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F. No. ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate oflncomc-tax (Systems)
. bf
New Delhi, / '1p 2026
Subject: - Order for specifying Forms and procedures in relation to furnishing Application for PAN
Correction under Ruic 158(12) oflncomc -tax Rules, 2026 read with Section 262( 4) of Income-tax Act,
2025
ln exercise of the powers conferred by Rule 158( I 2) of the Income-tax Rules, 2026, the Director
General of Income-tax (Systems), specifies the fol lowing Application Fonns in respect of correction of PAN
alongwith related procedure and guidelines, as under: -
a)
PAN holders are required to fill the following Forms for Changes or Correction in PAN Data
1.
PAN CR-0 I: Request For Changes or Correction in PAN Data [For an Individual]
11.
PAN CR-02: Request For Changes or Correction in PAN Data [For Non-Individual]
b) The PDF fonnat of the Forms for Changes or Correction in PAN Data, along with the related
guidelines, is attached at Annexure-1.
c)
The Forms can be submitted physically in the PAN Centres of Mis UTUTSL/ Mis Protean eGov or
on line through their websites.
2.
This order shall apply with effect from 0 1.04.2026.
Encl.: Anncxurc-l
x
anu Malik)
Director General of Income-tax ( y
ms) ,Delhi
1 of 4
Request For Changes Or Correction in PAN Data
[For an Individual]
Permanent Account Number (PAN)
Aadhaar Number
Sr. No.
Tick
Box
PART A - Personal Information
1.
Tick
A. Name
First Name
Middle Name
Last Name
Tick
B. Name (as per Aadhaar)
2.
Tick
Gender (select one)
Tick
Male
Tick
Female
Tick
Transgender
3.
Tick
Date of Birth
d
d
m
m
y
y
y
y
4.
Tick
Address
Tick
Residence
Tick
Office (select one)
Flat/Door/Building
Road/Street/Block/Sector
Post Office
Area/Locality/Town/City
District
State/Union Territory
Country/Region
PIN / ZIP CODE
5.
Tick
Passport Number
6.
Tick
Taxpayer Identification Number in the Country of Residence
7.
Tick
Contact Details
(i)
Mobile Number
Country Code
Mobile Number
(ii) Email ID
(iii) Landline No. with Country/ISD Code
Country/ISD Code
Area/STD Code
and Area/STD Code (if any)
Landline Number
PART B - Details of Parents
8.
Tick
Father’s First Name
Father’s Middle Name
Father’s Last Name
9.
Tick
Mother’s First Name
Mother’s Middle Name
Mother’s Last Name
10.
Name of parent to be printed on Permanent Account Number card (select one)
Tick
Father
Tick
Mother
Part C: Declaration by Applicant or by Representative Assessee on behalf of the Applicant
11.
Documents submitted as Proof of Identity, Proof of Address, Proof of Date of Birth of the Applicant & Proof of Change in support of proposed
changes / corrections requested by the Applicant
Tick
(i) Proof of Identity
Tick
(ii) Proof of Address
Tick
(iii)
Proof of Date of Birth
Tick
(iv) Documentay proof in support of other changes
Tick
(v) Copy of PAN
Recent colour
photograph of the applicant
(4.5 cm x 3.5 cm)
with Sign/Left thumb
impression across the photo of
the applicant
Recent colour
photograph of the applicant
(4.5 cm x 3.5 cm)
PAN CR-01
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Verification & Declaration
a. I , …………......................................................…., in the capacity of ….......................……..(Self/Representative Assessee) do hereby declare that
what is stated above is true to the best of my knowledge and belief.
Place………
Date….........
(Signature /Left Hand Thumb Impression of Applicant or Representative Assessee)
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GUIDELINES FOR FILLING REQUEST FOR CHANGES OR CORRECTION IN PAN DATA
(For an INDIVIDUAL)
a)
Form to be filled legibly in BLOCK LETTERS and preferably in BLACK INK. Form should be filled in English only.
b)
Mention your PAN correctly. Applicant to provide copy of PAN card with this form. In case of loss of PAN card, a copy of FIR to be submitted along with
this form.
c)
Aadhaar number is mandatory except for exempt category. Every Person who possesses Aadhaar shall mandatorily quote Aadhaar in
the application.
d)
Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.
e)
All applicants (including minor, mentally ill, unsound mind) should affix two recent colour photographs with white background (size 4.5 cm x 3.5 cm)
in the space provided on the form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the
quality and clarity of photograph affixed on the form.
f)
Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of
signature/impression is on photo as well as on form. The photograph affixed on right side of the form should be clear and without any mark.
g)
Signature /Left hand thumb impression should be within the box provided at the bottom right side of the form.
h)
Thumb impression, if used, should be attested by a Magistrate or a Notary Public or an Oath Commissioner or a Gazetted Officer under official seal
and stamp.
i)
For reprint of PAN card without any changes- PAN holders may visit any of the following websites:
i)
www.utiitsl.com
ii)
www.tinpan.proteantech.in
j)
For changes or correction in PAN data, tick box on the left margin of appropriate S. No. where change/correction is required and fill that field along
with the other mandatory fields in the form.
