The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has issued an Order vide F. No. ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI dated April 01, 2026, notifying revised procedures and forms for making corrections in Permanent Account Number (PAN) data. The order has been issued by the Directorate of Income-tax (Systems) and will come into effect from 01 April 2026.
The order has been issued under Rule 158(12) of the Income-tax Rules, 2026 read with Section 262(4) of the Income-tax Act, 2025, with the objective of standardising and streamlining the process for PAN data correction for both individuals and non-individual entities.
As per the order, PAN holders seeking any changes or corrections in their PAN data will now be required to submit prescribed application forms. Two distinct forms have been introduced: PAN CR-01 for individuals and PAN CR-02 for non-individuals, as detailed in page 1 of the order. These forms are accompanied by detailed procedural guidelines and formats provided in Annexure-I.
The forms, as illustrated in pages 2 to 7 of the document, capture comprehensive details including personal information, Aadhaar linkage, contact details, parental information (for individuals), and registration-related information (for non-individuals). They also require submission of supporting documents such as proof of identity, address, date of birth/incorporation, and PAN copy.
The procedure allows PAN correction applications to be submitted either physically at PAN centres of authorised service providers (UTIITSL and Protean eGov) or through their respective online portals, thereby ensuring accessibility and ease of compliance.
Detailed guidelines have also been prescribed to ensure uniformity in data entry and documentation. These include mandatory quoting of Aadhaar number (except exempt categories), use of block letters in English, submission of recent photographs, and proper attestation of signatures or thumb impressions. Additionally, clear instructions have been provided regarding formatting of names, addresses, and other key fields, as outlined in the guidelines on pages 4 and 5 for individuals and page 7 for non-individuals.
The order further clarifies that applicants must tick relevant fields for correction, provide complete and accurate information, and attach documentary proof supporting the requested changes. For non-individual applicants, additional requirements such as registration number and incorporation details have been made mandatory.
This initiative is aimed at enhancing accuracy, transparency, and efficiency in PAN data management, reducing discrepancies, and facilitating better tax administration through standardized processes.
The order has been issued with immediate applicability from 01 April 2026 and forms part of the Government’s ongoing efforts to strengthen digital and procedural frameworks in direct tax administration.
The Order can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/order-for-specifying-procedure-for-pan-correction-pdf
