No PAN without birth certificate for children born on or after Oct 1, 2023: Draft Income-tax Rules

In a significant update under the draft Income‑tax Rules 2026, the government has made it mandatory for children born on or after October 1, 2023, to present a birth certificate as a "Proof of date of birth" when applying for a Permanent Account Number (PAN).

The new guidelines apply to all PAN applications under Forms 93, 94, 95, and 96, depending on the type of applicant.

For foreign citizens, the draft rules also specify that applicants must select the appropriate category. Additionally, for Non-Resident Indians (NRI) or Resident Not Ordinarily Resident (RNOR), a passport number is mandatory.

Rule 158 under draft Income-tax Rules 2026

• Rule 158 of the draft income tax rules lays out the process for applying for a PAN.

• An application under section 262 for allotment of a PAN shall be made in Forms 93, 94, 95, or 96, as applicable.

• Applicants may also apply through a common application form notified in the Official Gazette.

• Individuals who have not been allotted a PAN but possess an Aadhaar number may apply by intimating their Aadhaar number, which will be authenticated by the Director General of Income-tax (Systems).

• Applications must be submitted to the Assessing Officer assigned the function of PAN allotment or the officer having jurisdiction over the applicant.

The draft regulations represent a step toward strengthening the paperwork requirements for PAN issuance, guaranteeing accurate identification and age verification for all new applicants.

Therefore, in order to prevent delays in the PAN application process, parents of children born after October 1, 2023, are encouraged to obtain the birth certificate as soon as possible.

The income tax department has invited inputs and suggestions from stakeholders on the draft tax rules and forms under the new Income Tax Act, 2025, which will come into effect from April 1.