ABC Pvt. Ltd." — abbreviations not allowed |
| Married woman's name in Parent field | Father's first/middle/last name | Writing husband's name in Father's name field |
| Thumb impression | Must be attested by Magistrate / Notary / Gazetted Officer | Unattested thumb impression submitted |
11. Before vs. After — Old vs. New PAN Correction System
- Used CSF or Form 49A correction section — one form for all categories
- Governed by Section 139A, IT Act 1961 and Rule 114, IT Rules 1962
- Aadhaar OTP was available but not strictly mandatory in all cases
- Could use Aadhaar as sole document for PAN correction in many cases
- Name on PAN card could be customised differently from Aadhaar
- No specific separate form for non-individuals for correction
- "Financial Year" and "Assessment Year" terminology used
- Separate forms: PAN CR-01 (Individual) and PAN CR-02 (Non-Individual)
- Governed by Section 262(4), IT Act 2025 and Rule 158(12), IT Rules 2026
- Aadhaar mandatory for all possessors of Aadhaar (except exempt categories)
- Separate DOB proof document required — Aadhaar alone not sufficient
- Aadhaar name printed on PAN card — no customisation allowed
- Dedicated, structured PAN CR-02 form for non-individuals
- "Tax Year" terminology under IT Act 2025
12. Fees & Processing Timeline
| Application Type | Dispatch Location | Fee (Approx.) | Processing Time |
|---|---|---|---|
| e-PAN only (no physical card) | Email delivery | ₹72 | Near-instant to 1–2 days |
| Physical PAN Card | Within India | ₹107 | 10–15 working days |
| Physical PAN Card | Outside India (dispatch) | ₹1,017 | 15–25 working days |
| Offline (PAN Centre) | Within India | ₹110 (approx.) | 15–20 working days |
13. PAN Correction Checklist — AY 2026-27 Onwards
🪪 PAN Correction Checklist — New Forms PAN CR-01 / CR-02
Use this checklist before submitting your PAN correction application using the new forms effective 1st April 2026
- Identified field(s) to correct on PAN
- Chosen correct form: CR-01 (Individual) or CR-02 (Non-Individual)
- Aadhaar number available and ready
- Aadhaar-registered mobile number active (for OTP)
- Existing PAN number noted (to quote in form)
- Aadhaar name verified (1B field)
- Full expanded name ready (1A field)
- Proof of Identity (self-attested)
- Proof of Address (self-attested)
- Proof of Date of Birth (self-attested)
- Documentary Proof of Change (if name change, etc.)
- Copy of existing PAN card
- Two colour photographs (4.5cm × 3.5cm) — for physical form
- Form filled in BLOCK LETTERS in BLACK INK
- Only corrected fields ticked
- Signature / LTI affixed correctly
- Photos affixed (not stapled) with signature across left photo
- Payment method ready (UPI / debit card / demand draft)
- Acknowledgement number saved after submission
- Application status tracking set up
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14. Frequently Asked Questions (FAQs)
PAN CR-01 and PAN CR-02 are the new PAN correction forms prescribed by CBDT effective 1st April 2026 under Rule 158(12) of the Income-tax Rules, 2026, read with Section 262(4) of the Income-tax Act, 2025. PAN CR-01 is for Individuals requesting changes or corrections in PAN data. PAN CR-02 is for Non-Individuals (companies, firms, LLPs, trusts, HUFs, AOPs, BOIs, etc.). These replace the earlier CSF (Change/Correction form) and Form 49A correction process.
No. Your existing PAN number and PAN card remain fully valid from 1st April 2026. The change only affects the process and forms for making corrections or changes in PAN data. If your PAN card details are already correct, you do not need to do anything. Only if you want to correct/update any information (name, DOB, address, etc.) must you use the new PAN CR-01 or CR-02 forms.
Yes. As per the CBDT order and the new PAN CR-01 guidelines: "Aadhaar number is mandatory except for exempt category. Every Person who possesses Aadhaar shall mandatorily quote Aadhaar in the application." If you have an Aadhaar number, it must be provided. Persons in CBDT-notified exempt categories (certain NRIs without Aadhaar, some specific categories) are exempt.
From 1st April 2026, the name on your PAN card will be printed as per your Aadhaar name. To fix a name mismatch: (1) First check if your Aadhaar name is correct. (2) If Aadhaar name is wrong, update Aadhaar first at a UIDAI centre / online. (3) Then apply for PAN correction using PAN CR-01, quoting your correct Aadhaar name in Field 1B. (4) Provide documentary proof of the correct name (marriage certificate, gazette notification, etc.) in Field 11. The corrected PAN card will then show the Aadhaar-aligned name.
Per the CBDT order, forms can be submitted: (1) Physically at PAN Centres of UTIITSL (www.utiitsl.com) or Protean eGov Technologies Limited (www.tinpan.proteantech.in); (2) Online through the websites of UTIITSL or Protean — with Aadhaar OTP e-KYC (fully paperless) or with document upload. The Income Tax Department has authorised only these two agencies for PAN services.
Field 1A (Name): Fill First Name, Middle Name, Last Name separately. No titles (Mr., Smt., Dr.), no abbreviations. If Aadhaar has initials (e.g., M.S. Kandaswamy), expand the full name in 1A (Madurai Somasundram Kandaswamy). Field 1B (Aadhaar Name): Write exactly as it appears on your Aadhaar card — this is what will be printed on the PAN card. Fill in BLOCK LETTERS, one character per box, one blank box between words, in English only.
Processing timelines: (1) e-PAN (online via Aadhaar OTP): Near-instant to 1–2 days for e-PAN delivery to email; (2) Online with document upload (physical PAN): 10–15 working days from receipt of complete application; (3) Offline (physical centre submission): 15–20 working days from receipt of complete application and documents. Track status using your 15-digit acknowledgement number on UTIITSL or Protean portals.
Approximate fees: (1) e-PAN only (delivered to email) = ₹72; (2) Physical PAN card dispatched within India = ₹107; (3) Physical PAN card dispatched outside India = ₹1,017. Fees may include GST and are subject to revision. Always verify current fees on the official UTIITSL (www.utiitsl.com) or Protean (www.tinpan.proteantech.in) websites before applying.
No. As per the guidelines in the CBDT order: "For reprint of PAN card without any changes — PAN holders may visit www.utiitsl.com or www.tinpan.proteantech.in." Use the dedicated reprint facility on these portals — do not submit a full PAN CR-01 correction form for a simple reprint without any data change.
PAN corrections from 1st April 2026 are governed by: Section 262(4) of the Income-tax Act, 2025 (which replaced Section 139A of the Income-tax Act, 1961), read with Rule 158(12) of the Income-tax Rules, 2026 (which replaced Rule 114 of the Income-tax Rules, 1962). The CBDT order (F.No. ADG(S)-1/PAN/M/3699/2026) is issued by the Director General of Income-tax (Systems), Delhi, in exercise of powers under Rule 158(12).
15. Official Sources & Useful Links
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