Applying for a PAN after April 1, 2026? The Income-tax Act, 2025, prescribes Forms 93, 94, 95, and 96 based on the applicant’s citizenship and entity status. Here is who should use each form,. If you are planning to apply for a new PAN card or make changes to your PAN details, there has been an important change from April 1, 2026. The Income Tax Department has introduced new PAN.