S. No.
Part A: Personal Information
1
Name & Name as per
Aadhaar
Name on Aadhaar is RAVIKANT, it should be
written in S. No. 1 B as:
R
A
V
I
K
A
N
T
Name on Aadhaar is SURESH SARDA, it should be
written in S. No. 1 B as:
S
U
R
E
S
H
S
A
R
D
A
Name on Aadhaar is POONAM RAVI NARAYAN, it
should be written in S. No. 1 B as:
P
O
O
N
A
M
R
A
V
I
N
A
R
A
Y
A
N
Name on Aadhaar is M.S. KANDASWAMY
(MADURAI SOMASUNDRAM KANDASWAMY), it
should be written in S. No. 1 B as:
M
S
K
A
N
D
A
S
W
A
M
Y
Name to be written in S. No. 1 A as:
First
Name
Middle
Name
Last
Name
R
A
V
I
K
A
N
T
Name to be written in S. No. 1 A as:
First
Name
S
U
R
E
S
H
Middle
Name
Last
Name
S
A
R
D
A
Name to be written in S. No. 1 A as:
First
Name
P
O
O
N
A
M
Middle
Name
R
A
V
I
Last
Name
N
A
R
A
Y
A
N
Name to be written in S. No. 1 A as:
First
Name
M
A
D
U
R
A
I
Middle
Name
S
O
M
A
S
U
N
D
R
A
M
Last
Name
K
A
N
D
A
S
W
A
M
Y
(i)
It is a mandatory field.
(ii)
Name should not be prefixed with any title such as Shri/Mr, Smt/Mrs, Kumari/Ms, Dr., Major etc.
(iii)
Do not use abbreviations in the Name column of S. No. 1 A.
(iv)
If Aadhaar name contains initials, then expanded name should be filled in the Name column of
S. No. 1 A.
(v)
Aadhaar name will be printed on the PAN card.
(vi)
For exempt categories, initials in the first and the last name are not allowed.
2
Gender
It is mandatory to select one of the options as applicable.
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3
Date of Birth
(i)
It is a mandatory field.
(ii)
Date: 2nd August 1975 should be written as:
D
D
M
M
Y
Y
Y
Y
0
2
0
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4
Address
(i)
It is mandatory to select one of the options as applicable and fill complete address details for
dispatch of PAN card.
(ii)
It is mandatory to provide Country Name and ZIP Code, if a foreign address is provided.
5
Passport Number
If applicant is Non-resident/Resident but not ordinarily resident, Passport Number is mandatory.
6
Taxpayer Identification
Number (TIN) in the
Country of Residence
It is mandatory to provide TIN for an individual not being Citizen of India.
7
Contact Details
a)
It is mandatory for the applicants to mention their “Mobile Number” and “e-mail id”.
b)
Mobile Number should include Country Code (ISD Code) and Landline Number (if any) should
include Country/ISD Code and Area/STD Code.
(i) Mobile Number 9102511111 of India should be written as:
Country Code Mobile Number
9
1
9
1
0
2
5
1
1
1
1
1
Where ‘91’ is the Country Code of India.
(ii) Email ID: -
(iii) Landline Number 011 23555705 of Delhi, India should be written as:
Country/ISD Code Area/STD Code
Landline Number
9
1
1
1
2
3
5
5
5
7
0
5
Where ‘91’ is the ISD Code and ‘11’ is the STD Code of Delhi, India.
Part B: Details of Parents
8
Father’ Name
(i)
It is a mandatory field. Married woman applicant shall give her father’s name and not husband’s
name.
(ii)
To be filled as First Name/ Middle Name/Last Name.
9
Mother’s Name
To be filled as First Name/ Middle Name/Last Name.
10
Parent Name to be printed
on the PAN card
It is mandatory to select one of the parents’ whose name is to be printed on the PAN card.
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1 of 2
Request For Changes Or Correction in PAN Data
[For Non-Individual]
Permanent Account Number (PAN)
Registration Number
Sr. No.
Tick
Box
Part A - Personal Information
1.
Tick
Name
2. .
Tick
Date of Incorporation/Agreement/Partnership or Trust Deed/Formation of Body of Individuals or Association of Persons
d
d
m
m
y
y
y
y
3.
Tick
Office Address
Flat/Door/Building
Road/Street/Block/Sector
Post Office
Area/Locality/Town/City
District
State/Union Territory
Country/Region
PIN / ZIP CODE
4.
Tick
Taxpayer Identification Number in the country of residence
5.
Tick
Contact Details
(i)
Mobile Number
Country Code
Mobile Number
(ii) Email ID
(iii) Landline No. with Country/ISD Code
Country/ISD Code
Area/STD Code
and Area/STD Code (if any)
Landline Number
PART B- Declaration by Applicant
6.
Documents submitted as Proof of Identity, Proof of Address, Proof of Date of Incorporation/Agreement/Partnership or Trust Deed/Formation of Body
of Individuals or Association of Persons of the Applicant
Tick (i) Proof of Identity
Tick (iii) Proof of Address
Tick (ii) Proof of Date of Incorporation/Agreement/Partnership
Tick
(iv) Proof of PAN
or Trust Deed/Formation of Body of Individuals
or Association of Persons
Verification & Declaration
a. I , …………......................................................…., in the capacity of ….......................……..do hereby declare that what is stated above is true to the best
of my knowledge and belief.
Designation….............................
Place……….......................
Date…........................
(Signature /Left Hand Thumb Impression of Applicant or Representative
Assessee or Authorized Representative)
PAN CR-02
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GUIDELINES FOR FILLING REQUEST FOR CHANGES OR CORRECTION IN PAN DATA
(For NON-INDIVIDUAL)
a)
Form to be filled legibly in BLOCK LETTERS and preferably in BLACK INK. Form should be filled in English only
b)
Mention your PAN correctly. Applicant to provide copy of PAN card with this form. In case of loss of PAN card, a copy of FIR to be
submitted along with this form.
c)
Registration Number is mandatory for Company and Limited Liability Partnership.
d)
Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after
each word.
e)
Signature /Left hand thumb impression should be within the box provided at the bottom right side of the form.
f)
Thumb impression, if used, should be attested by a Magistrate or a Notary Public or an Oath Commissioner or a Gazetted Officer
under official seal and stamp.
g)
For reprint of PAN card without any changes- PAN holders may visit any of the following websites:
i)
www.utiitsl.com
ii) www.tinpan.proteantech.in
h)
For changes or correction in PAN data, tick box on the left margin of appropriate S. No. where change/correction is required and
fill that field along with the other mandatory fields in the form.
S. No.
Part A: Personal Information
1
Name
Non-Individuals should write their full name starting from the first block. If the name is longer, it can be continued in the space
provided.
a)
For example, XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED should be written as:
X
Y
Z
D
A
T
A
C
O
R
P
O
R
A
T
I
O
N
(
I
N
D
I
A
)
P
R
I
V
A
T
E
L
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M
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D
b)
For example, MANOJ MAFATLAL DAVE HUF should be written as:
M
A
N
O
J
M
A
F
A
T
L
A
L
D
A
V
E
H
U
F
(i)
It is a mandatory field.
(ii)
In Case of Company, the name should be provided without any abbreviations. For example, different variations of “Private
Limited” viz. Pvt Ltd, Private Ltd, Pvt Limited, P. Ltd, P. Ltd., P Ltd. are not allowed. It should be written as Private Limited.
(iii)
Name should not be prefixed with any title such as M/s etc.
2
Date of (Incorporation /Agreement
/Partnership or Trust Deed/
Formation of Body of Individuals or
Association of Persons)
(i)
It is a mandatory field.
(ii)
Date cannot be a future date. Date: 2nd August 1975 should be written as:
D
D
M
M
Y
Y
Y
Y
0
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0
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(iii)
Relevant date for different categories of applicants is:
Company: Date of Incorporation; Association of Persons: Date of formation/creation;
Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed;
LLPs: Date of Incorporation/registration; HUFs: Date of creation of HUF.
3
Office Address
(i)
It is mandatory to fill complete office address.
(ii)
It is mandatory to provide Country Name and ZIP Code, if a foreign address is provided.
4
Taxpayer Identification Number (TIN)
in the Country of Residence
It is mandatory to provide TIN for an entity incorporated outside India/an Unincorporated Entity formed outside India.
5
Contact Details
a)
It is mandatory for the applicants to mention their “Mobile Number and “e-mail id”.
b)
Mobile Number should include Country Code (ISD Code) and Landline Number (if any) should include Country/ISD Code and
Area/STD Code.
(i)
Mobile Number 9102511111 of India should be written as:
Country Code Mobile Number
9
1
9
1
0
2
5
1
1
1
1
1
Where ‘91’ is the Country Code of India.
(ii) Email ID: -
(iii) Landline Number 011 23555705 of Delhi, India should be written as:
Country/ISD Code Area/STD Code
Landline Number
9
1
1
1
2
3
5
5
5
7
0
5
Where ‘91’ is the ISD Code and ‘11’ is the STD Code of Delhi, India.
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